FICPA Podcasts

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

https://vimeo.com/1175981662?share=copy&fl=sv&fe=ci

 

https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/22/2026-03-23-claim-of-right-and-the-correct-tax-year

 

This week we look at:

• 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

https://vimeo.com/1173804604?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/15/2026-03-16-trump-account-proposed-regulations

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

https://vimeo.com/1171579382?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/8/2026-03-09-sir-you-are-about-to-lose-your-passport

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)

https://vimeo.com/1169322775?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/3/1/2026-03-02-another-circuit-find-irs-has-assessment-authority-for-section-6038b-penalties

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

https://vimeo.com/1167203922?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/22/2026-02-23-supreme-court-strikes-down-tariffs 

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

 

https://vimeo.com/1165157007?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/15/2026-02-16-hallucinations-enter-the-tax-court

 

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

https://vimeo.com/1162894396?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/2/8/2026-02-09-another-former-spouse-ends-up-with-a-jackpot-when-her-ex-spouse-dies-due-to-erisa

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

https://vimeo.com/1160595668?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/31/2026-02-02-paper-refund-checks-notices-and-patience-now 

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

 

https://vimeo.com/1157943418?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/25/2026-01-26-court-allows-erc-claim-to-go-forward-but-throws-out-apa-challenge 

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)