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Federal Tax Update Podcast

The Ohio Society of CPAs

Federal Tax Update Podcast Series

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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

01:03:18

2025-09-08 IRS Releases Preliminary List of Eligible...

Federal Tax Update Podcast ·

2025/09/06

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 Pricing Dispute Remanded Again California OTA: Entertainer Found to be a California Resident Pitfalls in IRA Bankruptcy Exemptions: Farber v. Feldman

01:29:10

2025-09-02 Better Late Than Never R&E Procedural Relief

Federal Tax Update Podcast ·

2025/08/30

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 Relief: Walsh v. Commissioner Overview Taxpayer Precluded from Challenging Liability: Sullivan v. Commissioner 60-Day IRA Rollover Waiver in a Fraud Scenario

02:13:40

2025-08-25 Stump the LLM

Federal Tax Update Podcast ·

2025/08/23

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. Commissioner Third-Party Intent and the Indefinite Assessment Period: An Analysis of Murrin v. Commissioner The One, Big, Beautiful Bill Act (OBBBA): New Deductions & Energy Credit Modifications LLM Limitations in Tax Law: Beyond

01:37:50

2025-08-18 State Tax Credit SALT Workaround...

Federal Tax Update Podcast ·

2025/08/16

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 Comprehensive Review of PICCIRC, LLC v. Commissioner Judicial Examination of State Charitable Tax Credit Programs and Federal Deductibility The Second Circuit Clarifies Tax Court Filing Deadlines: Implications for Practitioners Understanding New Clean Electricity Credit Termination Rules

01:36:04

2025-08-11 IRS Announces No Payroll Changes for 2025

Federal Tax Update Podcast ·

2025/08/10

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 There—Another Microcaptive Loss for the Taxpayers Proposed Amendments to IRC Section 132 Fringe Benefit Rules: Switching to NAICS Understanding Passthrough Losses and Bankruptcy in Field Attorney Advice 20253101F Proactive Engagement with the Office of Professional

01:38:10

2025-08-04 A Late Tax Season Start Expected

Federal Tax Update Podcast ·

2025/08/02

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 and the Corporate Alternative Minimum Tax Corporate Mergers and the Same Taxpayer Rule for Interest Netting What Is an Educational Organization for Unrelated Business Income Tax (UBIT) Purposes? Another Microcaptive Arrangement Falls Under Court

01:01:57

2025-07-28 ACA Tax Inflation Adjustment Numbers for...

Federal Tax Update Podcast ·

2025/07/26

This week we look at: Understanding 2026 ACA Adjustments Substantiating Noncash Charitable Contributions Filing Proper Refund Claims 2026 Employer Shared Responsibility Payments (ESRP) Changes to IRS LB&I Tax Examinations

01:48:00

2025-07-21 Dealing with Uncashed Retirement Plan Checks

Federal Tax Update Podcast ·

2025/07/19

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: Insights from Boechler, P.C. v. Commissioner A Critical Review of Veribest Vesta, LLC v. Commissioner of Internal Revenue: Implications for Conservation Easement Valuations Understanding Withholding and Reporting for Uncashed Retirement Plan Distribution Checks: A

01:40:58

2025-07-14 Passage of a Much Shorter Additional Tax Bill

Federal Tax Update Podcast ·

2025/07/14

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 in Tax Court: A Case Study on Timeliness and Last Known Address Expanding Horizons: Potential Changes to Disaster Tax Relief Under the Filing Relief for Natural Disasters Act

01:17:31

2025-07-07 Win Some Lose Some on Statutes of...

Federal Tax Update Podcast ·

2025/07/07

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 Audit Limitations: Insights from JM Assets, LP v. Commissioner Decoding Penalty Assessments: A Deep Dive into Moxon Corporation v. Commissioner Tax Court Scrutiny: Upholding Civil Fraud Penalties in Beleiu v. Commissioner

01:30:36

2025-06-30 ERC Issues Return to Court

Federal Tax Update Podcast ·

2025/06/30

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, Expands Exceptions to Filing Taxpayer Advocate Releases Fiscal Year 2026 Objectives Report to Congress Trust Fund Recovery Penalties: A Case Study on "Responsible Person" and "Willfulness" Under 26 U.S.C. § 6672

01:08:40

2025-06-23 Senate Finance Committee Tax Provision...

Federal Tax Update Podcast ·

2025/06/22

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 Between House and Senate Tax Provisions in Reconciliation Process to Date

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