2026-03-02 Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties

2026-03-02 Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties

Author: The Ohio Society of CPAs March 1, 2026 Duration: 58:40

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

Produced by The Ohio Society of CPAs, the Federal Tax Update Podcast is a resource for accounting professionals and business owners navigating the complexities of U.S. tax law. This regular audio series cuts through the noise of legislative changes, IRS announcements, and court rulings to deliver clear, actionable analysis. Each episode focuses on the practical implications of new developments, translating dense regulatory language into understandable guidance that can be applied directly to client work or business strategy. The discussion moves beyond mere headlines, delving into the nuances of how these changes affect various entities, from individuals and small businesses to corporations and estates. It’s a tool for staying informed and compliant in a field where the rules are constantly shifting. By tuning into this podcast, you gain access to timely explanations that help demystify recent updates, anticipate potential pitfalls, and identify planning opportunities. The content is grounded in the real-world perspective of tax practitioners, making it an efficient way to stay current amidst a demanding schedule. Whether you're preparing for the upcoming filing season or advising clients on mid-year strategies, this series provides a focused update on the federal tax landscape, emphasizing accuracy and relevance for those who need reliable information without the sales pitch.
Author: Language: English Episodes: 100

Federal Tax Update Podcast
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