FICPA Podcasts

FICPA Podcasts

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FICPA Podcasts episodes

  • Federal Tax Update: Dealing with Uncashed Retirement Plan Checks

    https://vimeo.com/1102786771?share=copy#t=0

    https://www.currentfederaltaxdevelopments.com/podcasts/2025/7/19/2025-07-21-dealing-with-uncashed-retirement-plan-checks

    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 Review of Rev. Rul. 2025-15
    • Fifth Circuit Affirms Tax Court’s Disallowance of Micro-Captive Insurance Deductions: An Analysis of Swift v. Commissioner

      •  

      1 hr 48 min
    • Federal Tax Update: Passage of a Much Shorter Additional Tax Bill

      https://vimeo.com/1101222681?share=copy#t=0

      https://www.currentfederaltaxdevelopments.com/podcasts/2025/7/14/2025-07-14-passage-of-a-much-shorter-additional-tax-bill

      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
        • 1 hr 41 min
      • Federal Tax Update: Win Some Lose Some on Statutes of Limitations for the IRS

        https://vimeo.com/1098877895?share=copy#t=0

        https://www.currentfederaltaxdevelopments.com/podcasts/2025/7/7/2025-07-07-win-some-lose-some-on-statutes-of-limitations-for-the-irs

        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

          •  

          1 hr 18 min
        • Federal Tax Update: ERC Issues Return to Court

          https://vimeo.com/1097540797?share=copy#t=0

          https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/30/2025-06-30-erc-issues-return-to-court

          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
            • 1 hr 31 min
          • Federal Tax Update: Senate Finance Committee Tax Provision Draft Issued

            https://vimeo.com/1095435474?share=copy#t=0

            https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/22/2025-06-23-senate-finance-committee-tax-provision-draft-issued

            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
              • 1 hr 9 min
            • Federal Tax Update: The Case of the Vanishing Levy

              https://vimeo.com/1093248015?share=copy#t=0

              https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/16/2025-06-16-the-case-of-the-vanishing-levy

              This week we look at:

              • Understanding Automatic Accounting Method Changes-Revenue Procedure 2025-23
              • Accounting Method Changes in Conmac Investments, Inc.
              • Conservation Easements in Glade Creek Partners, LLC
              • Tax Treaty Exemptions in Kramarenko v. Commissioner
              • Tax Refund Litigation & Variance Doctrine in Shleifer v. U.S.
              • Tax Court Jurisdiction in Commissioner v. Zuch
              • Digital Asset Reporting & Withholding in Notice 2025-33
                • 1 hr 39 min
              • Federal Tax Update: Worthlessness vs Cancellation of Debt Are Not the Same

                https://vimeo.com/1091625670?share=copy#t=0

                https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/8/2025-06-09-worthlessness-vs-cancellation-of-debt-are-not-the-same

                This week we look at:

                • Navigating Corporate Alternative Minimum Tax (CAMT)
                • Conservation Easement Valuation & Penalties: A Warning from Tax Court
                • Collection Due Process (CDP) & Offers in Compromise (OICs): Lessons from Tax Court
                • Accuracy-Related Penalties: Navigating Negligence and Insufficient Professional Reliance
                • Understanding Treasury’s Request for Information on Modernizing Federal Payments
                • Worthlessness vs. Discharge: A Ninth Circuit Examination of Bad Debt Deductions Concurrent with COD Income
                • Navigating the Religious Exemption Landscape: A Deep Dive into Unemployment Compensation Tax
                  • 1 hr 51 min
                • Federal Tax Update: Revisiting Previously Discussed Cases

                  https://vimeo.com/1089225829?share=copy#t=0

                  https://www.currentfederaltaxdevelopments.com/podcasts/2025/6/2/2025-06-02-revisiting-previously-discussed-cases

                  This week we look at:

                  • Self-Employment Tax for Limited Partners (Soroban II)
                  • Presidential Tariffs Under IEEPA (USCIT Decision & Federal Circuit Stay)
                  • Massachusetts Source Income (Welch Case Petition)
                  • Foreign Gift Penalties (Huang Case)

                    •  

                    1 hr 20 min
                  • Federal Tax Update: Second Challenge to Convenience of the Employer Rule

                    https://vimeo.com/1087809857?share=copy#t=0

                    https://www.currentfederaltaxdevelopments.com/podcasts/2025/5/26/2025-05-26-second-challenge-to-convenience-of-the-employer-rule

                    This week we look at:

                    • IRS Reduces Estate Tax Closing Letter Fee
                    • Tax Court Scope of Review in Passport Cases
                    • Marital Deduction for Bequests to Trust
                    • “Reasonable Cause” in Late-Filing Penalty Cases
                    • “No Tax on Tips Act” (S.129) Passes Senate
                    • Transfer Pricing in Facebook, Inc. & Subsidiaries v. Commissioner
                    • Navigating New York’s Convenience Rule: Insights from Matter of Zelinsky
                      • 1 hr 32 min
                    • Federal Tax Update: Passthroughs and the One Big Beautiful Bill

                      https://vimeo.com/1085112388?share=copy#t=0

                      https://www.currentfederaltaxdevelopments.com/podcasts/2025/5/18/2025-05-19-passthroughs-and-the-one-big-beautiful-bill

                      This week we look at:

                      • IRC Section 7433 and the Scope of the Collection Waiver of Sovereign Immunity
                      • The Claim of Right Doctrine Applied to Business Errors
                      • IRC Section 7433: Reinforcing Collection vs. Assessment Distinction
                      • Selected issues from The One, Big, Beautiful Bill’s tax provisions
                      • Proposed Changes to the Section 199A Qualified Business Income Deduction
                      • Proposed Changes Affecting Passthrough Entities and State PTE Taxes
                      • Interest Deductions and Penalties in Complex Financial Transactions
                        • 1 hr 38 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…