FICPA Podcasts

FICPA Podcasts

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FICPA Podcasts episodes

  • Federal Tax Update: Taxpayer Fails to Qualify for Deduction for DoD Ordered Move

    https://vimeo.com/1083016328?share=copy#t=0

    https://www.currentfederaltaxdevelopments.com/podcasts/2025/5/9/2025-05-12-taxpayer-fails-to-qualify-for-deduction-for-dod-ordered-move

    This week we look at:

    • Deductibility of IVF and Gestational Surrogacy Costs
    • Fraudulent Tax Claims & 28 U.S.C. § 2514
    • Tax Collection Suits & Statute of Limitations in United States v. Ragen
    • Moving Expense Deduction - Civilian Department of Defense Contractor Eligibility
    • Tax Court Jurisdiction - The 90-Day Deadline for Deficiency Petitions

      •  

      1 hr 20 min
    • Federal Tax Update: Will We See PL 86-272 Finally Revised

      https://vimeo.com/1080965698?share=copy#t=0

      https://www.currentfederaltaxdevelopments.com/podcasts/2025/5/2/2025-05-05-will-we-see-pl-86-272-finally-revised

      This week we look at:

      • ERC Claims Filed Without Schedule R
      • Reasonable Cause for Information Return Penalties: Reliance on Software
      • Proposed Expansion of P.L. 86-272 "Solicitation of Orders" Definition
      • 2026 Inflation Adjustments for HSAs and Excepted Benefit HRAs
        • 59 min
      • Federal Tax Update: Twice to the Supreme Court

        https://vimeo.com/1078808516?share=copy#t=0

        https://www.currentfederaltaxdevelopments.com/podcasts/2025/4/25/2025-04-28-twice-to-the-supreme-court

        This week we look at:

        • Navigating the Overlap: Civil Tax Assessments and Criminal Restitution Orders
        • Navigating Innocent Spouse Relief: A Look at Salvi v. Commissioner
        • Supreme Court Weighs Tax Court Jurisdiction in Levy Disputes After Tax Payment: A Deep Dive into Commissioner v. Zuch
        • Navigating ERISA Prohibited Transaction Claims: Insights from Cunningham v. Cornell University
          • 1 hr 7 min
        • Federal Tax Update: Hobby Horse Problems

          https://vimeo.com/1076802508?share=copy#t=0

          https://www.currentfederaltaxdevelopments.com/podcasts/2025/4/18/2025-04-21-hobby-horse-problems

          This week we look at:

          • Navigating the 90-Day Deadline for Employment Tax Redeterminations: The Belagio Fine Jewelry, Inc. Case and Equitable Tolling
          • GWA, LLC v. Commissioner: Substance Over Form and the Nuances of Tax Elections for Disregarded Entities
          • Notice 2025-23: Treasury and IRS Signal Withdrawal of Basis Shifting TOI Regulations and Related Penalties
          • Hobby Loss and Failure to File: A Deep Dive into Himmel v. Commissioner

            •  

            1 hr 7 min
          • Federal Tax Update: A Very Busy Week as the Deadline Approached

            https://vimeo.com/1076132850?share=copy#t=0

            https://www.currentfederaltaxdevelopments.com/podcasts/2025/4/16/2025-04-16-a-very-busy-week-as-the-deadline-approached

            This week we look at:

            • Massachusetts Source Income and the Sale of Stock by Nonresident
            • Navigating the Valuation Landscape: Insights from Pierce v. Commissioner
            • Personal Liability for Corporate Sales and Use Tax: An Analysis of Matter of the Appeal of B. Wageman
            • Navigating the IRS’s ERC Claim Processing Moratorium and "Risking" Procedures
            • Jurisdictional Prerequisites in Tax Refund Suits: A Case Study of Estate of Robert F. Armitage, Deceased v. The United States
            • Dependency Claims and Child Tax Credits: A Look at Correll v. Commissioner
            • WT Art Partnership LP v. Commissioner: Charitable Contribution Deductions and Valuation Pitfalls
            • Zajac v. Commissioner: Disallowance of Numerous Deductions and Upholding Penalties
            • Hampton v. Commissioner: Public Policy and Disallowance of Shareholder Loss Deduction
            • Revised SIFL Rates for Valuation of Noncommercial Flights: Revenue Ruling 2025-9
            • IRS Provides Limited Penalty Relief for Certain Micro-Captive Disclosure Statements
            • The Demise of DeFi Broker Reporting: An Analysis of H.J. Res. 25
              • 1 hr 42 min
            • Federal Tax Update: The Cost of Too Good to Be True

              https://vimeo.com/1072972311?share=copy#t=0

              https://www.currentfederaltaxdevelopments.com/podcasts/2025/4/6/2025-04-07-the-cost-of-too-good-to-be-true

              This week we look at:

              • Ranch Springs, LLC v. Commissioner: A Case Study in the Valuation of Conservation Easements and the Pitfalls of Aggressive Tax Planning
              • The Duty of Consistency Prevails: A Case Study in Innocent Spouse Relief and Subsequent Asset Claims

                • Navigating the Murky Waters of Investment Tax Credits and Passive Activity Rules: A Deep Dive into Strieby v. Commissioner

                48 min
              • Federal Tax Update: End of Paper Tax Payments and Refund Checks Coming

                https://vimeo.com/1070813367?share=copy#t=0

                https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/30/2025-03-31-end-of-paper-tax-payments-and-refund-checks-coming

                This week we look at:

                • Congress Passes Resolution to Nullify Final Regulations on DeFi Information Reporting in TD 10021
                • Interim Final Rule Limiting BOI Filing Requirements Released by Treasury Department
                • Substantiating Depreciation for Converted Property: A Look at Smith v. Commissioner
                • Executive Order Will Generally Bar the Use of Paper Checks to Make Payments to or Receive Refunds from Treasury, Including Tax Related Ones
                • Jones et al. v. Commissioner: A Deep Dive into the Tax Court’s Scrutiny of a Microcaptive Insurance Arrangement
                • Navigating Jurisdictional Hurdles in Tax Refund Claims: A Look at Hamilton v. United States
                • Ninth Circuit Affirms Willful Failure to Pay Trust Fund Taxes: A Case Study for CPAs
                  • 1 hr 23 min
                • Federal Tax Update: ERC Simplified Method for Income Tax Reporting

                  https://vimeo.com/1068623586?share=copy#t=0

                  https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/24/2025-03-24-erc-simplified-method-for-income-tax-reporting

                  This week we look at:

                  • TIGTA Report: IRS Refund Claim Processing for Deceased Taxpayers
                  • IRS Certification of Seriously Delinquent Tax Debt to the State Department
                  • Refund Claim Challenges: When IRS Guidance Fails
                  • Sixth Circuit: IRA Forfeiture to Government Not Taxable
                  • Loper Bright: Pharmacy Benefit Managers Denied DPAD Deduction
                  • IRS ERC Update: Simplified Income Tax Reporting for Wage Reduction
                    • 1 hr 7 min
                  • Federal Tax Update: IRS Guidance on When a Scam Generates a Theft Deduction

                    https://vimeo.com/1066386320?share=copy#t=0

                    https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/16/2025-03-17-irs-guidance-on-when-a-scam-generates-a-theft-deduction

                    This week we look at:

                    • Tax Court Finds Taxpayer Failed to Provide a Qualified Appraisal, No Charitable Deduction Allowed
                    • Estate Found Liable for $2 Million FBAR Penalty That Applied to the Decedent
                    • Taxpayers Filing Court Challenges to Attempt to Obtain Employee Retention Tax Credits
                    • Fourth Circuit Overturns Trial Court’s Grant of Summary Judgment to the Government, Finding True Issue of Fact Exists Regarding Whether Statute Remained Open
                    • IRS Memorandum Discusses When a Taxpayer Can Claim a Deduction as Victims of Various Scams Under Current Law
                      • 1 hr 30 min
                    • Federal Tax Update: Can We Mostly Ignore BOI Now

                      https://vimeo.com/1064099316?share=copy#t=0

                      https://www.currentfederaltaxdevelopments.com/podcasts/2025/3/9/2025-03-10-can-we-mostly-ignore-boi-now 

                      This week we look at:

                      • Treasury and the Corporate Transparency Act (BOI Reporting)
                      • Martino v. Commissioner: Alimony Deduction Case
                      • Estate of Kalikow v. Commissioner: Estate Tax & Settlement Payments
                      • Appeal of A. Markowski: California Source Income for Nonresidents
                      • CF Headquarters Corporation v. Commissioner: Taxability of Grants
                      • United States v. Gora: IRS Levy Enforcement

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                        1 hr 14 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…