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I love the quote you used under these tax court opinions!

Notice 2020-75 "The IRS indicated that future regulations would allow flowthrough entities to deduct state and local income taxes paid at the entity level, in lieu of including all or a portion of that income at the individual level where a deduction would not be allowed." Vasquez v. Commissioner, TC Summary Opinion 2021-32 "The Tax Court, under pre-2018 law, denied travel expenses for an individual who worked 237 miles from his residence, despite his work being temporary and lasting less than one year in that he was regularly reengaged on new jobs; thus his tax home was where he worked and slept in a trailer, rather then where his family resided and where he returned on weekends." Toulouse v. Commissioner 157 TC No. 4 "The Tax Court ruled that the Foreign Tax Credit may not offset the Net Investment Tax, as it is not a “Chapter 1” tax." Richlin v. Commissioner, 128 AFTR2d 2021-5969 "The Ninth Circuit Court of Appeals agreed with the Tax Court that a divorcing husband was entitled to all overpayment credits from a joint return and all estimated tax payments, as the parties had a prenuptial agreement that made him responsible for all tax liability not related to separate property of his spouse." Chief Counsel Advice 202142010 "The IRS stated that issuance of a closing letter to an estate does not preclude subsequent examination of the return."

The question now is updates. They passed the one legislation about infrastructure but they're still in progress on the other 'Build up'. I hope they pass whatever in time for IRS and software companies to get ready

Catherine, I am studying for the EA using Gleim. Yes, it is down to three parts but, Part 2 the business, estates, trusts; etc is the big one that I believe is two of the previous areas combined. I've passed Part 1 and 3 and plan on passing Part 2 before Jan 15th. I know all about the triple negatives. Canidates may seem to have it easier but I don't think so. What bothers me is the folks who are passing the tests and have never prepared a tax return. Wish me luck on the last exam.

@Terry D Best wishes for success on the exam!

The CPA exam was similarly graded on a curved scale, and the grading of the essay questions was totally subjective as well. No contesting the grade, and yes, I do remember that it was further subjected to a "curve" or something at the state level where the state board of accountancy would decide how many applicants would pass. If they wanted to, they could adjust the grade by a point or two depending on how many new CPAs they wanted to let in or keep out! This was in the early to mid 1980s. At one time, my state did have a problem with some regulation that allowed a huge number of foreign students to take the exam under our rules, but that loophole has been closed for a while now.

I wish you success, not luck! Back in Catherine and my days, the exam was four parts over two days (8 to 4:30). The third part was corps, which has now been rolled into the business/entities part. That change puts all the worst cougars in one cage. Everyone thought individuals would be a breeze, but that was not at all the case. I too passed all four parts on the first try, but my corp score was barely passing. Back in those days, you got to take your exam home with you because everyone got the same one at the same time. You could contest answers graded wrong, and the professional associations dug in and did just that. After the corrections (two answers correct, all answers correct), my corp score went into the high 80%s. Can anyone contest answers anymore? A disadvantage we had is that passing scores were curved, like the CPA exam, so if a bunch of geniuses happened to take the test when you did you might not pass with the same score you earned at a different sitting. Do your best, answer every question even if it's a wild guess, and do NOT go back and change any answers. Time again, that practice has proven to be fatal.

I'm with Abby. I never upgrade an OS on an existing machine. As long as all of the software supports the OS, why upgrade and risk something not working properly or being unstable afterward? In other words, I don't fix something that isn't broken, and I'll get whatever the latest OS is the next time I purchase a new computer.

Talk about prehistory, @Abby Normal!

I received and installed it yesterday. Looking good. Odd thing is that they haven't even collected my payment yet.