FICPA Podcasts

FICPA Podcasts

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FICPA Podcasts episodes

  • Federal Tax Update: Postmark Date Risk Due to USPS Change

    https://vimeo.com/1146219248?share=copy&fl=sv&fe=ci

    https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/13/2025-12-15-postmark-date-risk-due-to-usps-change

    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
      • 53 min
    • Federal Tax Update: Initial Details Released on Trump Accounts
      https://vimeo.com/1144175579?share=copy&fl=sv&fe=ci
       
      https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/7/2025-12-08-initial-details-released-on-trump-accounts 
       
      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
        • 1 hr 8 min
      • Federal Tax Update: IRS Gives First Discussion of Upcoming Credit for Donation to Tuition Organizations

        https://vimeo.com/1141663155?share=copy&fl=sv&fe=ci

        https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/29/2025-12-01-irs-gives-first-discussion-of-upcoming-credit-for-donation-to-tuition-organizations

        This week we look at:

        • Whistleblower Awards and Substantial Contribution
        • Corporate Stock Repurchase Excise Tax
        • Judicial Review of Willful FBAR Penalties
        • Revisiting the Profit Motive Standard
        • Judicial Precedent on Erroneous Refund Recovery
        • OBBBA Guidance on SFCs and Section 987 Elections
        • The OBBBA Scholarship Tax Credit
        • Conservation Easements and Gross Valuation Misstatements
          • 54 min
        • Federal Tax Update: Tips and Overtime Form 1040 Reporting Relief

          https://vimeo.com/1139800456?share=copy&fl=sv&fe=ci

          https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/23/2025-11-24-tips-and-overtime-form-1040-reporting-reiief

          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

            •  

            1 hr 1 min
          • Federal Tax Update: Retirement Plan and IRA Inflation Numbers

            https://vimeo.com/1137253138?share=copy&fl=sv&fe=ci

            https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/15/2025-11-17-retirement-plan-and-ira-inflation-numbers

            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
              • 59 min
            • Federal Tax Update: Qualifying Offers in Tax Disputes

              https://vimeo.com/1132811934?share=copy&fl=sv&fe=ci

              https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/9/2025-11-10-employer-guidance-for-2025-qualified-tips-and-overtime

              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
                • 1 hr 8 min
              • Federal Tax Update: Employer Guidance for 2025 Qualified Tips and Overtime

                https://vimeo.com/1135126659?share=copy&fl=sv&fe=ci

                https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/9/2025-11-10-employer-guidance-for-2025-qualified-tips-and-overtime

                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

                  •  

                  1 hr 29 min
                • Federal Tax Update: More IRS Government Shutdown Clarifications

                  https://vimeo.com/1130739077?share=copy&fl=sv&fe=ci

                  https://www.currentfederaltaxdevelopments.com/podcasts/2025/10/26/2025-10-27-more-irs-government-shutdown-clarifications

                  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
                    • 37 min
                  • Federal Tax Update: Who Owns a Hotel's ERTC Refund?

                    https://vimeo.com/1128633740?share=copy&fl=sv&fe=ci

                    https://www.currentfederaltaxdevelopments.com/podcasts/2025/10/19/2025-10-20-who-owns-a-hotels-ertc-refund

                    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
                      • 51 min
                    • Federal Tax Update: Tax Year Inflation Numbers Published

                      https://vimeo.com/1126337362?share=copy

                      https://www.currentfederaltaxdevelopments.com/podcasts/2025/10/10/2025-10-13-2026-tax-year-inflation-numbers-published

                      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 Reconstruction
                      • The Concrete Injury Requirement in ERTC Consultant Litigation
                        • 54 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…