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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 professional standards, promote the value of our members & advocate on behalf of the CPA Profession.
Episodes
Monday Mar 23, 2026
Monday Mar 23, 2026
- Corporate Capacity and State Law Revivor
- Digital Asset Identification Relief
- Interest and Bonus Depreciation Relief
- ERC Disallowances and Legal Standing
- Substantiation Rules for Emergency Vehicles
- Partnership Audits and Due Process
- Social Security Repayments
Monday Mar 16, 2026
Monday Mar 16, 2026
https://vimeo.com/1173804604?share=copy&fl=sv&fe=ci
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
Monday Mar 09, 2026
Monday Mar 09, 2026
https://vimeo.com/1171579382?share=copy&fl=sv&fe=ci
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)
Monday Mar 02, 2026
Monday Mar 02, 2026
https://vimeo.com/1169322775?share=copy&fl=sv&fe=ci
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
Monday Feb 23, 2026
Monday Feb 23, 2026
https://vimeo.com/1167203922?share=copy&fl=sv&fe=ci
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
Tuesday Feb 17, 2026
Tuesday Feb 17, 2026
https://vimeo.com/1165157007?share=copy&fl=sv&fe=ci
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
Monday Feb 09, 2026
Monday Feb 09, 2026
https://vimeo.com/1162894396?share=copy&fl=sv&fe=ci
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
Monday Feb 02, 2026
Monday Feb 02, 2026
https://vimeo.com/1160595668?share=copy&fl=sv&fe=ci
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
Monday Jan 26, 2026
Monday Jan 26, 2026
https://vimeo.com/1157943418?share=copy&fl=sv&fe=ci
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)
Tuesday Jan 20, 2026
Tuesday Jan 20, 2026
https://vimeo.com/1155580268?share=copy&fl=sv&fe=ci
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