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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 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
Monday Jan 12, 2026
Monday Jan 12, 2026
https://vimeo.com/1153172686?share=copy&fl=sv&fe=ci
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
Monday Jan 05, 2026
Monday Jan 05, 2026
https://vimeo.com/1151233104?share=copy&fl=sv&fe=ci
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))
Monday Jan 05, 2026
Monday Jan 05, 2026
https://vimeo.com/1149904280?share=copy&fl=sv&fe=ci
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
Monday Jan 05, 2026
Monday Jan 05, 2026
- Section 25F Advance Elections
- Unreported Income & The "Missing Witness"
- Constitutionality of Penalties Post-Jarkesy
- Section 280E & Offers-in-Compromise
- Substantiating Bad Debt & NOLs
Tuesday Dec 16, 2025
Tuesday Dec 16, 2025
https://vimeo.com/1146219248?share=copy&fl=sv&fe=ci
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
Monday Dec 08, 2025
Monday Dec 08, 2025
- 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