FICPA Podcasts

FICPA Podcasts

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FICPA Podcasts episodes

  • Federal Tax Update: Proposed Regulations Week

    https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/23/2026-08-24-proposed-regulations-week

    This week we look at:

    • Form 1041-A Relief for Passthrough Charitable Deductions (REG-109082-25)
    • Vested Development Rights & Easement Valuation — Malibu Valley Land v. Commissioner
    • First Circuit Bars Equitable Tolling of Section 6213(a) — Kyick Holdings v. Commissioner
    • PRWORA Immigration Restrictions on Refundable Credits (REG-119882-25)
    • Single-Employer DB Pension Funding Proposed Regulations (REG-107855-25)
    • Excluded Property Sales Income Under Section 250 (REG-117130-25)
    • Section 163(j) Business Interest Limitation Update — Fact Sheet FS-2026-14
    • Doug LaMalfa Federal Disaster Tax Relief Certainty Act (H.R. 5366)
    • IRS Ends Uniform Easement Settlement Initiative, Creates Office of Conservation Easements
    • Trump Account Eligible Investment Rules — Proposed Regulations (RIN 1545-BS14)
      • 1 hr 10 min
    • Federal Tax Update: Maybe State Law Limited Partner Isn't the Test for 1402(a)(13)

      https://vimeo.com/1218686012?share=copy&fl=sv&fe=ci

      https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/16/2026-08-17-maybe-state-law-limited-partner-isnt-the-test-for-1402a13

      This week we look at:

      • Unpacking the Saver’s Match: Technical Guidance and Operational Frameworks Under Notice 2026-48
      • Harmonizing Section 3406 Backup Withholding with Section 6050W De Minimis Reporting Thresholds
      • The High Bar for Equitable Tolling in Tax Practice: The Eighth Circuit’s Final Ruling in Boechler, P.C.
      • Employer Contributions to Trump Accounts and Nondiscrimination Rules under REG-101355-26
      • The Perpetual Burden of Carryover Substantiation: AMT Credits and Recordkeeping in Beacom v. Commissioner
      • Equitable Tolling of Tax Court Filing Deadlines: Maniktala v. Commissioner (8th Cir.)
      • Standardizing Retirement Plan Rollovers and Trustee-to-Trustee Transfers under SECURE 2.0: Notice 2026-49
      • Unmasking the $70 Million Dubai Fraud: Section 165 Theft Loss Deductions in Deutsch v. Commissioner
      • Treasury Proposes Substantive Section 987 Relief for Controlled Foreign Corporations (REG-103844-26)
      • Rehearing Reversal: The Fifth Circuit’s Management Test for the Limited Partner Exception (K Alain, L.L.L.P.)
      • The Crucial Role of Highest and Best Use in Conservation Easement Valuations: Evans v. Commissioner
        • 1 hr 50 min
      • Federal Tax Update: IRS Guidance on Qualified Overtime for 2026-2028

        https://vimeo.com/1216845407?share=copy&fl=sv&fe=ci

        https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/9/2026-08-10-irs-guidance-on-qualifed-overtime-for-2026-2028

        This week we look at:

        • Transitioning Foreign Tax Allocations and Implementing the Ten Percent Credit Disallowance Under Section 960(d)(4)
        • Trustee-to-Trustee Transfers of Inherited IRAs Through an Estate: Technical Analysis of PLR 202631001
        • Federal Courts Lack APA Jurisdiction Over Foreign Gift Penalty Disputes: The Adequate Alternative Remedy Barrier
        • Sourcing Executive Termination Payments: Analyzing the Bifurcated Sourcing of Severance and RSUs in the Appeal of Otting
        • The Permanent Section 45S Paid Family and Medical Leave Credit: Analyzing the Statutory Wage Method Mechanics and the New Premium Method Under Notice 2026-28
        • The Tax Court Open Door: Why the BBA Partnership Petition Deadline Is Not Jurisdictional
        • Commingled Funds, Unsubstantiated Deductions, and the Binding Form of Transactions: A Technical Tax Analysis of Reed v. Commissioner
        • The Safe Harbor That Wasn’t: Deconstructing the Anti-Abuse Rule in SIH Partners LLLP v. Commissioner
        • The Evolution of Qualified Overtime Compensation Deductions: Analyzing IRS Fact Sheet FS-2026-13 and Its Practical Implications
          • 1 hr 3 min
        • The Practitioner's Edge, Ep. 6: Insights for Small Firm Success

          The FICPA's "The Practitioner's Edge" delivers practical insights for CPAs and professionals in small firms. Each episode explores strategies, trends and real-world solutions to help you run a stronger practice, serve clients better and stay ahead in a changing profession.

          This month, we're joined by Eric Cohen, CEO and founder of Merchant Advocate, to explore how payment processing reviews can become a powerful value-added service for accounting firms. Cohen explains why credit card processing fees are often one of a business's largest—and least understood—expenses, revealing how hidden rate increases and complex fee structures can quietly erode profitability. He shares practical strategies for helping clients uncover savings without changing providers, while positioning your firm as a trusted advisor that proactively protects clients' bottom lines. From navigating evolving payment regulations to monitoring ongoing fee increases, Cohen demonstrates how this often-overlooked service can strengthen client relationships and create lasting value.   

          "If you do the right thing, your business will grow naturally."

          Eric Cohen | LinkedIn: https://www.linkedin.com/in/eric-cohen-merchantadvocate/

          41 min
        • Federal Tax Update: On Again Off Again On Again PLR

          https://vimeo.com/1215009645?share=copy&fl=sv&fe=ci

          https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/2/2026-08-03-on-again-off-again-on-again-plr

          This week we look at:

          • IRS Reinstates Tax Deferral on Variable Annuity Term Certain Options: Reconsideration and Reversal in PLR 202630002
          • Understanding the ERC Pleading Standard: Federal Claims Court Deferral in I Health and Life Insurance Services
          • Predecessor Losses, the Lonely Parent Rule, and the Limits of Economic Reality: Analysis of HBM Holdings Co. v. Commissioner
          • Double Books and Disguised Payees: Corporate Personal Expenses and the Civil Fraud Penalty in Prezioso v. Commissioner
            • 50 min
          • Federal Tax Update: AICPA New Interpretation on Independence and Tax Engagements
            https://vimeo.com/1213098151?share=copy&fl=sv&fe=ci
             
            https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/26/2026-07-27-aicpa-new-interpretation-on-indepdendence-and-tax-engagements
             

            This week we look at:

            • Valuation of Remainder Interest Gifts Upon Trust Termination: State Law and Net Gift Adjustments in Lewis v. Commissioner
            • Revenue Procedure 2026-26: Technical Overview of 2027 Indexing Adjustments for Premium Tax Credits and Affordability Standards
            • Limitations of Interest Abatement Claims Under I.R.C. § 6404(e)(1) in the Context of ERC-Driven Amendments
            • Section 6015(c) Relief and the Substantiation Trap: An Analysis of Anderson v. Commissioner
            • Navigating the AICPA’s New Tax Services Independence Standards: A Guide for Practitioners
              • 1 hr 9 min
            • Federal Tax Update: IRS Expands Business Tax Accounts

              https://vimeo.com/1211218820?share=copy&fl=sv&fe=ci

              https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/19/2026-07-20-irs-expands-business-tax-accounts

              This week we look at:


              Partnership Recourse Rules: Conditional DROs will not establish EROL under § 1.752-2.

              • Mileage Rate Adjustment: Business standard mileage rate rises to 76 cents on July 1, 2026.
              • Business Tax Account: Modernized self-service portal expands features but requires active annual maintenance.
              • Litigation Legal Fees: FCRA settlements are taxable gross income without above-the-line deduction.
              • Corporate Reorganizations: Tax Court invalidates regulation limiting 100% DRD in post-Loper Bright era.
              • ERC Litigation Realities: Exhaustion loophole rejected; notice pleading standards approved in refund suits.
              • Conservation Easements: Valuation must be grounded in immediate local market demand, not speculation.
                • 52 min
              • Federal Tax Update: Week of Final Regulations

                https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/12/2026-07-13-a-week-of-final-regulations

                This week we look at:

                • Transitioning from First Time Abate (FTA) to Automatic Exemption from Penalty (AEP)
                • Strict Enforcement of Tax Refund Statutes of Limitations
                • Employee Retention Credit (ERC) Refund Claims & Pleading Standards
                • Pandemic-Era Persistence of New York's Convenience of the Employer Rule
                • Invalidity of Treasury Regulation Section 1.951A-2(c)(5)
                • Non-Shareholder Capital Contributions vs. Compensation
                • Final Section 1035 Exchange & Corporate Reorganization Regulations
                • Reclassification of Abusive CRAT Structures as Listed Transactions
                • The National Taxpayer Advocate’s Perspective on AEP

                  •  

                  1 hr 26 min
                • The Practitioner's Edge, Ep. 5: Insights for Small Firm Success

                  The FICPA's The Practitioner’s Edge delivers practical insights for CPAs and professionals in small firms. Each episode explores strategies, trends and real-world solutions to help you run a stronger practice, serve clients better and stay ahead in a changing profession. 

                  This month, we're joined by Dan Giddings, Account Executive with Blue J, to explore how AI is transforming tax research for accounting firms. Giddings explains why purpose-built AI tools offer a more secure and reliable alternative to general AI platforms by providing answers backed exclusively by trusted tax authorities, including IRS guidance, regulations, case law and state-specific resources. He also discusses how firms can use AI to streamline research, draft client communications, analyze tax returns and uncover proactive planning opportunities, all while maintaining data security and client confidentiality. 

                  The conversation also highlights how firms of all sizes can empower every team member, from junior staff to partners, with AI tools that reduce research time, improve consistency and create more capacity for higher-value advisory services. Giddings emphasizes that successful firms are not replacing professional judgment with AI. Instead, they are using it to enhance accuracy, improve efficiency and deliver better client outcomes. 

                  "AI should help firms create capacity, not replace professional judgment. The goal is to free your team to deliver better advice and better client service." 

                  Dan Giddings, Account Executive, Blue J, LinkedIn: https://www.linkedin.com/in/dan-giddings/ 

                   

                  FICPA Members: Discover additional tools and resources in the FICPA Small Firm Suite at Small Firm Suite - Florida Institute of CPAs.

                  31 min
                • Federal Tax Update: ERC Cases Galore Week

                  https://vimeo.com/1207214382?share=copy&fl=sv&fe=ci

                  https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/5/2026-07-06-erc-cases-galore-week

                  This week we look at:

                  • Section 7508A(d) and Interest on Pre-COVID-19 Disaster Tax Deficiencies
                  • The Soroban Capital Partners SECA Tax Controversy
                  • Pleading Requirements for the Employee Retention Credit (Tapestry Senior Housing)
                  • ERC Causation and the Essential Business Hurdle (RAAM Construction)
                  • The Section 530A Transfer Tax Safe Harbor (Rev. Proc. 2026-25)
                  • Penalty Supervisory Approval Verification in CDP (Besicorp Group)
                  • Retroactive ERC Deadlines & Constitutional Challenges

                    •  

                    1 hr 48 min

                  About FICPA Podcasts

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                  The FICPA podcast is to inform and educate our members & the CPA community with today’s hottest issues. Our mission is to serve our members, enhance their competency & professionalism, support…