FICPA Podcasts

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

Federal Tax Update: Proposed Regulations on New Car Loan Interest Deduction

https://vimeo.com/1151233104?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/3/2026-01-05-proposed-regulations-on-new-car-loan-interest-deduction

This week we look at:

• Standard Mileage Rates & Notice 2026-10
• 2026 Procedural Updates - Annual Revenue Procedures
• Qualified Passenger Vehicle Loan Interest (QPVLI) Proposed Regulations
• Estate of Spenlinhauer v. Commissioner Late Filing and More
• Bargain Sale of For-Profit colleges to a Non-Profit (501(c)(3))

Federal Tax Update: Marijuana Rescheduling Restarts After Long Pause

https://vimeo.com/1149904280?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/28/2025-12-29-marijuana-rescheduling-restarts-after-long-pause

This week we look at:

• Executive Action on Marijuana Scheduling and IRC § 280E
• State Paid Family and Medical Leave (PFML) Programs
• Estimated Tax Relief for Qualified Farmland Sales
• IRC § 163(j) Interest Limitation Updates
• Premium Tax Credit (PTC) Revisions

Federal Tax Update: Initial Scholarship Granting Organization Guidance Issued

https://vimeo.com/1148156806?share=copy&fl=sv&fe=ci

 

https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/19/2025-12-22-initial-scholarship-granting-organization-guidance-issued 

 

This week we look at:

• Section 25F Advance Elections
• Unreported Income & The "Missing Witness"
• Constitutionality of Penalties Post-Jarkesy
• Section 280E & Offers-in-Compromise
• Substantiating Bad Debt & NOLs

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

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

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

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

 

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

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