FICPA Podcasts

https://vimeo.com/1232633815?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/10/3/2026-10-05-trump-accounts-established-for-all-children

This week we look at:

• Informal claim and COVID-19 disaster relief save an untimely-looking IRA refund suit in Singh.
• IRS recasts “Section 351 conversion” ETF transactions as taxable exchanges in Rev. Rul. 2026-20.
• Proposed regs implement a four-year installment election for farmland sales to young farmers.
• A corporate Offer-in-Compromise caps an officer's Trust Fund Recovery Penalty liability in Amodio.
• Treasury completes automatic enrollment in Trump Accounts under new Section 530A regulations.
• Sevillo Fine Foods: three independent grounds doom an ERC claim based on port congestion delays.
• Tax Court holds Form 872-T cannot terminate a fixed-date Form 872 extension in Fine v. Commissioner
• New IRS notice extends tax deadlines to September 2027 for Israel conflict-affected taxpayers
• Congress sends the National Taxpayer Advocate independent legal counsel in H.R. 997.
• New regulations build the infrastructure for the $1,700 Section 25F scholarship tax credit.

AI or offshoring? According to Anshul Agrawal, firms shouldn't have to choose.

In the latest episode of The Practitioner's Edge, the founder of June15 Consulting joins host Dan Henn to explore how small and midsized accounting firms can use global talent to increase capacity, improve profitability, and position themselves for growth.

They tackle the questions firm leaders are asking: What will clients think? How do you protect sensitive data? Can small firms really make offshoring work? And with AI advancing so quickly, does global talent still make sense?

Discover why the answer may be combining the power of people and technology.

https://vimeo.com/1230540060?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/9/26/2026-09-28-estate-closing-letter-fee-increase-finalized

This week we look at:

• Tax Court Applies Equitable Tolling to BBA Partnership Petition Deadlines -- Kings Road Property
• District Court Voids VIBIR's Net Investment Income Tax Assessment -- Perkins
• IRS Notice 2026-55 Seeks Comments on Opportunity Zone Rules for Housing Developers
• Hurricane Michael Casualty and Charitable Deductions Fail for Lack of Substantiation -- Williams
• Treasury Raises the Estate Tax Closing Letter User Fee to $76 -- TD 10055
• Tax Court Finds Proper Mailing Despite a Defective Form 3877 -- Lindsey
• Unsubstantiated Insider Loan Triggers 225-Percent Excise Tax Exposure -- Jagannath

https://vimeo.com/1228387514?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/9/19/2026-09-21-tax-break-for-preschool-teachers-in-the-russia-sanctions-bill

This week we look at:

• Tax Court Warns of AI Drafting Pitfalls in a CDP Lien Withdrawal Case -- Moore
• Altering the Perjury Jurat Dooms a Refund Suit -- Johnson v. IRS
• IRS Extends the Involuntary Conversion Period for Drought-Hit Livestock Sales
• H.R. 9500 Would Restore and Expand Personal Casualty and Theft Loss Relief
• Second Circuit Rejects Form Over Function for SECA Tax -- Soroban Capital Partners
• H.R. 5334 Expands the Educator Expense Deduction to Early Childhood Teachers

https://vimeo.com/1226222016?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/9/12/2026-09-14-the-picasso-and-the-income

This week we look at:

• Final Regulations Restore the Car Loan Interest Deduction Under T.D. 10054
• Fourth Circuit Affirms $2.9M Willful FBAR Penalty -- United States v. Rund
• Tax Court Clarifies BBA Extension Mechanics -- Katanga Properties
• Treasury Proposes Sweeping QOF Certification and Reporting Regulations
• Proposed Regs Allocate Foreign Source Deductions Under Sections 250 and 904
• Unrestricted $16.5M Art Deal Funds Are Taxable Income -- Tunkl v. Commissioner

https://vimeo.com/1224707050?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/9/7/2026-09-07-irs-bit-by-not-mailing-via-certified-mail

This week we look at:

• Federal Circuit Bars Treaty FTCs Against the NIIT -- Bruyea and Christensen
• Financial Disability Tolling and Third-Party Authorization -- Goldman v. United States
• OIC Public-Policy Rejections Upheld -- Filipowski v. Commissioner
• Substantiation and Alter-Ego Doctrine -- Hank Risan v. Commissioner
• Codifying Racial Nondiscrimination for Private Schools -- Proposed Section 1.501(c)(3)-2
• IRS's Certified-Mailing Burden of Proof -- Wales v. Commissioner
• Automatic Accounting Method Changes for R&E and Construction -- Rev. Proc. 2026-32

The FICPA's "The Practitioner's Edge" delivers practical insights for CPAs and professionals in small firms. Each episode explores strategies, trends, and real-world solutions to help you run a stronger practice, serve clients better, and stay ahead in a changing profession.

 

This month, we're joined by Georgia Smith, lead product manager with Wolters Kluwer, to explore how small accounting firms can harness technology and AI to work more efficiently, reduce risk, and uncover new opportunities for growth. Smith discusses tools such as CCH AnswerConnect's Document Analysis and CCH Axcess Advisor, sharing real-world examples of how firms are reducing time spent on manual work, identifying advisory opportunities across their client base, and creating capacity without adding staff. She also addresses one of the biggest questions surrounding AI adoption: how firms can embrace new technology while maintaining security, accuracy, and the human expertise clients depend on.

 

"Technology is not your enemy. You should leverage technology to help automate your repetitive tasks." Georgia Smith | Wolters Kluwer

https://vimeo.com/1222482515?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/31/2026-08-31-when-is-a-partnership-return-not-a-return

This week we look at: 

• Zero-Return Form 1065 Filings and the Beard Test (IRS CCA 202634014) 
• Full Payment Rule & Presumption of Correctness -- Pellegrino v. United States 
• Pro Rata Share Determinations Under OBBBA -- Proposed Regulations (REG-115646-25) 
• Treaty Exclusivity for Pooled Investments -- South Saskatchewan Community Foundation v. U.S.

https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/23/2026-08-24-proposed-regulations-week

This week we look at:

• Form 1041-A Relief for Passthrough Charitable Deductions (REG-109082-25)
• Vested Development Rights & Easement Valuation — Malibu Valley Land v. Commissioner
• First Circuit Bars Equitable Tolling of Section 6213(a) — Kyick Holdings v. Commissioner
• PRWORA Immigration Restrictions on Refundable Credits (REG-119882-25)
• Single-Employer DB Pension Funding Proposed Regulations (REG-107855-25)
• Excluded Property Sales Income Under Section 250 (REG-117130-25)
• Section 163(j) Business Interest Limitation Update — Fact Sheet FS-2026-14
• Doug LaMalfa Federal Disaster Tax Relief Certainty Act (H.R. 5366)
• IRS Ends Uniform Easement Settlement Initiative, Creates Office of Conservation Easements
• Trump Account Eligible Investment Rules — Proposed Regulations (RIN 1545-BS14)

https://vimeo.com/1218686012?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/16/2026-08-17-maybe-state-law-limited-partner-isnt-the-test-for-1402a13

This week we look at:

• Unpacking the Saver’s Match: Technical Guidance and Operational Frameworks Under Notice 2026-48
• Harmonizing Section 3406 Backup Withholding with Section 6050W De Minimis Reporting Thresholds
• The High Bar for Equitable Tolling in Tax Practice: The Eighth Circuit’s Final Ruling in Boechler, P.C.
• Employer Contributions to Trump Accounts and Nondiscrimination Rules under REG-101355-26
• The Perpetual Burden of Carryover Substantiation: AMT Credits and Recordkeeping in Beacom v. Commissioner
• Equitable Tolling of Tax Court Filing Deadlines: Maniktala v. Commissioner (8th Cir.)
• Standardizing Retirement Plan Rollovers and Trustee-to-Trustee Transfers under SECURE 2.0: Notice 2026-49
• Unmasking the $70 Million Dubai Fraud: Section 165 Theft Loss Deductions in Deutsch v. Commissioner
• Treasury Proposes Substantive Section 987 Relief for Controlled Foreign Corporations (REG-103844-26)
• Rehearing Reversal: The Fifth Circuit’s Management Test for the Limited Partner Exception (K Alain, L.L.L.P.)
• The Crucial Role of Highest and Best Use in Conservation Easement Valuations: Evans v. Commissioner