2026-05-11 The Expensive Lost White Receipt and Certified Mailing

2026-05-11 The Expensive Lost White Receipt and Certified Mailing

Author: The Ohio Society of CPAs May 11, 2026 Duration: 1:17:45

This week we look at:

  • Syndicated Conservation Easements and the Valuation Conundrum: An Analysis of T.C. Memo. 2026-36
  • Analysis of Garcia-Rojas v. Franchise Tax Board: The Limits of the Unitary Business Doctrine for Sole Proprietors
  • An Analysis of the Reinstated Significant Issue Letter Ruling Program Under Revenue Procedure 2026-21
  • The "Byers Rule" and the Administrative Procedure Act
  • Jurisdictional Time Bars and the Timely Mailing Rule: An Analysis of Dunlap v. United States
  • Temporary Import Surcharges and Executive Authority: A Review of the Court of International Trade's Ruling

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
Podcast Episodes
2025-04-07 The Cost of Too Good to Be True [not-audio_url] [/not-audio_url]

Duration: 47:27
This week we look at: Ranch Springs, LLC v. Commissioner: A Case Study in the Valuation of Conservation Easements and the Pitfalls of Aggressive Tax Planning The Duty of Consistency Prevails: A Case Study in Innocent Spo…
2025-03-17 IRS  Guidance on When a Scam Generates a Theft Deduction [not-audio_url] [/not-audio_url]

Duration: 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…
2025-03-10 Can We Mostly Ignore BOI Now? [not-audio_url] [/not-audio_url]

Duration: 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…
2025-03-03 FinCEN Announces BOI Relief and Future Actions [not-audio_url] [/not-audio_url]

Duration: 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 W…
2025-02-24 BOI Developments Week [not-audio_url] [/not-audio_url]

Duration: 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 Upda…
2025-02-17 A Week of Lost Losses [not-audio_url] [/not-audio_url]

Duration: 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…
2025-02-10 New Administration Pushes Foward with the CTA [not-audio_url] [/not-audio_url]

Duration: 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 taxpaye…
2025-02-03 A Week of Tax Court Rulings [not-audio_url] [/not-audio_url]

Duration: 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 Wil…
2025-01-27 BOI Sees Supreme Court Action But There a Catch [not-audio_url] [/not-audio_url]

Duration: 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 Foundatio…
2025-01-20 SECURE 2.0 Act Proposed Guidance [not-audio_url] [/not-audio_url]

Duration: 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 Ac…