Judge Morrison has issued a corrected opinion text for T. C. Memo. 2025-45, originally filed 5/15/25, under date 6/24/25. I had blogged the uncorrected back on 5/15/25.

In the absence of an explanatory order, I can only recommend my readers scan the corrected version to find any corrections.

I found only the addition of one attorney to IRS’ roster.

Edited to add, 6/24/25: And of course the typo at T. C. Memo. 2025-45, at Page 23.