FICPA Podcasts

FICPA Podcasts

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FICPA Podcasts episodes

  • Federal Tax Update: Guidance Push in Shutdown Week

    https://vimeo.com/1124467788?share=copy#t=0

    https://www.currentfederaltaxdevelopments.com/blog/2025/10/4/2025-10-06-guidance-push-in-shutdown-week

    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 Green (Hobby Lobby)
      • 59 min
    • Federal Tax Update: The End of Individual Refund Checks Approaches

      https://vimeo.com/1122471502?share=copy#t=0

      https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/27/2025-09-29-the-end-of-individual-refund-checks-approaches

      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 States, USDC ED PA
        • 1 hr 9 min
      • Federal Tax Update: Catch-Up Contribution SECURE 2.0 Regulations Released

        https://vimeo.com/1120452892?share=copy#t=0

        https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/20/2025-09-22-catch-up-contribution-secure-20-regulations-released

        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
          • 1 hr 8 min
        • Federal Tax Update: QBI Deduction, W-2 Wages and Section 280E

          https://vimeo.com/1118369985?share=copy#t=0

          https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/13/2025-09-15-qbi-deduction-w-2-wages-and-section-280e

          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
            • 1 hr 20 min
          • Federal Tax Update: IRS Releases Preliminary List of Eligible Qualified TIp Occupations

            https://vimeo.com/1116428830?share=copy#t=0

            https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/6/2025-09-08-irs-releases-preliminary-list-of-eligible-qualified-tip-occupations 

            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
              • 1 hr 4 min
            • Federal Tax Update: Better Late Than Never R&E Procedural Relief

              https://vimeo.com/1114518395?share=copy#t=0

              https://www.currentfederaltaxdevelopments.com/podcasts/2025/9/1/2025-09-02-better-late-than-never-rampe-procedural-relief

              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
                • 1 hr 30 min
              • Federal Tax Update: Stump the LLM

                https://vimeo.com/1112554072?share=copy#t=0

                https://www.currentfederaltaxdevelopments.com/podcasts/2025/8/24/2025-08-25-stump-the-llm

                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 Memorization
                  • 2 hr 14 min
                • Federal Tax Update: State Tax Credit SALT Workaround Regulation Challenge Fails

                  https://vimeo.com/1110565833?share=copy#t=0

                  https://www.currentfederaltaxdevelopments.com/podcasts/2025/8/17/2025-08-18-state-tax-credit-salt-workaround-regulation-challenge-fails

                  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 Impact of IRS Notice 2025-42 on Wind and Solar Facilities

                    •  

                    1 hr 38 min
                  • Federal Tax Update: IRS Announces No Payroll Changes for 2025

                    https://vimeo.com/1108856952?share=copy#t=0

                    https://www.currentfederaltaxdevelopments.com/podcasts/2025/8/10/2025-08-11-irs-announces-no-payroll-changes-for-2025

                    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 Responsibility
                    • IRS Announces Policy for the One Big Beautiful Bill Act for 2025 Payroll Issues
                      • 1 hr 37 min
                    • Federal Tax Update: A Late Tax Season Start Expected

                      https://vimeo.com/1106717036?share=copy#t=0

                      https://www.currentfederaltaxdevelopments.com/podcasts/2025/8/2/2025-08-04-a-late-tax-season-start-expected

                      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 Challenge
                      • Taxpayer’s Claim She Didn’t Consent to the Filing of a Joint Return Didn’t Impact Denial of Innocent Spouse Relief
                        • 1 hr 39 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…