2026-09-21 Tax Break for Preschool Teachers in the Russia Sanctions Bill
This week we look at: Tax Court Warns of AI Drafting Pitfalls in a CDP Lien Withdrawal Case -- Moore Altering the Perjury Jurat Dooms a Refu...
Radio and PodcastLive Radio & PodcastsBusiness
Federal Tax Update Podcast
Federal Tax Update Podcast Series
Episodes
20 of 122 episodes2026-09-14 The Picasso and the Income
This week we look at: Final Regulations Restore the Car Loan Interest Deduction Under T.D. 10054 Fourth Circuit Affirms $2.9M Willful FBAR P...
2026-09-07 IRS Bit By Not Mailing Via Certified Mail
This week we look at: Federal Circuit Bars Treaty FTCs Against the NIIT -- Bruyea and Christensen Financial Disability Tolling and Third-Par...
2026-08-31 When is Partnership Return Not a Return
This week we look at: Zero-Return Form 1065 Filings and the Beard Test (IRS CCA 202634014) Full Payment Rule & Presumption of Correctness --...
2026-08-24 Proposed Regulations Week
This week we look at: Form 1041-A Relief for Passthrough Charitable Deductions (REG-109082-25) Vested Development Rights & Easement Valuatio...
2026-08-17 Maybe State Law Limited Partner Isn't the Test for 1402a13
This week we look at: Unpacking the Saver's Match: Technical Guidance and Operational Frameworks Under Notice 2026-48 Harmonizing Section 34...
2026-08-10 IRS Guidance on Qualifed Overtime for 2026-2028
This week we look at: Transitioning Foreign Tax Allocations and Implementing the Ten Percent Credit Disallowance Under Section 960(d)(4) Tru...
2026-08-03 On Again Off Again On Again PLR
This week we look at: IRS Reinstates Tax Deferral on Variable Annuity Term Certain Options: Reconsideration and Reversal in PLR 202630002 Un...
2026-07-27 AICPA New Interpretation on Indepdendence and Tax Engagements
This week we look at: Valuation of Remainder Interest Gifts Upon Trust Termination: State Law and Net Gift Adjustments in Lewis v. Commissio...
2026-07-20 IRS Expands Business Tax Accounts
This week we look at: Partnership Recourse Rules: Conditional DROs will not establish EROL under § 1.752-2. Mileage Rate Adjustment: Busines...
2026-07-13 A Week of Final Regulations
This week we look at: Transitioning from First Time Abate (FTA) to Automatic Exemption from Penalty (AEP) Strict Enforcement of Tax Refund S...
2026-07-06 ERC Cases Galore Week
This week we look at: Section 7508A(d) and Interest on Pre-COVID-19 Disaster Tax Deficiencies The Soroban Capital Partners SECA Tax Controve...
2026-06-29 OPR Releases Guidance on use of Generative AI
This week we look at: Nominal S Corporation Ownership and the Abuse Exception Recapping the ERC via Section 7405 Civil Actions Constructive...
2026-06-22 Qualified Opportunity Zone Interim Guidance for OBBBA
This week we look at: Relief from Ineffective S Corporation and QSub Elections Procedural and Jurisdictional Limits in Challenging IRS Guida...
2026-06-15 Trusts and the New Section 68
This week we look at: Application of New Section 68 to Trusts and Estates Assessing the Risks of Hindsight in Late § 475(f)(1) Elections The...
2026-06-08 An Inconsistent Tale of Two ERC Court Rulings
This week we look at: Proposed Increase to Estate Tax Closing Letter User Fee Divergent Causation Standards for ERC Eligibility Valuation Ex...
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...
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 Fin...
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-Limit...
2026-05-11 The Expensive Lost White 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-Ro...