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Federal Tax Update Podcast

The Ohio Society of CPAs

Federal Tax Update Podcast Series

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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

50:28

2025-10-20 Who Owns a Hotel's ERTC Refund?

Federal Tax Update Podcast ·

2025/10/19

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 Taxation of International Investment Losses Collection Due Process Analysis

53:51

2025-10-13 2026 Tax Year Inflation Numbers Published

Federal Tax Update Podcast ·

2025/10/10

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 Cancellation-of-Indebtedness Income Timing and the Variance Doctrine IRS Contingency Planning: Operational Impact on Tax Practice and Filing Season Preparedness 2026 Inflation Adjustments for Tax Professionals Accounting Method Failures and Income

58:26

2025-10-06 Guidance Push in Shutdown Week

Federal Tax Update Podcast ·

2025/10/04

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 for Terroristic Action in Israel Final Regulations on Interest Capitalization for Improvements Eighth Circuit Reverses Tax Court in 3M on Blocked Income District Court Finds § 501(c)(4) Standards Unconstitutionally Vague Two Tax Court Opinions in

01:08:47

2025-09-29 The End of Individual Refund Checks...

Federal Tax Update Podcast ·

2025/09/27

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 Conservation Easements: Jackson Stone South, LLC v. Commissioner, T.C. Memo. 2025-96 Constructive Receipt & § 4958: Fumo v. Commissioner, T.C. Memo. 2025-97 Whistleblower Awards: In re: Sealed Case, CA DC, Case No. 24-1001 Employee vs. Independent Contractor: Gil v. United

01:07:24

2025-09-22 Catch-Up Contribution SECURE 2.0...

Federal Tax Update Podcast ·

2025/09/20

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) Proposed Tax Administration Legislation New Deduction for Qualified Tips: An Overview of Proposed Treasury Regulation §1.224-1

01:19:46

2025-09-15 QBI Deduction, W-2 Wages and Section 280E

Federal Tax Update Podcast ·

2025/09/13

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 Wages and the Qualified Business Income Deduction Under Section 280E Trust Fund Recovery Penalties and Refund Claim Timeliness in Richter v. The United States

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