FICPA Podcasts

https://vimeo.com/1197138274?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/31/2026-06-01-more-details-on-the-activation-of-trump-accounts

 

This week we look at:

• Procedural Timeliness & Automatic Extensions
• Spousal IRA Rollovers Through Estates and Trusts
• Collateral Estoppel and the "Innocent" Spouse
• Improper Corporate Deductions and Fraud
• Implementation of "Trump Accounts"
• 2027 Inflation Adjustments (HSA, HRA, DPCSA)

https://vimeo.com/1195148268?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/25/2026-05-25-irs-prepares-to-challenge-kwong-after-limited-aod-on-abdo

This week we look at:

• Equitable Relief for Erroneous Tax Refunds: An Analysis of the Fourth Circuit's Reversal in LaRosa v. Commissioner
• Final Regulations Modify Information Reporting for Section 751(a) Partnership Interest Exchanges
• The Impermeable Reach of Section 6672: Joint and Several Trust Fund Liability and the Demise of the Delegation Defense
• The Taxpayer Due Process Enhancement Act (H.R. 6506): A Crucial Legislative Response to Commissioner v. Zuch
• Demystifying Notice 2026-33: Comprehensive Guidance on Qualified Long-Term Care Distributions under the SECURE 2.0 Act
• IRS Action on Decision: Decoding the Service’s Limited Acquiescence on Mandatory COVID-19 Postponements and the Road Ahead in Kwong

https://vimeo.com/1192862941?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/17/2026-05-18-if-a-client-claims-charitable-contributions-you-must-understand-the-cwa-rules

This week we look at:

• Technical Analysis of the Proposed Regulations Establishing Excepted Fertility Benefits
• Analysis of the IRS Time-Limited Settlement Initiative for Conservation Easement Disputes
• Strict Compliance with Contemporaneous Written Acknowledgment Requirements in Charitable Land Contributions
• Transferee Tax Liability and the Consequences of Willful Blindness: An Analysis of Dillon Trust Company v. United States

https://vimeo.com/1190929350?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/10/2026-05-11-the-expensive-lost-whilte-receipt-and-certified-mailing

 

This week we look at:

• Syndicated Conservation Easements and the Valuation Conundrum: An Analysis of T.C. Memo. 2026-36
• Analysis of Garcia-Rojas v. Franchise Tax Board: The Limits of the Unitary Business Doctrine for Sole Proprietors
• An Analysis of the Reinstated Significant Issue Letter Ruling Program Under Revenue Procedure 2026-21
• The "Byers Rule" and the Administrative Procedure Act
• Jurisdictional Time Bars and the Timely Mailing Rule: An Analysis of Dunlap v. United States
• Temporary Import Surcharges and Executive Authority: A Review of the Court of International Trade's Ruling

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’re joined by Laurence Whittam, practice leader and advisor with Whitman Advisory. Whitman Advisory has helped CPA firms for more than 20 years, educating them on their options when seeking global talent.

“The words ‘outsourcing’ and ‘offshoring,' I think everyone’s burnt out by those, right? I want to make sure you’re using a good provider that has the right infrastructure in place … the right model that aligns with your vision.” Laurence Whittam | LinkedIn

 FICPA Members: Discover additional tools and resources in the FICPA Small Firm Suite.

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 Chris Cromer, Director of Operations with CPA.com, who provides expert insights, strategies and solutions your firm needs to deliver higher-level services and also is the operator of a top-level domain called .CPA.

"Instead of .COM we're .CPA, which is restricted to the CPA profession. You have to be a licensed CPA or CPA firm in order to register a .CPA domain."

FICPA Members: Discover additional tools and resources in the FICPA Small Firm Suite.

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.

https://vimeo.com/1188884054?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/5/3/2026-05-04-treasury-previews-upcoming-280e-medical-marijuana-guidance

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

https://vimeo.com/1186533175?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/4/25/2026-04-27-no-more-280e-for-state-legal-medical-cannabis-businesses

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

https://vimeo.com/1184588028?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/4/19/2026-04-20-final-regulations-issued-on-qualified-tip-income

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