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Federal Tax Update Podcast

The Ohio Society of CPAs

Federal Tax Update Podcast Series

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01:21:32

2026-03-23 Claim of Right and the Correct Tax Year

Federal Tax Update Podcast ·

2026/03/22

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 Partnership Audits and Due Process Social Security Repayments

01:04:23

2026-03-16 Trump Account Proposed Regulations

Federal Tax Update Podcast ·

2026/03/15

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

01:16:53

2026-03-09 Sir You Are About to Lose Your Passport

Federal Tax Update Podcast ·

2026/03/08

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 Defenses Passport Revocation in Collection Suits Waiver of Foreign Earned Income Exclusion Time Rules New Digital Asset Reporting Landscape (Form 1099-DA)

58:40

2026-03-02 Another Circuit Find IRS Has Assessment...

Federal Tax Update Podcast ·

2026/03/01

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 6038(b) Penalties

01:17:26

2026-02-23 Supreme Court Strikes Down Tariffs

Federal Tax Update Podcast ·

2026/02/22

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 Conservation Easements

01:24:00

2026-02-16 Hallucinations Enter the Tax Court

Federal Tax Update Podcast ·

2026/02/15

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 Jurisdiction Copyright 2026, Thomas, Zollars & Lynch Ltd.

01:15:09

2026-02-09 Another Former Spouse Ends Up With a...

Federal Tax Update Podcast ·

2026/02/07

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 Approval of Penalties ERISA Beneficiary Designations

01:20:06

2026-02-02 Paper Refund Checks Notices and Patience Now

Federal Tax Update Podcast ·

2026/01/31

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 2026-02) Federal Priority Statute Liability FASIT Structure & Substantial Compliance

01:06:58

2026-01-26 Court Allows ERC Claim to Go Forward-But...

Federal Tax Update Podcast ·

2026/01/24

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 "Tax Loss" for Sentencing vs. Restitution Implementation of Qualified Overtime Deductions (OBBBA)

01:01:51

2026-01-19 Fifth Circuit Reverses Tax Court on SE...

Federal Tax Update Podcast ·

2026/01/17

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 Safe Harbor Explanations for Section 402(f) Modernized Group Tax Exemption Framework Tax-Exempt Status of Supplemental Military Housing Allowances

01:14:15

2026-01-05 Proposed Regulations on New Car Loan...

Federal Tax Update Podcast ·

2026/01/03

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 Spenlinhauer v. Commissioner Late Filing and More Bargain Sale of For-Profit colleges to a Non-Profit (501(c)(3))

53:05

2025-12-29 Marijuana Rescheduling Restarts After Long...

Federal Tax Update Podcast ·

2025/12/28

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 Updates Premium Tax Credit (PTC) Revisions

48:04

2025-12-22 Initial Scholarship Granting Organization...

Federal Tax Update Podcast ·

2025/12/19

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 Bad Debt & NOLs

52:29

2025-12-15 Postmark Date Risk Due to USPS Change

Federal Tax Update Podcast ·

2025/12/13

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 "Doing Business" Substantiation Failures: Mirch v. Commissioner

01:07:58

2025-12-08 Initial Details Released on Trump Accounts

Federal Tax Update Podcast ·

2025/12/07

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 Distinctness

01:00:45

2025-11-24 Tips and Overtime Form 1040 Reporting Reiief

Federal Tax Update Podcast ·

2025/11/23

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 Deductions for Tips and Overtime Compensation for 2025 returns

58:24

2025-11-15 Retirement Plan and IRA Inflation Numbers

Federal Tax Update Podcast ·

2025/11/15

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-Business Theft Losses Defining the Scope of I.R.C. § 172(b)(3) Carryback Waivers

01:28:17

2025-11-10 Employer Guidance for 2025 Qualified Tips...

Federal Tax Update Podcast ·

2025/11/09

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 Transition Relief SCOTUS Oral Argument on IEEPA Tariffs Conservation Easement Timing and Penalties Digital Asset Broker Reporting FAQ Guidance

01:07:44

2025-11-03 Qualifying Offers in Tax Disputes

Federal Tax Update Podcast ·

2025/11/01

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 Injunction Violations and Civil Contempt for Tax Preparer A Refined Approach to Math Error Notices Application of Unstated Interest Rules to Corporate Mergers

36:51

2025-10-27 More IRS Government Shutdown Clarifications

Federal Tax Update Podcast ·

2025/10/26

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 TEFRA Readjustment Petitions S Corporation Income Attribution and Substantiation Failures IRS Operations During a Lapse in Appropriations Employee Retention Credit Compliance (OBBBA) Form 1099-K Information Reporting Updates

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