최고 Federal Tax 팟캐스트 (2025)

1
2025-03-17 IRS Guidance on When a Scam Generates a Theft Deduction

4d ago

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This week we look at: Tax Court Finds Taxpayer Failed to Provide a Qualified Appraisal, No Charitable Deduction Allowed Estate Found Liable for $2 Million FBAR Penalty That Applied to the Decedent Taxpayers Filing Court Challenges to Attempt to Obtain Employee Retention Tax Credits Fourth Circuit Overturns Trial Court’s Grant of Summary Judgment to…

1
2025-03-17 IRS Guidance on When a Scam Generates a Theft Deduction 1:29:51

4d ago1:29:51

1:29:51

This week we look at: Tax Court Finds Taxpayer Failed to Provide a Qualified Appraisal, No Charitable Deduction Allowed Estate Found Liable for $2 Million FBAR Penalty That Applied to the Decedent Taxpayers Filing Court Challenges to Attempt to Obtain Employee Retention Tax Credits Fourth Circuit Overturns Trial Court’s Grant of Summary Judgment to…

1
BOI Relief, Tax Reform, and IRS Restructuring 53:09

9d ago53:09

53:09

Sponsors Padgett - Contact Padgett or Email Jeff Phillips Roger and Annie provide critical updates on the Treasury Department's decision to halt Corporate Transparency Act penalties and enforcement requirements, bringing relief to tax practitioners and their clients. They break down the six-step reconciliation process for tax reform, offering clari…

1
2025-03-10 Can We Mostly Ignore BOI Now?

11d ago

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This week we look at: Treasury and the Corporate Transparency Act (BOI Reporting) Martino v. Commissioner: Alimony Deduction Case Estate of Kalikow v. Commissioner: Estate Tax & Settlement Payments Appeal of A. Markowski: California Source Income for Nonresidents CF Headquarters Corporation v. Commissioner: Taxability of Grants United States v. Gor…

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2025-03-10 Can We Mostly Ignore BOI Now? 1:13:05

11d ago1:13:05

1:13:05

This week we look at: Treasury and the Corporate Transparency Act (BOI Reporting) Martino v. Commissioner: Alimony Deduction Case Estate of Kalikow v. Commissioner: Estate Tax & Settlement Payments Appeal of A. Markowski: California Source Income for Nonresidents CF Headquarters Corporation v. Commissioner: Taxability of Grants United States v. Gor…

1
2025-03-03 FinCEN Announces BOI Relief and Future Actions

19d ago

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This week we look at: FinCEN Announcement on BOI Reporting Penalties Tax Court Case: Alan Hamel and Estate of Suzanne Hamel v. Commissioner IRS “Dirty Dozen” Tax Scams for 2025 IRS Adds Tax Documents to Online Accounts Ways and Means Committee Passes Disaster Relief Bills House and Senate Budget Resolutions An audio only version of this week’s broa…

1
2025-03-03 FinCEN Announces BOI Relief and Future Actions 1:15:28

19d ago1:15:28

1:15:28

This week we look at: FinCEN Announcement on BOI Reporting Penalties Tax Court Case: Alan Hamel and Estate of Suzanne Hamel v. Commissioner IRS “Dirty Dozen” Tax Scams for 2025 IRS Adds Tax Documents to Online Accounts Ways and Means Committee Passes Disaster Relief Bills House and Senate Budget Resolutions…

1
IRS Upheaval: Staff Cuts, BOI Updates, and Filing Season Insights 55:53

24d ago55:53

55:53

Sponsors Padgett - Contact Padgett or Email Jeff Phillips Roger and Annie explore major changes affecting tax professionals in early 2024, including significant staffing changes at the IRS and ongoing uncertainty around Beneficial Ownership Information (BOI) reporting requirements. They break down the new 1099-K reporting thresholds and explain how…

1
2025-02-24 BOI Developments Week

26d ago

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This week we look at: Second Circuit Rules on Section 179D Deductions and Accounting Method Change IRS Guidance on ACA Notice Posting Court Case on CPA Negligence and Trust Return Penalties BOI Reporting Requirement Updates An audio only version of this week’s broadcast can be downloaded below: The articles and citations for this week’s broadcast c…

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2025-02-24 BOI Developments Week 59:19

26d ago59:19

59:19

This week we look at: Second Circuit Rules on Section 179D Deductions and Accounting Method Change IRS Guidance on ACA Notice Posting Court Case on CPA Negligence and Trust Return Penalties BOI Reporting Requirement Updates

1
2025-02-17 A Week of Lost Losses

1M ago

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This week we look at: Deductibility of Losses: Weston v. Commissioner Conservation Easements: Green Valley Investors LLC Automobile Depreciation and Lease Inclusion S Corporation Inadvertent Termination Relief Corporate Transparency Act (CTA) - Government Briefs House Ways & Means Committee Tax Bills An audio only version of this week’s broadcast c…

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2025-02-17 A Week of Lost Losses 1:10:52

1M ago1:10:52

1:10:52

This week we look at: Deductibility of Losses: Weston v. Commissioner Conservation Easements: Green Valley Investors LLC Automobile Depreciation and Lease Inclusion S Corporation Inadvertent Termination Relief Corporate Transparency Act (CTA) - Government Briefs House Ways & Means Committee Tax Bills…

1
IRS Funding, Tax Gaps, and Modern Tech 56:25

1M ago56:25

56:25

Former IRSAC Chair Annette Nellen joins Roger and Annie to discuss critical challenges facing the IRS and tax administration. The conversation explores the growing tax gap, the importance of consistent IRS funding, and efforts to modernize taxpayer services through online accounts and digital solutions. The discussion also delves into proposals for…

1
2025-02-10 New Administration Pushes Foward with the CTA

1M ago

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This week we look at: IRS issues letter ruling on IRA left to trust A taxpayer mistakenly believes the IRS had conceded that his income was not subject to self-employment tax, but it hadn’t The Tax Court denies a taxpayer’s deductions and claimed partnership losses due to incredibly disorganized and inadequate records Taxpayer runs afoul of the “pa…

1
2025-02-10 New Administration Pushes Foward with the CTA 1:14:55

1M ago1:14:55

1:14:55

This week we look at: IRS issues letter ruling on IRA left to trust A taxpayer mistakenly believes the IRS had conceded that his income was not subject to self-employment tax, but it hadn’t The Tax Court denies a taxpayer’s deductions and claimed partnership losses due to incredibly disorganized and inadequate records Taxpayer runs afoul of the “pa…

1
2025-02-03 A Week of Tax Court Rulings

2M ago

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This week we look at: Tax Court Finds Property Donated to Charity Had a Value Less than One-Third of What Taxpayers Claimed on Return IRS Finds Most Expenses Related to Taxpayers’ In Vitro Fertilization and Surrogacy Will Not Be Deductible Medical Expenses Under IRC §213 Taxpayer Denied Innocent Spouse Relief in Tax Court Bench Opinion Tax Court Fi…

1
2025-02-03 A Week of Tax Court Rulings 1:17:04

2M ago1:17:04

1:17:04

This week we look at: Tax Court Finds Property Donated to Charity Had a Value Less than One-Third of What Taxpayers Claimed on Return IRS Finds Most Expenses Related to Taxpayers’ In Vitro Fertilization and Surrogacy Will Not Be Deductible Medical Expenses Under IRC §213 Taxpayer Denied Innocent Spouse Relief in Tax Court Bench Opinion Tax Court Fi…

1
Tax Season Kickoff 55:59

2M ago55:59

55:59

Roger and Annie dive into the complex political dynamics shaping potential tax reform in 2025, breaking down the strategic implications of pursuing one comprehensive bill versus two separate pieces of legislation. They provide critical updates on the ever-changing BOI regulations, including recent court injunctions and what practitioners should do …

1
2025-01-27 BOI Sees Supreme Court Action But There a Catch

2M ago

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This week we look at: Funds Taken By Sheriff Were a Valid Loan and Not Income from Embezzlement Tax Court Allows a Reduced Deduction for a Conservation Easement CCA Discusses Issues with Activities of a Private Foundation with Regard to Self-Dealing, Attempted Correction and Jeopardizing Investments IRS Email Discusses Agency’s (Lack of) Obligation…

1
2025-01-27 BOI Sees Supreme Court Action But There a Catch 1:13:25

2M ago1:13:25

1:13:25

This week we look at: Funds Taken By Sheriff Were a Valid Loan and Not Income from Embezzlement Tax Court Allows a Reduced Deduction for a Conservation Easement CCA Discusses Issues with Activities of a Private Foundation with Regard to Self-Dealing, Attempted Correction and Jeopardizing Investments IRS Email Discusses Agency’s (Lack of) Obligation…

1
2025-01-20 SECURE 2.0 Act Proposed Guidance

2M ago

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This week we look at: IRS updates residential energy credit Fact Sheet, adds details about the PIN requirements that take effect for 2025 property Proposed regulations on catch-up contributions added by the SECURE 2.0 Act Proposed regulations on the automatic enrollment provisions of IRC §414A US Supreme Court agrees to review a Third Circuit rulin…

1
2025-01-20 SECURE 2.0 Act Proposed Guidance 1:02:42

2M ago1:02:42

1:02:42

This week we look at: IRS updates residential energy credit Fact Sheet, adds details about the PIN requirements that take effect for 2025 property Proposed regulations on catch-up contributions added by the SECURE 2.0 Act Proposed regulations on the automatic enrollment provisions of IRC §414A US Supreme Court agrees to review a Third Circuit rulin…

1
Crypto for Tax Pros 1:08:39

2M ago1:08:39

1:08:39

Crypto tax expert Amir Marmar of JFDI Accountants breaks down the complexities of cryptocurrency taxation and shares guidance on when tax professionals should handle crypto cases themselves versus partnering with specialists. He explains key concepts like wallet-level reporting requirements coming in 2025, the challenges of DeFi and staking transac…

1
2025-01-13 Tax Filing and Payment Relief for California Wildfires and More

2M ago

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This week we look at: IRS Grants Tax Relief to California Wildfire Victims National Taxpayer Advocate’s Report to Congress and Legislative Recommendations Released Third US District Court Issues BOI Reporting Injunction Tax Court Finds a Building Was Not a Certified Historic Structure as Defined by §170(h) Taxpayer Denied Refund as Court Found the …

1
2025-01-13 Tax Filing and Payment Relief for California Wildfires and More 1:21:15

2M ago1:21:15

1:21:15

This week we look at: IRS Grants Tax Relief to California Wildfire Victims National Taxpayer Advocate’s Report to Congress and Legislative Recommendations Released Third US District Court Issues BOI Reporting Injunction Tax Court Finds a Building Was Not a Certified Historic Structure as Defined by §170(h) Taxpayer Denied Refund as Court Found the …

1
2025-01-06 Digital Assets, BOI, Conservation Easements and Embezzlement

2M ago

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This week we look at: IRS gives relief for specific identification of digital asset basis for certain taxpayers for 2025 only Department of Justice asks the U.S. Supreme Court to Stay the Latest Corporate Transparency Act Injunction IRS no longer to dispute requirement to comply with APA to add listed transactions after the enactment AJCA in 2024 T…

1
2025-01-06 Digital Assets, BOI, Conservation Easements and Embezzlement 53:56

2M ago53:56

53:56

This week we look at: IRS gives relief for specific identification of digital asset basis for certain taxpayers for 2025 only Department of Justice asks the U.S. Supreme Court to Stay the Latest Corporate Transparency Act Injunction IRS no longer to dispute requirement to comply with APA to add listed transactions after the enactment AJCA in 2024 T…

1
Achieve 10X Growth for Your Firm: The Firm Owner's Playbook 52:55

3M ago52:55

52:55

Three successful accounting firm owners share their journeys from small practices to achieving 10X revenue growth. Through candid conversations about hiring strategies, systemization, and community support, these Padgett franchise owners reveal practical insights for scaling an accounting practice. Their experiences highlight how strategic hiring, …

1
2024-12-30 BOI Developments - The Gift That Keeps on Giving

3M ago

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This week we look at: Tomato processing plant reconditioning to put plant back into shape before beginning next harvest-season production failed all events test at end of the prior season Tax Court again imposes functional test in case with state law limited partners The BOI reports have a week of dueling court rulings - from the same court An audi…

1
2024-12-23 IRS Proposes Significant Revisions to Circular 230

3M ago

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This week we look at: Automatic accounting method changes related to §174 extended to years beginning in 2024 BOI report - hectic week, but ultimately no resolution yet for initial report due date 2025 mileage rates published by the IRS IRS finalizes regulations on supervisory approval of penalties IRS proposes revisions to Circular 230 An audio on…

1
2024-12-24 IRS Proposes Significant Revisions to Circular 230 54:31

3M ago54:31

54:31

This week we look at: Automatic accounting method changes related to §174 extended to years beginning in 2024 BOI report - hectic week, but ultimately no resolution yet for initial report due date 2025 mileage rates published by the IRS IRS finalizes regulations on supervisory approval of penalties IRS proposes revisions to Circular 230…

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Tax Season 2025: Changes, Challenges, and Uncertainties 50:33

3M ago50:33

50:33

Annie and Roger discuss crucial tax updates as 2024 draws to a close, including the recent injunction against beneficial ownership reporting requirements, the evolving landscape of ERC claims processing, and changes to the clean vehicle credit program. They examine how the recent election results might impact tax policy, particularly regarding the …

1
2024-12-16 IRS Expands Business Tax Accounts Features and Access

3M ago

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This week we look at: President signs the two tax bills Congress recently passed DOJ asks for stay of injunction issued by US District Court in Texas on enforcement of the CTA IRS expands Business Tax Account access and services that can be accessed via that account A PDF of this week’s slides and links to the cited documents can be downloaded belo…

1
2024-12-16 IRS Expands Business Tax Accounts Features and Access 33:16

3M ago33:16

33:16

This week we look at: President signs the two tax bills Congress recently passed DOJ asks for stay of injunction issued by US District Court in Texas on enforcement of the CTA IRS expands Business Tax Account access and services that can be accessed via that account

1
2024-12-09 Nationwide Injunction on BOI Reporting

3M ago

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This week we look at: Congress enacts two tax laws: but neither is the big one that passed the House in January but stalled in the US Senate A Texas US District Court has issued a nationwide temporary injunction barring FinCEN from enforcing the BOI reporting regime DOJ files a notice of Appeal of the Texas Top Cop Shop Inc decision and FinCEN post…

1
2024-12-09 Nationwide Injunction on BOI Reporting 57:21

3M ago57:21

57:21

This week we look at: Congress enacts two tax laws: but neither is the big one that passed the House in January but stalled in the US Senate A Texas US District Court has issued a nationwide temporary injunction barring FinCEN from enforcing the BOI reporting regime DOJ files a notice of Appeal of the Texas Top Cop Shop Inc decision and FinCEN post…

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