최고 Federal Tax 팟캐스트 (2024)

1
2024-11-18 End of Partnership Suspense Account at the IRS

4d ago

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This week we look at: IRS may stop putting “taxpayer may rely” statements on proposed regulations Tax Court rules partnership basis calculations are cumulative in nature and not stand-alone annual calculations under IRC §705 Latest speculations on what will get through Congress in 2025 - if anything An audio only version of this week’s broadcast ca…

1
1099-K Thresholds, Crypto Reporting, and the Future of IRS Filing 51:18

9d ago51:18

51:18

Special guest Wendy Walker, VP of Regulatory Affairs at Sovos and Chair of IRSAC's Information Reporting Committee, breaks down the latest developments in 1099-K reporting thresholds and the upcoming 1099-DA form for digital assets. The discussion explores the practical challenges facing tax professionals as payment platforms struggle with reportin…

1
2024-11-18 End of Partnership Suspense Account at the IRS 58:57

6d ago58:57

58:57

This week we look at: IRS may stop putting “taxpayer may rely” statements on proposed regulations Tax Court rules partnership basis calculations are cumulative in nature and not stand-alone annual calculations under IRC §705 Latest speculations on what will get through Congress in 2025 - if anything

1
2024-11-11 Post Election Issue on Tax Bills and the Reconciliation Process

12d ago

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This week we look at the rules involving the reconciliation process in Congress, the path that it appears most likely any tax bill enacted to deal with the expiration of many TCJA provisions at the end of 2025. An audio version of this week’s broadcast can be streamed or downloaded below The slides for this week’s broadcast can be downloaded from t…

1
2024-11-11 Post Election Issue on Tax Bills and the Reconciliation Process 57:51

12d ago57:51

57:51

This week we look at the rules involving the reconciliation process in Congress, the path that it appears most likely any tax bill enacted to deal with the expiration of many TCJA provisions at the end of 2025.

1
2024-11-04 Retirement Plan Inflation Numbers

17d ago

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This week we look at: Retirement plan limits announced by the IRS, basically completing the tax inflation adjustments for 2025 IRS emailed Chief Counsel Advice outlines dealing with SECA and the net investment income tax issues arising from a BBA partnership exam An audio only version of this week’s broadcast can be streamed or downloaded below. A …

1
2024-11-04 Retirement Plan Inflation Numbers 42:56

17d ago42:56

42:56

This week we look at: Retirement plan limits announced by the IRS, basically completing the tax inflation adjustments for 2025 IRS emailed Chief Counsel Advice outlines dealing with SECA and the net investment income tax issues arising from a BBA partnership exam

1
What You Need to Know About Beneficial Ownership Information Reporting | Part 2 58:03

24d ago58:03

58:03

In Part 2 of their BOI series, Roger and Annie tackle the most challenging aspects of beneficial ownership reporting requirements, focusing on determining who qualifies as a beneficial owner and the significant penalties for non-compliance. They dissect FinCEN's FAQs about substantial control while highlighting concerning gray areas that could put …

1
2024-10-28 IRS Releases Most 2025 Inflation Adjusted Numbers

26d ago

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This week we look at: IRS releases inflation adjusted numbers for most items aside from retirement plans for 2023 IRS has more bad news for those who fail to pay over trust fund taxes to pay other expenses Another US District Court denies a preliminary injunction to bar enforcement of the BOI reporting rules You can stream or download an audio vers…

1
2024-10-28 IRS Releases Most 2025 Inflation Adjusted Numbers 56:57

26d ago56:57

56:57

This week we look at: IRS releases inflation adjusted numbers for most items aside from retirement plans for 2023 IRS has more bad news for those who fail to pay over trust fund taxes to pay other expenses Another US District Court denies a preliminary injunction to bar enforcement of the BOI reporting rules…

1
What You Need to Know About Beneficial Ownership Information Reporting | Part 1 51:55

1M ago51:55

51:55

In part 1 of this 2-part series, Annie and Roger dive into the complexities of the new Beneficial Ownership Information (BOI) reporting requirements. They discuss who needs to file, key deadlines, and potential risks for tax professionals assisting clients with compliance. The hosts emphasize the importance of understanding the current guidance, pr…

1
2024-10-21 Staking Returns for One More Try at Court

1M ago

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This week we look at S corporation finds multiple ways to terminate its S status, asks IRS forgiveness which is granted IRS rules condoms are medical expenses for tax purposes IRS adds items to list of preventive care an HDHP can pay without the insured having met the annual deductible PTIN registration opens for 2025 Staking income challenge retur…

1
2024-10-21 Staking Returns for One More Try at Court 30:54

1M ago30:54

30:54

This week we look at: S corporation finds multiple ways to terminate its S status, asks IRS forgiveness which is granted IRS rules condoms are medical expenses for tax purposes IRS adds items to list of preventive care an HDHP can pay without the insured having met the annual deductible PTIN registration opens for 2025 Staking income challenge retu…

1
How Modern Firm Owners are Addressing Common Industry Woes 1:00:34

2M ago1:00:34

1:00:34

Zach Warren from Thomson Reuters Institute and Amanda Aguillard from Padgett dive into the pressing challenges facing modern accounting firms, particularly those in the mid-sized range. They explore innovative solutions to the talent shortage, discuss the surprising resilience of time-based pricing, and emphasize the critical role of technology ado…

1
Elections, Tax Changes, and Compliance Deadlines 53:15

2M ago53:15

53:15

Roger and Annie discuss the unique challenges tax practitioners face as 2024 draws to a close. They explore the potential impact of the upcoming election on tax law, ongoing issues with the Employee Retention Credit, and the looming deadline for Beneficial Ownership Information reporting. The hosts provide insights on how to approach tax planning a…

1
Live From The Dallas IRS Tax Forum 1:34:11

2M ago1:34:11

1:34:11

Join Roger and Annie on this special episode, as they take you behind the scenes at the IRS National Tax Forum in Dallas. Through interviews with key figures from the IRS, professional associations, and industry leaders, this special episode offers unique insights into the current state of tax practice and policy. Listeners will gain valuable persp…

1
2024-09-09 More BOI Report Issues

2M ago

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This week we look at: Additional BOI clarifications from online discussions regarding a CPA firm’s reporting obligations and confusions about reporting by entities that don’t register with a state for formation but which do file tax returns An audio only version of this week’s broadcast can be streamed below: The slides and citations for this week’…

1
2024-09-09 More BOI Reporting Issues 29:32

2M ago29:32

29:32

This week we look at: Additional BOI clarifications from online discussions regarding a CPA firm’s reporting obligations and confusions about reporting by entities that don’t register with a state for formation but which do file tax returns

1
2024-09-03 BOI Review Time

3M ago

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This week we look at: DOJ has scheduled a December 2 hearing on the proposed rule to reschedule marijuana BOI reporting confusions that keep coming up as questions in online discussions - time to review An audio only version of this week’s broadcast can be streamed or downloaded below A PDF with this week’s slides and citations can be downloaded be…

1
2024-09-03 BOI Review Time 58:57

3M ago58:57

58:57

This week we look at: DOJ has scheduled a December 2 hearing on the proposed rule to reschedule marijuana BOI reporting confusions that keep coming up as questions in online discussions - time to review

1
New Programs, Looming Deadlines, and Forum Insights 50:28

3M ago50:28

50:28

Roger Harris and Annie Schwab explore recent tax policy changes, including updates to voluntary disclosure programs and new IRS enforcement efforts. They discuss the ongoing challenges surrounding Beneficial Ownership Information reporting requirements and their potential impact on tax practitioners. The hosts also preview their upcoming live podca…

1
2024-08-26 IRS ERC Notices of Denial-Comments of the Taxpayer Advocate

3M ago

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This week we look at: IRS announces the reopening of the ERC Voluntary Disclosure Program on somewhat less generous terms then the first program provided National Taxpayer Adviser discusses issues related to ERC Notices of Disallowance issued by the IRS An audio only version of this week’s update can be streamed or downloaded below A PDF with slide…

1
2024-08-26 IRS ERC Notices of Denial-Comments of the Taxpayer Advocate 1:03:58

3M ago1:03:58

1:03:58

This week we look at: IRS announces the reopening of the ERC Voluntary Disclosure Program on somewhat less generous terms then the first program provided National Taxpayer Adviser discusses issues related to ERC Notices of Disallowance issued by the IRS Copyright 2024, Kaplan, Inc.

1
2024-08-12 Internet Frauds and Section 165

3M ago

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This week we look at Online scams and tax deductions - why how that online scammer you found on a dating site manages to take your money can make a big tax difference IRS announces next steps in ERC program, will begin sending some checks in September An audio only version of this week’s session can be downloaded and streamed below: A PDF with copi…

1
2024-08-05 House Passed Tax Bill Fails to Clear Cloture Vote in the Senate

4M ago

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This week we look at: Tax bill fails to clear a procedural vote in the Senate, reducing the likelihood we’ll see the bill enacted before this Congress leaves office US District Court declines to issue preliminary injunction requiring the IRS to terminate the ERC claim moratorium, but finds much the court liked in the plaintiff’s arguments. An audio…

1
2024-08-05 House Passed Tax Bill Fails to Clear Cloture Vote in the Senate 57:55

4M ago57:55

57:55

This week we look at: Tax bill fails to clear a procedural vote in the Senate, reducing the likelihood we’ll see the bill enacted before this Congress leaves office US District Court declines to issue preliminary injunction requiring the IRS to terminate the ERC claim moratorium, but finds much the court liked in the plaintiff’s arguments.…

1
The ERC Landscape with Hale Sheppard 54:11

4M ago54:11

54:11

This podcast episode features tax controversy expert Hale Sheppard discussing the latest developments and challenges surrounding Employee Retention Credit (ERC) claims. Sheppard provides insights into IRS audit processes, potential penalties for ERC promoters, and the complexities of defending ERC claims. The conversation covers recent IRS announce…

1
2024-07-29 More IRS ERC Guidance

4M ago

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This week we look at: FinCEN adds two more questions to BOI FAQ page IRS adds five new warning signs for problematic ERC claims and announces new developments coming in ERC enforcement Chief Counsel Memorandum outlines position on tax exempt organizations dealing with §52 provisions for ERC An audio only broadcast can be streamed or downloaded belo…

1
2024-07-29 More IRS ERC Guidance 1:07:44

4M ago1:07:44

1:07:44

This week we look at: FinCEN adds two more questions to BOI FAQ page IRS adds five new warning signs for problematic ERC claims and announces new developments coming in ERC enforcement Chief Counsel Memorandum outlines position on tax exempt organizations dealing with §52 provisions for ERC

1
2024-07-22 IRA Finalizes RMD Regulations

4M ago

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This week we look at: Taxpayer can’t simply rely on tax software when preparing their return, even if they aren’t being nominated for Secretary of Treasury IRS finalizes SECURE Act/SECURE 2.0 Act required minimum distributions regulations IRS proposed regulations address the problem of determining the applicable age for those born in 1959 An audio …

1
2024-07-22 IRA Finalizes RMD Regulations 50:19

4M ago50:19

50:19

This week we look at: Taxpayer can’t simply rely on tax software when preparing their return, even if they aren’t being nominated for Secretary of Treasury IRS finalizes SECURE Act/SECURE 2.0 Act required minimum distributions regulations IRS proposed regulations address the problem of determining the applicable age for those born in 1959…

1
Solving the Staffing Crisis in Accounting Firms 57:50

4M ago57:50

57:50

In episode, Jeff Phillips, CEO of Padgett and founder of AccountingFly, joins Roger Harris and Annie Schwab to discuss the challenges of recruiting and retaining talent in the accounting industry. They explore innovative solutions including remote work, offshore talent, and domestic freelancers as part of a new "talent stack" for firms. The convers…

1
2024-07-15 BOI Updates

4M ago

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This week we look at: FinCEN updates the FAQs for BOI reporting, adding information about entities that cease to exist New Jersey Committee on Unauthorized Practice of Law releases letter outlining when CPAs and EAs may prepare and/or file BOI reports for clients without the assistance of an attorney Another PLR issued for missed ESBT elections for…

1
2024-07-15 BOI Updates 50:25

4M ago50:25

50:25

This week we look at: FinCEN updates the FAQs for BOI reporting, adding information about entities that cease to exist New Jersey Committee on Unauthorized Practice of Law releases letter outlining when CPAs and EAs may prepare and/or file BOI reports for clients without the assistance of an attorney Another PLR issued for missed ESBT elections for…

1
2024-07-08 Supreme Court Makes It Easier to Challenge Regulations

5M ago

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This week we look at End of term US Supreme Court cases that will likely impact challenges to Treasury regulations, overturning the concept of Chevron deference and extending the statute to challenge regulations under the Administrative Procedures Act An audio only version of this week’s broadcast can be streamed for downloaded below: A PDF with a …

1
2024-07-08 Supreme Court Makes It Easier to Challenge Regulations 56:55

5M ago56:55

56:55

This week we look at End of term US Supreme Court cases that will likely impact challenges to Treasury regulations, overturning the concept of Chevron deference and extending the statute to challenge regulations under the Administrative Procedures Act

1
What Small Businesses Need to Know about New Overtime Rules 53:10

5M ago53:10

53:10

This episode of the Federal Tax Updates Podcast explores recent changes in employment law that impact small businesses. Hosts Roger and Annie discuss new overtime rules, including updated salary thresholds for exempt employees, as well as guidelines for hiring family members and the benefits of doing so. They also cover recent developments in non-c…

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