John Bartel

Welcome to the latest edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. We pull together the items we deem most important to provide updates you need to know for your business. Tax developments IRS releases new guidance on opportunity zone nominations On April 6, 2026, the IRS released Rev. Proc.

Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to provide updates you need to know for your business.

Effective December 24, 2025, the US Postal Service (USPS) implemented a new rule that fundamentally changes how postmarks are defined under the Internal Revenue Code’s so-called “mailbox rule.” Section 7502 provides a “timely-mailing, timely-filing” rule, which treats the mailing date as the filing date for a return (or certain other documents) received by the IRS (or, for other documents, the Tax Court) after the due date but mailed on or before that due date.