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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 Dec 01, 2025
Monday Dec 01, 2025
https://vimeo.com/1141663155?share=copy&fl=sv&fe=ci
This week we look at:
- Whistleblower Awards and Substantial Contribution
- Corporate Stock Repurchase Excise Tax
- Judicial Review of Willful FBAR Penalties
- Revisiting the Profit Motive Standard
- Judicial Precedent on Erroneous Refund Recovery
- OBBBA Guidance on SFCs and Section 987 Elections
- The OBBBA Scholarship Tax Credit
- Conservation Easements and Gross Valuation Misstatements
Monday Nov 24, 2025
Monday Nov 24, 2025
https://vimeo.com/1139800456?share=copy&fl=sv&fe=ci
This week we look at:
- Innocent Spouse Relief Determination Standards
- Adjustments to Medicare Parts A, B, and D
- Equitable Distribution vs. Alimony (Pre-TCJA)
- Implementation of the Section 139L Interest Exclusion
- OBBBA Deductions for Tips and Overtime Compensation for 2025 returns
Monday Nov 17, 2025
Monday Nov 17, 2025
https://vimeo.com/1137253138?share=copy&fl=sv&fe=ci
This week we look at:
- Annual Adjustments to Retirement Plan Limitations
- Ensuring Investment Trust Status for Digital Asset Staking Entities
- Examining Penalties in Microcaptive Transactions
- Ownership Requirements for Non-Business Theft Losses
- Defining the Scope of I.R.C. § 172(b)(3) Carryback Waivers
Wednesday Nov 12, 2025
Wednesday Nov 12, 2025
https://vimeo.com/1132811934?share=copy&fl=sv&fe=ci
This week we look at:
- Private Inurement and Operational Failure
- Prevailing Party Status Under § 7430
- The Federal Priority Statute and Corporate Officer Liability
- Termination of the Automatic Stay in Bankruptcy
- Injunction Violations and Civil Contempt for Tax Preparer
- A Refined Approach to Math Error Notices
- Application of Unstated Interest Rules to Corporate Mergers
Monday Nov 10, 2025
Monday Nov 10, 2025
https://vimeo.com/1135126659?share=copy&fl=sv&fe=ci
This week we look at:
- Conservation Easement Valuation and Highest and Best Use
- Trust Fund Recovery Penalty (TFRP) Application
- California Residency and Taxpayer Burden of Proof
- OBBBA Information Reporting Transition Relief
- SCOTUS Oral Argument on IEEPA Tariffs
- Conservation Easement Timing and Penalties
- Digital Asset Broker Reporting FAQ Guidance
Monday Oct 27, 2025
Monday Oct 27, 2025
https://vimeo.com/1130739077?share=copy&fl=sv&fe=ci
This week we look at:
- Reevaluating the DC-QIE Exception (FIRPTA)
- Technical Revisions to Revenue Procedure 2025-32
- Transitional Reporting for Qualified Passenger Vehicle Loan Interest (QPVLI)
- Jurisdictional Clarity for TEFRA Readjustment Petitions
- S Corporation Income Attribution and Substantiation Failures
- IRS Operations During a Lapse in Appropriations
- Employee Retention Credit Compliance (OBBBA)
- Form 1099-K Information Reporting Updates
Monday Oct 20, 2025
Monday Oct 20, 2025
https://vimeo.com/1128633740?share=copy&fl=sv&fe=ci
This week we look at:
- Employee Retention Credit Refunds in Bankruptcy
- Lawsuit Settlement Enforcement and Tax Disclosure Obligations
- Operational Test Failure: Commercial Activities and Private Benefit
- IRS E-File Suspension Authority
- Taxation of International Investment Losses
- Collection Due Process Analysis
Monday Oct 13, 2025
Monday Oct 13, 2025
https://vimeo.com/1126337362?share=copy
This week we look at:
- Updated SIFL Rates for Noncommercial Employer-Provided Flights
- Supervisory Approval, Reasoned Decision Making, and the Limits of APA Review in Tax Court
- Tax Exemption Denial for a Gated Community HOA by the Tax Court
- Cancellation-of-Indebtedness Income Timing and the Variance Doctrine
- IRS Contingency Planning: Operational Impact on Tax Practice and Filing Season Preparedness
- 2026 Inflation Adjustments for Tax Professionals
- Accounting Method Failures and Income Reconstruction
- The Concrete Injury Requirement in ERTC Consultant Litigation
Tuesday Oct 07, 2025
Tuesday Oct 07, 2025
https://vimeo.com/1124467788?share=copy#t=0
This week we look at
- IRS Updates PTIN User Fee
- Withdrawal of Corporate Reorganization Proposed Regulations
- IRS FY2026 Shutdown Contingency Plan
- Guidance on Rural Qualified Opportunity Zones
- New Interim Guidance on the Corporate AMT
- Tax Relief Extension for Terroristic Action in Israel
- Final Regulations on Interest Capitalization for Improvements
- Eighth Circuit Reverses Tax Court in 3M on Blocked Income
- District Court Finds § 501(c)(4) Standards Unconstitutionally Vague
- Two Tax Court Opinions in Green (Hobby Lobby)
Monday Sep 29, 2025
Monday Sep 29, 2025
https://vimeo.com/1122471502?share=copy#t=0
This week we look at:
- Hobby Loss Rules: Young v. Commissioner, T.C. Memo. 2025-95
- Drought-Forced Livestock Sales: IRS Notice 2025-52
- Per Diem Rates: IRS Notice 2025-54
- End of Paper Refunds: IR-2025-94 / E.O. 14247
- Syndicated Conservation Easements: Jackson Stone South, LLC v. Commissioner, T.C. Memo. 2025-96
- Constructive Receipt & § 4958: Fumo v. Commissioner, T.C. Memo. 2025-97
- Whistleblower Awards: In re: Sealed Case, CA DC, Case No. 24-1001
- Employee vs. Independent Contractor: Gil v. United States, USDC ED PA