FICPA Podcasts

The FICPA's The Practitioner’s Edge delivers practical insights for CPAs and professionals in small firms. Each episode explores strategies, trends and real-world solutions to help you run a stronger practice, serve clients better and stay ahead in a changing profession.  This month, we're joined by Dan Giddings, Account Executive with Blue J, to explore how AI is transforming tax research for acc...

https://vimeo.com/1207214382?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/5/2026-07-06-erc-cases-galore-week This week we look at: Section 7508A(d) and Interest on Pre-COVID-19 Disaster Tax Deficiencies The Soroban Capital Partners SECA Tax Controversy Pleading Requirements for the Employee Retention Credit (Tapestry Senior Housing) ERC Causation and...

https://vimeo.com/1205155437?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/6/28/2026-06-29-opr-releases-guidance-on-use-of-generative-ai This week we look at; Nominal S Corporation Ownership and the Abuse Exception Recapping the ERC via Section 7405 Civil Actions Constructive Dividends, Formalities, and Civil Fraud CDP Hearings, Offer-In-Compromise, and...

https://vimeo.com/1202910896?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/6/12/2026-06-15-trusts-and-the-new-section-68 This week we look at: Relief from Ineffective S Corporation and QSub Elections Procedural and Jurisdictional Limits in Challenging IRS Guidance Medicaid Gross Receipts, Cohan Estimations, and Professional Reliance Standards and Deceit...

https://vimeo.com/1200899324?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/6/12/2026-06-15-trusts-and-the-new-section-68 This week we look at: Application of New Section 68 to Trusts and Estates Assessing the Risks of Hindsight in Late § 475(f)(1) Elections The Eradication of the 5% Safe Harbor (Clean Energy) Limits of § 2036(a) and Tax-Motivated Transf...

https://vimeo.com/1199200449?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/6/7/2026-06-08-an-inconsistent-tale-of-two-erc-court-rulings This week we look at: Proposed Increase to Estate Tax Closing Letter User Fee Divergent Causation Standards for ERC Eligibility Valuation Extremes in Conservation Easements Substantiating Mortgage Interest Deductions Ta...

Join the FICPA and longtime FICPA member Dan Henn each month as we host dynamic interview-style sessions designed to spark meaningful industry conversations. "The Practitioner’s Edge” delivers practical insights for CPAs and professionals in small firms. Each episode explores strategies, trends and real-world solutions to help you run a stronger practice, serve clients better and stay ahead in a c...

https://vimeo.com/1197138274?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/31/2026-06-01-more-details-on-the-activation-of-trump-accounts   This week we look at: Procedural Timeliness & Automatic Extensions Spousal IRA Rollovers Through Estates and Trusts Collateral Estoppel and the "Innocent" Spouse Improper Corporate Deductions and Fraud Impleme...

https://vimeo.com/1195148268?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/25/2026-05-25-irs-prepares-to-challenge-kwong-after-limited-aod-on-abdo This week we look at: Equitable Relief for Erroneous Tax Refunds: An Analysis of the Fourth Circuit's Reversal in LaRosa v. Commissioner Final Regulations Modify Information Reporting for Section 751(a) Par...

https://vimeo.com/1192862941?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/17/2026-05-18-if-a-client-claims-charitable-contributions-you-must-understand-the-cwa-rules This week we look at: Technical Analysis of the Proposed Regulations Establishing Excepted Fertility Benefits Analysis of the IRS Time-Limited Settlement Initiative for Conservation Ease...

https://vimeo.com/1190929350?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/10/2026-05-11-the-expensive-lost-whilte-receipt-and-certified-mailing   This week we look at: Syndicated Conservation Easements and the Valuation Conundrum: An Analysis of T.C. Memo. 2026-36 Analysis of Garcia-Rojas v. Franchise Tax Board: The Limits of the Unitary Business Doc...

Join the FICPA and longtime FICPA member Dan Henn each month as we host dynamic interview-style sessions designed to spark meaningful industry conversations. "The Practitioner’s Edge” delivers practical insights for CPAs and professionals in small firms. Each episode explores strategies, trends and real-world solutions to help you run a stronger practice, serve clients better and stay ahead in a c...

Join the FICPA and longtime FICPA member Dan Henn each month as we host dynamic interview-style sessions designed to spark meaningful industry conversations. "The Practitioner’s Edge” delivers practical insights for CPAs and professionals in small firms. Each episode explores strategies, trends and real-world solutions to help you run a stronger practice, serve clients better and stay ahead in a c...

Join the FICPA and longtime FICPA member Dan Henn each month as we host dynamic interview-style sessions designed to spark meaningful industry conversations. "The Practitioner’s Edge” delivers practical insights for CPAs and professionals in small firms. Each episode explores strategies, trends and real-world solutions to help you run a stronger practice, serve clients better and stay ahead in a c...

https://vimeo.com/1188884054?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/3/2026-05-04-treasury-previews-upcoming-280e-medical-marijuana-guidance This week we look at: Reasonable Cause Relief Under the Small-Corporation Provision for Form 5472 Penalties Extending the Statute of Limitations for Disallowed ERC Claims Legislative Update: House Passes Co...

https://vimeo.com/1186533175?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/4/25/2026-04-27-no-more-280e-for-state-legal-medical-cannabis-businesses This week we look at: Tax Implications of the Rescheduling of State-Licensed Medical Marijuana Disallowance of COVID-19 Leave Credits: A Review of Substantiation and Trade or Business Requirements Substantia...

https://vimeo.com/1184588028?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/4/19/2026-04-20-final-regulations-issued-on-qualified-tip-income This week we look at: A Technical Analysis of the Final Section 224 Regulations on the Qualified Tip Deduction Analysis of Proposed Regulations on Information Reporting Thresholds and Wagering Losses (REG-113229-25)...

https://vimeo.com/1175981662?share=copy&fl=sv&fe=ci   https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/22/2026-03-23-claim-of-right-and-the-correct-tax-year   This week we look at: Corporate Capacity and State Law Revivor Digital Asset Identification Relief Interest and Bonus Depreciation Relief ERC Disallowances and Legal Standing Substantiation Rules for Emergency Vehicles P...

https://vimeo.com/1173804604?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/15/2026-03-16-trump-account-proposed-regulations This week we look at: Proposed Regulations for IRC Section 530A "Trump Accounts" IRC Section 6434 Trump Account Pilot Program Micro-Captive Scrutiny Formalized BBA Audits: Notice Defects and the Statute of Limitations

https://vimeo.com/1171579382?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/8/2026-03-09-sir-you-are-about-to-lose-your-passport This week we look at: Fiduciary and Beneficiary Liability for Unpaid Estate Taxes Retroactive Entity Classification and Partnership Basis 2026 Passenger Auto Depreciation Limits Passport Certification & Victimization Defe...

https://vimeo.com/1169322775?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/1/2026-03-02-another-circuit-find-irs-has-assessment-authority-for-section-6038b-penalties This week we look at: Required Minimum Distribution Regulations Delay CDP Proceedings and Underlying Liabilities Section 743(b) Adjustments and Economic Substance Assessability of Section...

https://vimeo.com/1167203922?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/22/2026-02-23-supreme-court-strikes-down-tariffs   This week we look at: Supreme Court Invalidates Executive Tariffs Under IEEPA Special Depreciation Allowance Under the OBBBA CAMT Adjustments and Relief Circuit Split on Third-Party Fraud Valuation and Penalties in Syndicated C...

https://vimeo.com/1165157007?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/15/2026-02-16-hallucinations-enter-the-tax-court   This week we look at: TEFRA Jurisdiction and the "Limited Partner" Exception Artificial Intelligence and Substantiation Section 183 Profit Motive Rebate vs. Nonrebate Refunds Substantiation and Civil Fraud Consolidated Return J...

https://vimeo.com/1162894396?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/8/2026-02-09-another-former-spouse-ends-up-with-a-jackpot-when-her-ex-spouse-dies-due-to-erisa This week we look at: The "Charitable LLC" Tax Shelter Section 280E Bars ERC for Cannabis Businesses TEFRA Intervention by Majority Partners R&D Credit Substantiation Supervisory...

https://vimeo.com/1160595668?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/31/2026-02-02-paper-refund-checks-notices-and-patience-now   This week we look at: Challenging the Presumption of Delivery (CDP Cases) Bank Deposits & Conduit Theory Mandates Under Executive Order 14247 (Notice CP53E) IRS Implementation of Executive Order 14247 - (FS 2026-0...