Podcast Episodes
Back to Search2025-06-30 ERC Issues Return to Court
This week we look at:
Court Upholds IRS’s Employee Retention Credit Guidance Taxpayer Files in US District Court as the IRS’s Failure to Act on its Appeal Was Causing the Statute of Limitations to R…Published on 2 months, 1 week ago
2025-06-23 Senate Finance Committee Tax Provision Draft Issued
This week we look at:
Schwartz v. Commissioner: The Critical Role of Estimated Tax Compliance in Collection Due Process Determinations Cano v. Commissioner: Validity of Notice of Deficiency and Addr…Published on 2 months, 2 weeks ago
2025-06-16 The Case of the Vanishing Levy
This week we look at:
Understanding Automatic Accounting Method Changes-Revenue Procedure 2025-23 Accounting Method Changes in Conmac Investments, Inc. Conservation Easements in Glade Creek Partners…Published on 2 months, 3 weeks ago
2025-06-09 Worthlessness vs Cancellation of Debt Are Not the Same
This week we look at:
Navigating Corporate Alternative Minimum Tax (CAMT) Conservation Easement Valuation & Penalties: A Warning from Tax Court Collection Due Process (CDP) & Offers in Compromise (O…Published on 2 months, 4 weeks ago
2025-06-02 Revisiting Previously Discussed Cases
This week we look at:
Self-Employment Tax for Limited Partners (Soroban II) Presidential Tariffs Under IEEPA (USCIT Decision & Federal Circuit Stay) Massachusetts Source Income (Welch Case Petition)…Published on 3 months, 1 week ago
2025-05-26 Second Challenge to Convenience of the Employer Rule
This week we look at:
IRS Reduces Estate Tax Closing Letter Fee Tax Court Scope of Review in Passport Cases Marital Deduction for Bequests to Trust “Reasonable Cause” in Late-Filing Penalty Cases “N…Published on 3 months, 1 week ago
2025-05-12 Taxpayer Fails to Qualify for Deduction for DoD Ordered Move
This week we look at:
Deductibility of IVF and Gestational Surrogacy Costs Fraudulent Tax Claims & 28 U.S.C. § 2514 Tax Collection Suits & Statute of Limitations in United States v. Ragen Moving Exp…Published on 3 months, 4 weeks ago
2025-04-28 Twice to the Supreme Court
This week we look at:
Navigating the Overlap: Civil Tax Assessments and Criminal Restitution Orders Navigating Innocent Spouse Relief: A Look at Salvi v. Commissioner Supreme Court Weighs Tax Court …Published on 4 months, 1 week ago
2025-04-19 Hobby Horse Problems
This week we look at:
Navigating the 90-Day Deadline for Employment Tax Redeterminations: The Belagio Fine Jewelry, Inc. Case and Equitable Tolling GWA, LLC v. Commissioner: Substance Over Form and …Published on 4 months, 2 weeks ago
2025-04-16 A Very Busy Week as the Deadline Approached
This week we look at:
Massachusetts Source Income and the Sale of Stock by a Nonresident Navigating the Valuation Landscape: Insights from Pierce v. Commissioner Personal Liability for Corporate Sal…Published on 4 months, 3 weeks ago