FICPA Podcasts

Federal Tax Update: Trump Account Proposed Regulations

https://vimeo.com/1173804604?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/15/2026-03-16-trump-account-proposed-regulations

This week we look at:

• Proposed Regulations for IRC Section 530A "Trump Accounts"
• IRC Section 6434 Trump Account Pilot Program
• Micro-Captive Scrutiny Formalized
• BBA Audits: Notice Defects and the Statute of Limitations

Federal Tax Update: Sir You Are About to Lose Your Passport

https://vimeo.com/1171579382?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/8/2026-03-09-sir-you-are-about-to-lose-your-passport

This week we look at:

• Fiduciary and Beneficiary Liability for Unpaid Estate Taxes
• Retroactive Entity Classification and Partnership Basis
• 2026 Passenger Auto Depreciation Limits
• Passport Certification & Victimization Defenses
• Passport Revocation in Collection Suits
• Waiver of Foreign Earned Income Exclusion Time Rules
• New Digital Asset Reporting Landscape (Form 1099-DA)

Federal Tax Update: Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties

https://vimeo.com/1169322775?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/1/2026-03-02-another-circuit-find-irs-has-assessment-authority-for-section-6038b-penalties

This week we look at:

• Required Minimum Distribution Regulations Delay
• CDP Proceedings and Underlying Liabilities
• Section 743(b) Adjustments and Economic Substance
• Assessability of Section 6038(b) Penalties

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

 

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

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

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

 

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)

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

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