Sec. 6752(1)(b) was satisfied by an IRS supervisor’s timely signed approval of penalties against the taxpayer, without any “meaningful review” or “reasoned decision-making,” the Tax Court held.

From Power Query to the Data Model, here are the five architectural gaps that keep me paying for Microsoft 365.

Discover how to build a fully functional drum set at home using cardboard, aluminum foil, and some basic electronics. In this ...

A historic bowling performance from Ottneil Baartman helped set the Paarl Royals up for an impressive bonus-point six-wicket win over the Pretoria Capitals in their Betway SA20 clash at SuperSport ...

The US imposed a 25% tariff on imports of certain advanced semiconductors, a key step in an agreement blessed by President Donald Trump allowing Nvidia Corp. to ship Taiwan-made H200 artificial ...

Roil Elemental is another one of those fun Landfall trigger cards that will be great fun to have a ton of copies, but whereas Ruin Crab caused your foes to mill, Roil Elemental instead lets you steal ...

We rarely stop to consider where our favorite household items came from, assuming they were simply invented for our convenience and comfort. However, the true origins of many everyday objects are ...

The GENIUS Act set a global standard for stablecoins, with the UK, Singapore, and the EU’s MiCA framework driving adoption of compliant tokens. By year-end, stablecoins topped $250 billion in market ...

Our Connections hints guide provides daily hints, tips, and answers to help you solve today's Connections puzzle on Tuesday, ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. The German armed forces have been engulfed by a scandal over sexual harassment, far-right extremism and drug ...

They’re harnessing it to help directors prepare, debate, and decide. by Stanislav Shekshnia and Valery Yakubovich In 2014 Hong Kong–based Deep Knowledge Ventures formally appointed an algorithm to its ...

It took Rebecca Yu seven days to vibe code her dining app. She was tired of the decision fatigue that comes from people in a group chat not being able to decide where to eat. Armed with determination, ...