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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 Sep 25, 2023
Federal Tax Update: FinCEN Issues Guide for Small Business CTA BOI Reporting
Monday Sep 25, 2023
Monday Sep 25, 2023
https://vimeo.com/867545216?share=copy
This week we look at:
- FinCEN provides guide to small businesses for beneficial ownership reporting under the Corporate Transparency Act
- Taxpayer cannot rely on the mailbox rule to prove timely mailing/filing of tax return, as §7502 is the sole way of proving timely postmark and get presumption of delivery
- Impact of receipt of a CP2100/2100A notice on backup withholding
Version: 20241125