FICPA Podcasts

https://vimeo.com/1106717036?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/8/2/2025-08-04-a-late-tax-season-start-expected This week we look at: Filing Season Forecast to Start in Mid-February in the Coming Season Settlement Proceeds Found to Be Taxable and Taxpayer Stuck With Late-Filing Penalties IRS Issues Relief for Certain Issues Related to Partnership Investments...

https://vimeo.com/1102786771?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/7/19/2025-07-21-dealing-with-uncashed-retirement-plan-checks This week we look at: Conservation Easement Deductions: A Critical Review of Rock Cliff Reserve, LLC Portability Election Pitfalls: A Deep Dive into Estate of Rowland and DSUE Requirements Understanding Equitable Tolling in Tax Court:...

https://vimeo.com/1101222681?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/7/14/2025-07-14-passage-of-a-much-shorter-additional-tax-bill This week we look at: Recent Developments: Interpreting the Johnson Amendment in Tax-Exempt Status Litigation An Examination of Contract Formation in Tax Court Settlement: Insights from Arden Row Assets, LLC Jurisdictional Imperatives...

https://vimeo.com/1098877895?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/7/7/2025-07-07-win-some-lose-some-on-statutes-of-limitations-for-the-irs This week we look at: Bad Debt Deduction and Accuracy-Related Penalties: Key Takeaways from Anaheim Arena Management, LLC v Commissioner FBAR Compliance and the CPA’s Due Diligence Under Circular 230 Dissecting Partnership...

https://vimeo.com/1097540797?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/30/2025-06-30-erc-issues-return-to-court This week we look at: Court Upholds IRS’s Employee Retention Credit Guidance Taxpayer Files in US District Court as the IRS’s Failure to Act on its Appeal Was Causing the Statute of Limitations to Run Out IRS Updates K-2 and K-3 Filing Requirements FAQ,...

https://vimeo.com/1095435474?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/22/2025-06-23-senate-finance-committee-tax-provision-draft-issued This week we look at: Schwartz v. Commissioner: The Critical Role of Estimated Tax Compliance in Collection Due Process Determinations Cano v. Commissioner: Validity of Notice of Deficiency and Address Errors Key Differences Bet...

https://vimeo.com/1093248015?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/16/2025-06-16-the-case-of-the-vanishing-levy This week we look at: Understanding Automatic Accounting Method Changes-Revenue Procedure 2025-23 Accounting Method Changes in Conmac Investments, Inc. Conservation Easements in Glade Creek Partners, LLC Tax Treaty Exemptions in Kramarenko v. Commis...

https://vimeo.com/1091625670?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/8/2025-06-09-worthlessness-vs-cancellation-of-debt-are-not-the-same This week we look at: Navigating Corporate Alternative Minimum Tax (CAMT) Conservation Easement Valuation & Penalties: A Warning from Tax Court Collection Due Process (CDP) & Offers in Compromise (OICs): Lessons from T...

https://vimeo.com/1089225829?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/2/2025-06-02-revisiting-previously-discussed-cases This week we look at: Self-Employment Tax for Limited Partners (Soroban II) Presidential Tariffs Under IEEPA (USCIT Decision & Federal Circuit Stay) Massachusetts Source Income (Welch Case Petition) Foreign Gift Penalties (Huang Case)  

https://vimeo.com/1087809857?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/5/26/2025-05-26-second-challenge-to-convenience-of-the-employer-rule This week we look at: IRS Reduces Estate Tax Closing Letter Fee Tax Court Scope of Review in Passport Cases Marital Deduction for Bequests to Trust “Reasonable Cause” in Late-Filing Penalty Cases “No Tax on Tips Act” (S.129) Pa...

https://vimeo.com/1085112388?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/5/18/2025-05-19-passthroughs-and-the-one-big-beautiful-bill This week we look at: IRC Section 7433 and the Scope of the Collection Waiver of Sovereign Immunity The Claim of Right Doctrine Applied to Business Errors IRC Section 7433: Reinforcing Collection vs. Assessment Distinction Selected issu...

https://vimeo.com/1083016328?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/5/9/2025-05-12-taxpayer-fails-to-qualify-for-deduction-for-dod-ordered-move This week we look at: Deductibility of IVF and Gestational Surrogacy Costs Fraudulent Tax Claims & 28 U.S.C. § 2514 Tax Collection Suits & Statute of Limitations in United States v. Ragen Moving Expense Deduction...

https://vimeo.com/1080965698?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/5/2/2025-05-05-will-we-see-pl-86-272-finally-revised This week we look at: ERC Claims Filed Without Schedule R Reasonable Cause for Information Return Penalties: Reliance on Software Proposed Expansion of P.L. 86-272 "Solicitation of Orders" Definition 2026 Inflation Adjustments for HSAs and Exc...

https://vimeo.com/1078808516?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/4/25/2025-04-28-twice-to-the-supreme-court This week we look at: Navigating the Overlap: Civil Tax Assessments and Criminal Restitution Orders Navigating Innocent Spouse Relief: A Look at Salvi v. Commissioner Supreme Court Weighs Tax Court Jurisdiction in Levy Disputes After Tax Payment: A Deep...

https://vimeo.com/1076802508?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/4/18/2025-04-21-hobby-horse-problems This week we look at: Navigating the 90-Day Deadline for Employment Tax Redeterminations: The Belagio Fine Jewelry, Inc. Case and Equitable Tolling GWA, LLC v. Commissioner: Substance Over Form and the Nuances of Tax Elections for Disregarded Entities Notice...

https://vimeo.com/1076132850?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/4/16/2025-04-16-a-very-busy-week-as-the-deadline-approached This week we look at: Massachusetts Source Income and the Sale of Stock by Nonresident Navigating the Valuation Landscape: Insights from Pierce v. Commissioner Personal Liability for Corporate Sales and Use Tax: An Analysis of Matter of...

https://vimeo.com/1072972311?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/4/6/2025-04-07-the-cost-of-too-good-to-be-true This week we look at: Ranch Springs, LLC v. Commissioner: A Case Study in the Valuation of Conservation Easements and the Pitfalls of Aggressive Tax Planning The Duty of Consistency Prevails: A Case Study in Innocent Spouse Relief and Subsequent Ass...

https://vimeo.com/1070813367?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/30/2025-03-31-end-of-paper-tax-payments-and-refund-checks-coming This week we look at: Congress Passes Resolution to Nullify Final Regulations on DeFi Information Reporting in TD 10021 Interim Final Rule Limiting BOI Filing Requirements Released by Treasury Department Substantiating Depreciati...

https://vimeo.com/1068623586?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/24/2025-03-24-erc-simplified-method-for-income-tax-reporting This week we look at: TIGTA Report: IRS Refund Claim Processing for Deceased Taxpayers IRS Certification of Seriously Delinquent Tax Debt to the State Department Refund Claim Challenges: When IRS Guidance Fails Sixth Circuit: IRA For...

https://vimeo.com/1066386320?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/16/2025-03-17-irs-guidance-on-when-a-scam-generates-a-theft-deduction This week we look at: Tax Court Finds Taxpayer Failed to Provide a Qualified Appraisal, No Charitable Deduction Allowed Estate Found Liable for $2 Million FBAR Penalty That Applied to the Decedent Taxpayers Filing Court Chal...

https://vimeo.com/1064099316?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/9/2025-03-10-can-we-mostly-ignore-boi-now   This week we look at: Treasury and the Corporate Transparency Act (BOI Reporting) Martino v. Commissioner: Alimony Deduction Case Estate of Kalikow v. Commissioner: Estate Tax & Settlement Payments Appeal of A. Markowski: California Source Income...

https://vimeo.com/1061747510?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/2/2025-03-03-fincen-announces-boi-relief-and-future-actions   This week we look at: FinCEN Announcement on BOI Reporting Penalties Tax Court Case: Alan Hamel and Estate of Suzanne Hamel v. Commissioner IRS “Dirty Dozen” Tax Scams for 2025 IRS Adds Tax Documents to Online Accounts Ways and Mean...

https://vimeo.com/1059459180?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/2/23/2025-02-24-boi-developments-week This week we look at: Second Circuit Rules on Section 179D Deductions and Accounting Method Change IRS Guidance on ACA Notice Posting Court Case on CPA Negligence and Trust Return Penalties BOI Reporting Requirement Updates

https://vimeo.com/1057256987?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/2/16/2025-02-17-a-week-of-lost-losses This week we look at: Deductibility of Losses: Weston v. Commissioner Conservation Easements: Green Valley Investors LLC Automobile Depreciation and Lease Inclusion S Corporation Inadvertent Termination Relief Corporate Transparency Act (CTA) - Government Br...

https://vimeo.com/1054799615?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/2/8/2025-02-10-new-administration-pushes-foward-with-the-cta This week we look at: IRS issues letter ruling on IRA left to trust A taxpayer mistakenly believes the IRS had conceded that his income was not subject to self-employment tax, but it hadn’t The Tax Court denies a taxpayer’s deductions...