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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
Thursday May 07, 2026
Thursday May 07, 2026
Join the FICPA and longtime FICPA member Dan Henn each month as we host dynamic interview-style sessions designed to spark meaningful industry conversations. "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 are joined by Frank Tumminello, CEO and Co-Founder of FileForms, who aims to help FICPA members in stopping the manual tracking of entity compliance.
FICPA Members: Discover additional tools and resources in the FICPA Small Firm Suite at Small Firm Suite - Florida Institute of CPAs.
Monday May 04, 2026
Monday May 04, 2026
https://vimeo.com/1188884054?share=copy&fl=sv&fe=ci
This week we look at:
- Reasonable Cause Relief Under the Small-Corporation Provision for Form 5472 Penalties
- Extending the Statute of Limitations for Disallowed ERC Claims
- Legislative Update: House Passes Comprehensive Tax Administration and Relief Bills
- Anticipated IRS Guidance Following the Rescheduling of Medical Marijuana
- Analysis of the New Dyed Fuel Excise Tax Refund Regulations Under Section 6435
- Executive Order on Retirement Savings and Its Interaction with IRC Section 6433
Wednesday Apr 29, 2026
Wednesday Apr 29, 2026
https://vimeo.com/1186533175?share=copy&fl=sv&fe=ci
This week we look at:
- Tax Implications of the Rescheduling of State-Licensed Medical Marijuana
- Disallowance of COVID-19 Leave Credits: A Review of Substantiation and Trade or Business Requirements
- Substantiation, Entity Indebtedness, and Business Expense Deductibility: An Analysis of the Simmons Case
- The Tenth Circuit Codifies the Reach of the Economic Substance Doctrine Over Mechanical Statutory Compliance
- Treatment of Loyalty Rewards Program Funds and the Claim of Right Doctrine
- Valuation and Penalty Controversies in Estate Tax Examinations
Monday Apr 20, 2026
Monday Apr 20, 2026
https://vimeo.com/1184588028?share=copy&fl=sv&fe=ci
This week we look at:
- A Technical Analysis of the Final Section 224 Regulations on the Qualified Tip Deduction
- Analysis of Proposed Regulations on Information Reporting Thresholds and Wagering Losses (REG-113229-25)
- U.S. District Court Splits Its Ruling on Micro-Captive Disclosure Mandates
- IRS Reduces Enrolled Agent Special Enrollment Examination User Fees: An Analysis of the Interim Final and Proposed Regulations
- Taxation of Terminated Life Insurance Policies: An Analysis of Constructive Receipt and Investment Interest
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