FICPA Podcasts

https://vimeo.com/1155580268?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/18/2026-01-19-fifth-circuit-reverses-tax-court-on-se-income-for-state-law-limited-partners

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

https://vimeo.com/1153172686?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/10/2026-01-12-irs-announces-opening-of-e-filing-season-for-individuals

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

https://vimeo.com/1151233104?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/1/3/2026-01-05-proposed-regulations-on-new-car-loan-interest-deduction

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))

https://vimeo.com/1149904280?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/28/2025-12-29-marijuana-rescheduling-restarts-after-long-pause

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

https://vimeo.com/1148156806?share=copy&fl=sv&fe=ci

 

https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/19/2025-12-22-initial-scholarship-granting-organization-guidance-issued 

 

This week we look at:

• Section 25F Advance Elections
• Unreported Income & The "Missing Witness"
• Constitutionality of Penalties Post-Jarkesy
• Section 280E & Offers-in-Compromise
• Substantiating Bad Debt & NOLs

https://vimeo.com/1146219248?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/13/2025-12-15-postmark-date-risk-due-to-usps-change

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

https://vimeo.com/1144175579?share=copy&fl=sv&fe=ci

 

https://www.currentfederaltaxdevelopments.com/podcasts/2025/12/7/2025-12-08-initial-details-released-on-trump-accounts 

 

This week we look at:

• 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

https://vimeo.com/1141663155?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/29/2025-12-01-irs-gives-first-discussion-of-upcoming-credit-for-donation-to-tuition-organizations

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

https://vimeo.com/1139800456?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/23/2025-11-24-tips-and-overtime-form-1040-reporting-reiief

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

 

https://vimeo.com/1137253138?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2025/11/15/2025-11-17-retirement-plan-and-ira-inflation-numbers

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