FICPA Podcasts

FICPA Podcasts

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FICPA Podcasts episodes

  • Federal Tax Update: Supreme Court Strikes Down Tariffs

    https://vimeo.com/1167203922?share=copy&fl=sv&fe=ci

    https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/22/2026-02-23-supreme-court-strikes-down-tariffs 

    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

      •  

      1 hr 18 min
    • Federal Tax Update: Hallucinations Enter the Tax Court

      https://vimeo.com/1165157007?share=copy&fl=sv&fe=ci

      https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/15/2026-02-16-hallucinations-enter-the-tax-court
       

      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
        • 1 hr 24 min
      • Federal Tax Update: Another Former Spouse Ends Up with a Jackpot When Her Ex-Spouse Dies Due to ERISA

        https://vimeo.com/1162894396?share=copy&fl=sv&fe=ci

        https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/8/2026-02-09-another-former-spouse-ends-up-with-a-jackpot-when-her-ex-spouse-dies-due-to-erisa

        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
          • 1 hr 16 min
        • Federal Tax Update: Paper Refund Checks-Notices and Patience Now

          https://vimeo.com/1160595668?share=copy&fl=sv&fe=ci

          https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/31/2026-02-02-paper-refund-checks-notices-and-patience-now 

          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

            •  

            1 hr 21 min
          • Federal Tax Update: Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge

            https://vimeo.com/1157943418?share=copy&fl=sv&fe=ci

            https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/25/2026-01-26-court-allows-erc-claim-to-go-forward-but-throws-out-apa-challenge 

            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)
              • 1 hr 7 min
            • Federal Tax Update: Fifth Circuit Reverses Tax Court on SE Income for State Law Limited Partners

              https://vimeo.com/1155580268?share=copy&fl=sv&fe=ci

              https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/18/2026-01-19-fifth-circuit-reverses-tax-court-on-se-income-for-state-law-limited-partners

              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
                • 1 hr 2 min
              • Federal Tax Update: IRS Announces Opening of Efiling Season for Individuals

                https://vimeo.com/1153172686?share=copy&fl=sv&fe=ci

                https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/10/2026-01-12-irs-announces-opening-of-e-filing-season-for-individuals

                This week we look at:

                • IRS Announces Filing Season Overview & Timeline
                • A Charity Loses Its §501(c)(3) Status After Forgetting to Perform Virtually Any Exempt Activities
                • Taxpayer Loses a Large Charitable Contribution Deduction Based on Lack of Substantiation
                • Second Circuit Concurs With Other Circuits on Willfulness for FBAR Penalties
                • Tax Court Found Summary Assessment Invalid in Premium Tax Credit Case
                  • 1 hr 6 min
                • Federal Tax Update: Proposed Regulations on New Car Loan Interest Deduction

                  https://vimeo.com/1151233104?share=copy&fl=sv&fe=ci

                  https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/3/2026-01-05-proposed-regulations-on-new-car-loan-interest-deduction

                  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))
                    • 1 hr 15 min
                  • Federal Tax Update: Marijuana Rescheduling Restarts After Long Pause

                    https://vimeo.com/1149904280?share=copy&fl=sv&fe=ci

                    https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/28/2025-12-29-marijuana-rescheduling-restarts-after-long-pause

                    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
                      • 54 min
                    • Federal Tax Update: Initial Scholarship Granting Organization Guidance Issued
                      https://vimeo.com/1148156806?share=copy&fl=sv&fe=ci
                       
                      https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/19/2025-12-22-initial-scholarship-granting-organization-guidance-issued 
                       
                      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
                        • 49 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…