FICPA Podcasts

https://vimeo.com/1157943418?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/25/2026-01-26-court-allows-erc-claim-to-go-forward-but-throws-out-apa-challenge   This week we look at: ERC Refund Suits and Challenges to IRS Notice 2021-20 Section 6015(f) Equitable Relief and Attribution of Income Financial Disability Tolling under § 6511(h) Distinguishing "...

https://vimeo.com/1155580268?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/18/2026-01-19-fifth-circuit-reverses-tax-court-on-se-income-for-state-law-limited-partners This week we look at: SE Tax Liability for Limited Partners (Sirius Solutions) Whistleblower Awards and "Collected Proceeds" Statutory Construction of Section 168(k) Amendments Updated Sa...

https://vimeo.com/1153172686?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/10/2026-01-12-irs-announces-opening-of-e-filing-season-for-individuals This week we look at: IRS Announces Filing Season Overview & Timeline A Charity Loses Its §501(c)(3) Status After Forgetting to Perform Virtually Any Exempt Activities Taxpayer Loses a Large Charitable C...

https://vimeo.com/1151233104?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/3/2026-01-05-proposed-regulations-on-new-car-loan-interest-deduction This week we look at: Standard Mileage Rates & Notice 2026-10 2026 Procedural Updates - Annual Revenue Procedures Qualified Passenger Vehicle Loan Interest (QPVLI) Proposed Regulations Estate of Spenlinhau...

https://vimeo.com/1149904280?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/28/2025-12-29-marijuana-rescheduling-restarts-after-long-pause This week we look at: Executive Action on Marijuana Scheduling and IRC § 280E State Paid Family and Medical Leave (PFML) Programs Estimated Tax Relief for Qualified Farmland Sales IRC § 163(j) Interest Limitation U...

https://vimeo.com/1148156806?share=copy&fl=sv&fe=ci   https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/19/2025-12-22-initial-scholarship-granting-organization-guidance-issued     This week we look at: Section 25F Advance Elections Unreported Income & The "Missing Witness" Constitutionality of Penalties Post-Jarkesy Section 280E & Offers-in-Compromise Substantiating Ba...

https://vimeo.com/1146219248?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/13/2025-12-15-postmark-date-risk-due-to-usps-change 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 Amaz...

https://vimeo.com/1144175579?share=copy&fl=sv&fe=ci   https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/7/2025-12-08-initial-details-released-on-trump-accounts     This week we look at: Notice 2025-68 – Implementation of Trump Accounts Draft Form 4547 – Elections and Filing Mechanics Notice 2025-70 – The OBBBA Scholarship Tax Credit Alioto v. Commissioner – Corporate Distinctn...

https://vimeo.com/1141663155?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/29/2025-12-01-irs-gives-first-discussion-of-upcoming-credit-for-donation-to-tuition-organizations This week we look at: Whistleblower Awards and Substantial Contribution Corporate Stock Repurchase Excise Tax Judicial Review of Willful FBAR Penalties Revisiting the Profit Motiv...

https://vimeo.com/1139800456?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/23/2025-11-24-tips-and-overtime-form-1040-reporting-reiief This week we look at: Innocent Spouse Relief Determination Standards Adjustments to Medicare Parts A, B, and D Equitable Distribution vs. Alimony (Pre-TCJA) Implementation of the Section 139L Interest Exclusion OBBBA D...

https://vimeo.com/1137253138?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/15/2025-11-17-retirement-plan-and-ira-inflation-numbers This week we look at: Annual Adjustments to Retirement Plan Limitations Ensuring Investment Trust Status for Digital Asset Staking Entities Examining Penalties in Microcaptive Transactions Ownership Requirements for Non-B...

https://vimeo.com/1132811934?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/9/2025-11-10-employer-guidance-for-2025-qualified-tips-and-overtime This week we look at: Private Inurement and Operational Failure Prevailing Party Status Under § 7430 The Federal Priority Statute and Corporate Officer Liability Termination of the Automatic Stay in Bankruptcy...

https://vimeo.com/1135126659?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/9/2025-11-10-employer-guidance-for-2025-qualified-tips-and-overtime This week we look at: Conservation Easement Valuation and Highest and Best Use Trust Fund Recovery Penalty (TFRP) Application California Residency and Taxpayer Burden of Proof OBBBA Information Reporting Trans...

https://vimeo.com/1130739077?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2025/10/26/2025-10-27-more-irs-government-shutdown-clarifications This week we look at: Reevaluating the DC-QIE Exception (FIRPTA) Technical Revisions to Revenue Procedure 2025-32 Transitional Reporting for Qualified Passenger Vehicle Loan Interest (QPVLI) Jurisdictional Clarity for T...

https://vimeo.com/1128633740?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2025/10/19/2025-10-20-who-owns-a-hotels-ertc-refund This week we look at: Employee Retention Credit Refunds in Bankruptcy Lawsuit Settlement Enforcement and Tax Disclosure Obligations Operational Test Failure: Commercial Activities and Private Benefit IRS E-File Suspension Authority T...

https://vimeo.com/1126337362?share=copy https://www.currentfederaltaxdevelopments.com/podcasts/2025/10/10/2025-10-13-2026-tax-year-inflation-numbers-published This week we look at: Updated SIFL Rates for Noncommercial Employer-Provided Flights Supervisory Approval, Reasoned Decision Making, and the Limits of APA Review in Tax Court Tax Exemption Denial for a Gated Community HOA by the Tax Court Ca...

https://vimeo.com/1124467788?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/blog/2025/10/4/2025-10-06-guidance-push-in-shutdown-week This week we look at IRS Updates PTIN User Fee Withdrawal of Corporate Reorganization Proposed Regulations IRS FY2026 Shutdown Contingency Plan Guidance on Rural Qualified Opportunity Zones New Interim Guidance on the Corporate AMT Tax Relief Extension...

https://vimeo.com/1122471502?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/27/2025-09-29-the-end-of-individual-refund-checks-approaches This week we look at: Hobby Loss Rules: Young v. Commissioner, T.C. Memo. 2025-95 Drought-Forced Livestock Sales: IRS Notice 2025-52 Per Diem Rates: IRS Notice 2025-54 End of Paper Refunds: IR-2025-94 / E.O. 14247 Syndicated Conserva...

https://vimeo.com/1120452892?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/20/2025-09-22-catch-up-contribution-secure-20-regulations-released This week we look at: Final Regulations for Catch-Up Contributions (TD 10033) Draft Schedule 1-A (Form 1040) for 2025 Urgent Warnings of State Revenue Department Phishing Scams Tax Court Developments (Blomquist Holdings) Propos...

https://vimeo.com/1118369985?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/13/2025-09-15-qbi-deduction-w-2-wages-and-section-280e This week we look at: Court Frowns on Professional’s Use of Randomly Generated Social Security Numbers Understanding the “Placed in Service” Rule for Electric Vehicle Credits Advisers Found to Owe Treble Damages to Impacted Taxpayers W-2 W...

https://vimeo.com/1116428830?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/6/2025-09-08-irs-releases-preliminary-list-of-eligible-qualified-tip-occupations   This week we look at: Eleventh Circuit: Gross Valuation Misstatement Penalty in a Conservation Easement Case Treasury & IRS: Preliminary Guidance on Tipped Occupations Eighth Circuit: Medtronic Transfer Pric...

https://vimeo.com/1114518395?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/1/2025-09-02-better-late-than-never-rampe-procedural-relief This week we look at: Federal Circuit Ruling Finds Limits on Executive Authority to Impose Tariffs Under IEEPA Introduction to OBBBA R&E Expenditure Procedures Sixth Circuit Realigns on Tax Court Jurisdiction Innocent Spouse Relie...

https://vimeo.com/1112554072?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/8/24/2025-08-25-stump-the-llm This week we look at: Federal Complaint Seeking ERC Refunds: Superior Pediatric Care v. United States Proposed Revisions to Partnership Information Reporting for Sales or Exchanges of Interests—Form 8308 Taxation of Unsolicited Stock Transfers: Analysis of Feige v....

https://vimeo.com/1110565833?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/8/17/2025-08-18-state-tax-credit-salt-workaround-regulation-challenge-fails This week we look at: Denham Outlines Its Criticisms of the Tax Court’s Use of the Functional Analysis Test for Limited Partners with the First Circuit Court of Appeals Disguised Sales and Sham Partnerships: A Comprehens...

https://vimeo.com/1108856952?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/8/10/2025-08-11-irs-announces-no-payroll-changes-for-2025 This week we look at: Urgent Guidance Requested on Section 174A Domestic Research and Experimental Expenditures Post-Referral Authority in Tax Litigation—IRS Lacked Authority to Approve ERC Refund Closer This Time, But Still Not Quite The...