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  <title>2025-12-15 Postmark Date Risk Due to USPS Change</title>
  <description>This week we look at  USPS Changes to Postmark Date System H.R. 1491: Disaster Related Extension of Deadlines Act Capitalization Priorities: Temnorod v. Commissioner Notice 2026-5: HSA Expansion Under OBBBA Fulfillment by Amazon (FBA) and &amp;quot;Doing Business&amp;quot; Substantiation Failures: Mirch v. Commissioner  </description>
  <author_name>Federal Tax Update Podcast</author_name>
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