This week we look at:

  • Proposed anti-clawback regulations issued

  • Final §263A negative amount regulations issued

  • §163(j) proposed regulations leave OIRA (finally), last step before publication

Copyright 2018, Kaplan, Inc.

Direct download: 2018-11-26_Slow_March_of_the_163j_Proposed_Regulations.mp3
Category:general -- posted at: 11:02am EST

This week we look at the following items:

  • IRS publishes 2019 inflation adjusted figures

  • IRS notes increase in breaches of systems of tax return preparers in 2018

  • Filing and deposit date relief announced for victims of California wildfires

  • IRS email discusses application of due diligence preparer penalties

Copyright 2018 Kaplan Professional Education

Direct download: 2018-11-19_Chained_CPI_Makes_Its_Full_Debut.mp3
Category:general -- posted at: 6:41pm EST

This week we look at the following items:

  • §163(j) proposed regulations due this week

  • IRS releases final TCJA due diligence regulations

  • Country singer found not to operate night club for a profit

  • Foreign earned income denied when taxpayer did not show his abode was outside the United States

Copyright 2018 Kaplan Professional Education

Direct download: 2018-11-12_Due_Diligence.mp3
Category:general -- posted at: 7:41am EST

This week we look at the following items:

  • Inflation-adjusted retirement plan numbers for 2019 released

  • IRS publishes draft Form 990-T and instructions with details on the parking lot tax

  • Students lose at DC Circuit in attempt to claim travel deductions

  • A Blue Book on TCJA may be coming soon

  • A taxpayer is denied relief from liability for tax due on a joint return the court finds she didn’t file

Copyright 2018, Kaplan, Inc.

Direct download: 2018-11-05_Parking_Lot_Tax.mp3
Category:general -- posted at: 5:24pm EST

This week we look at the following items:

  • Court finds IRA and plan balance received in divorce not protected in bankruptcy

  • Interest limitation proposed regulations (except for passthroughs) heads to OMB

  • Connecticut crumbling foundation relief clarified to also create NOLs that can be carried back in 2018

  • PTIN renewal opened up by the IRS

  • OMB announces plans for guidance on TCJA loss limitation rules--but not planned to be out until June 2019

  • Taxpayer denied innocent spouse relief.

Copyright 2018 Kaplan Professional Education

Direct download: 2018-10-29_More_Guidance_to_Come.mp3
Category:general -- posted at: 6:11am EST

This week we look at the following items:

  • A pastor had taxable income from pastoral donations

  • IRS grants filing and payment relief related to Hurricane Michael

  • A taxpayer could not apply payment where the IRS had levied the account

  • Initial Qualified Opportunity Zone proposed regulations issued

Copyright 2018, Kaplan, Inc.

Direct download: 2018-10-22_Seizing_the_Opportunity.mp3
Category:general -- posted at: 4:49am EST

This week we look at the following items:

  • IRS issues SIFL rates for second half of 2018

  • Information letter discusses more issues with the SALT workaround regulations

  • Business meals will remain 50% deductible despite TCJA law changes

  • ECPRS program updated by the IRS Market discount not subject to TCJA revenue conformity rule

  • §457 plan not required to offer hurricane relief distributions

Copyright 2018, Kaplan, Inc.

Direct download: 2018-10-08_Business_Meals_Deduction_is_Alive_and_Well.mp3
Category:general -- posted at: 7:27am EST

This week we look at the following items:

  • Wall Street Journal reports IRS will issue guidance allowing 50% deduction for business meals

  • IRS issues guidance on credit for paying employees on FMLA leave

  • Moving expenses incurred in 2017 but reimbursed in 2018 ruled to be excludable from the employee’s income

  • Special per diem rules, including high/low amounts, updated by the IRS

  • IRS agent found to qualify as an innocent spouse when given what turned out to be a misleading response by soon to be ex-spouse

Copyright 2018, Kaplan, Inc.

Direct download: 2018-10-01_Employee_Benefits_Week.mp3
Category:general -- posted at: 9:12am EST

This week we look at the following items:

  • Tax Court allows a taxpayer to try and prove reasonable reliance on indirect legal advice

  • Updated safe harbor explanations for plan distributions issued by IRS

  • IRS delays major revision to Form W-4 to 2020

  • Relief announced for victims of Hurricane Florence

Copyright 2018, Kaplan, Inc.

Direct download: 2018-09-24_Is_This_Reasonable.mp3
Category:general -- posted at: 9:58pm EST

This week we look at the following items:

  • South Dakota enacts remote seller law to implement Wayfair decision beginning November 30

  • Colorado tests the limits of Justice Kennedy’s holdings in Wayfair

  • Even though records were imperfect, Tax Court finds the taxpayer was a real estate professional

  • Opportunity Zone regulations at OMB, expected out around the end of the month

  • IRS rules math error procedures can be used even after refunds are issued

Copyright 2018, Kaplan, Inc.

Direct download: 2018-09-17_Are_349_Filings_Unconstitutional.mp3
Category:general -- posted at: 5:23pm EST

This week we look at the following items:

  • South Dakota to hold a special session so the state can begin to take advantage of their victory in the Wayfair case
  • Taxpayer who withdrew IRA funds based on a notice of intent to levy cannot escape 10% additional tax
  • IRS clarifies the application of the proposed SALT regulations leading to a bevy of questions
  • IRS memorandum concludes seismic fees for offshore drilling must be amortized and cannot be treated as intangible drilling costs
  • President issues an Executive Order for DOL and Treasury to consider certain changes to retirement plans
  • Tax Court disagrees with the IRS’s view on how §1291(c) gains interact with six year statute

Copyright 2018, Kaplan, Inc.

Direct download: 2018-09-10_SALT_Clarification_-_Well_Not_Really.mp3
Category:general -- posted at: 8:48pm EST

This week we look at the following items:

  • Taxpayers creating multiple entities to try and avoid double taxation of C corporation income find their plan fails
  • IRS issues SALT workaround regulations and affect both new and pre-existing state tax credit programs
  • Modifications made to automatic accounting method revenue procedure to deal with S corporation revocations under special TCJA rule
  • Guidance provided on applying the rules to compute UBTI separately for each trade or business

Copyright 2018, Kaplan, Inc.

Direct download: 2018-08-28_State_Tax_Credits_Take_a_Hit.mp3
Category:general -- posted at: 4:37pm EST

This week we look at the following items:

  • Taxpayers creating multiple entities to try and avoid double taxation of C corporation income find their plan fails
  • IRS issues SALT workaround regulations and affect both new and pre-existing state tax credit programs
  • Modifications made to automatic accounting method revenue procedure to deal with S corporation revocations under special TCJA rule
  • Guidance provided on applying the rules to compute UBTI separately for each trade or business

Copyright 2018, Kaplan, Inc.

Direct download: 2018-08-28_State_Tax_Credits_Take_a_Hit.mp3
Category:general -- posted at: 4:37pm EST

This week we look at the following items:

  • Oregon Supreme Court rules no physical presence required to be subject to corporate income tax
  • Idaho sends out notices to retailers that it’s moving forward with affiliate rule for collecting sales tax
  • IRS prevails over AICPA on question of issuing credential for unenrolled tax preparers
  • AICPA sends comments to the IRS and Treasury on S corporation and Section 461(l) issues following TCJA

Copyright 2018, Kaplan, Inc.

Direct download: 2018-08-20_IRS_Stays_Quiet_States_Keep_Going.mp3
Category:general -- posted at: 4:42pm EST

This week we look at the following items:

  • Proposed regulations for 965 are issued, others on state and local tax workarounds submitted to OMB
  • Majority of states that impose a sales tax now have published post-Wayfair remote seller collection requirements and start dates
  • Proposed regulations on which taxpayers may rely issued on bonus depreciation
  • Automatic accounting method change guidance issued for TCJA small business accounting methods
  • 529 plan revised guidance to deal with TCJA and other recent changes
  • Guidance issued on additional contributions allowed to ABLE accounts by TCJA changes

Copyright 2018, Kaplan, Inc.

Direct download: 2018-08-06_TCJA_Guidance_Appears.mp3
Category:general -- posted at: 10:50pm EST

This week we look at the following items:

  • First 199A regulations are sent to OMB for review
  • Minnesota tests whether lower limits than South Dakota will work under Wayfair
  • Utah enacts South Dakota limits for remote sellers
  • Another US District Court agrees that the IRS’s own regulations limit the FBAR willfulness penalty amount
  • Taxpayer stuck with transferee liability after entering into transaction to sell corporation

Copyright 2018, Kaplan, Inc.

Direct download: 2018-07-30_A_199A_Glimmer_of_Hope.mp3
Category:general -- posted at: 8:47pm EST

This week we look at the following items:

  • Two state supreme courts restrict their states’ ability to tax trusts
  • IRS issued PMTA on willfulness for FBAR penalty
  • Forfeitures now can be used to fund QMACs and QNECs
  • IRS discusses the impact on taxable wages of a payroll tax examination
  • Many exempt organizations will no longer have to file Schedule B with Form 990
  • Proposed regulations issued on due diligence expansion to head of household status added by TCJA

Copyright 2018 Kaplan Professional Education

Direct download: 2018-07-23_Taxing_Trusts_Roadblocks.mp3
Category:general -- posted at: 10:16am EST

This week's update includes discussions of the following topics:

  • More Wayfair fallout
    • North Dakota out of state seller collections required beginning October 1
    • South Carolina to use South Dakota minimums for out of state sellers
    • Wisconsin will use the South Dakota minimums for the October 1 out of state seller start
  • IRS updates security guidance for tax professionals
  • Trusts and Estates will get to deduct trustee fees and other Section 67(e) expenses following TCJA
  • IRS sticks to its position on prepaid real estate taxes when questioned by NJ Attorney General
  • IRS employee indicates the agency accepts that the back door Roth contribution is legal

Copyright 2018, Kaplan, Inc.

Direct download: 2018-07-16_OK_to_Use_the_Back_Door.mp3
Category:general -- posted at: 1:34pm EST

This week's update includes discussions of the following topics:

  • More Wayfair fallout
    • North Dakota out of state seller collections required beginning October 1
    • South Carolina to use South Dakota minimums for out of state sellers
    • Wisconsin will use the South Dakota minimums for the October 1 out of state seller start
  • IRS updates security guidance for tax professionals
  • Trusts and Estates will get to deduct trustee fees and other Section 67(e) expenses following TCJA
  • IRS sticks to its position on prepaid real estate taxes when questioned by NJ Attorney General
  • IRS employee indicates the agency accepts that the back door Roth contribution is legal

Copyright 2018, Kaplan, Inc.

Direct download: 2018-07-16_OK_to_Use_the_Back_Door.mp3
Category:general -- posted at: 1:34pm EST

This week we look at the following items:

  • States take various actions regarding forcing out of state sellers to collect tax
    • Louisiana looks to adopt its law to fit within Justice Kennedy’s outline of acceptable protections for interstate commerce
    • Alabama, though not a member of SSUTA, will begin requiring collection on October 1
    • Wisconsin, an SSUTA member but without a de minimis limit, will also want collections on October 1
    • New Jersey adopts a law that duplicates South Dakota and adds marketplace provisions
  • IRS LB&I Division announces five new compliance campaigns
  • IRS agent wonders if a preparer penalty could be assessed directly against an equity holder who did not otherwise violate Section 6694

Copyright 2018, Kaplan, Inc.

Direct download: 2018-07-09_The_States_Strike_Back.mp3
Category:general -- posted at: 8:10pm EST

This week we look at the following items:

  • States take various actions regarding forcing out of state sellers to collect tax
    • Louisiana looks to adopt its law to fit within Justice Kennedy’s outline of acceptable protections for interstate commerce
    • Alabama, though not a member of SSUTA, will begin requiring collection on October 1
    • Wisconsin, an SSUTA member but without a de minimis limit, will also want collections on October 1
    • New Jersey adopts a law that duplicates South Dakota and adds marketplace provisions
  • IRS LB&I Division announces five new compliance campaigns
  • IRS agent wonders if a preparer penalty could be assessed directly against an equity holder who did not otherwise violate Section 6694

Copyright 2018, Kaplan, Inc.

Direct download: 2018-07-09_The_States_Strike_Back.mp3
Category:general -- posted at: 8:10pm EST

This week we look at the following items:

  • IRS releases a new “postcard” dratt for Form 1040 along with 6 schedules
  • CPA who advised on ESOP and prepared 5500s was still found to be an independent appraiser on third time to court
  • IRS publishes the list of qualified opportunity zones under TCJA’s Section 1400Z-1
  • A amendment of a return with fraudulent positions does not reduce the fraud penalty
  • Taxpayer discovers IRS had not agreed to waive all penalties when taxpayer agreed to exam changes

Copyright 2018 Kaplan Inc.

Direct download: 2018-07-02_Postcard_Week.mp3
Category:general -- posted at: 11:11pm EST

Copyright 2018 Kaplan Professional Education

Direct download: 2018-06-18_Do_Not_Rely_on_the_IRS.mp3
Category:general -- posted at: 12:00pm EST

Copyright 2018 Kaplan Professional Education

Direct download: 2018-06-25_So_Long_Quill.mp3
Category:general -- posted at: 12:00pm EST

This week we look at the following items:

  • Updated timeline for some TCJA guidance
  • Court accepted father’s testimony for where son lived during tax year
  • Dad denied deduction for payments related to revenue collected for son who lacked a general contractor’s license
  • The IRS grants some relief for §965 transition tax payments
  • Memo deals with confusion that arose due to special meaning certain words have in a tax context

Copyright 2018 Kaplan Professional Education

Direct download: 2018-06-11_The_Problem_with_Claiming_an_Adjustment.mp3
Category:general -- posted at: 1:08pm EST

This week we look at the following items:

  • Fact sheet on how the IRS contacts taxpayers--and how it doesn’t
  • Ruling issued on how funds sent to state under abandoned property laws is treated for withholding and reporting purposes
  • Taxpayer was found to be a statutory employee, deductions allowed above the line
  • IRS issues proposed regulations that would increase number of taxpayers that must electronically file all information returns

Copyright 2018 Kaplan Inc.

Direct download: 2018-06-04_When_an_Employee_Isn27t_an_Employee.mp3
Category:Federal Tax Update -- posted at: 12:26pm EST

This week we look at the following items:

  • FBAR penalty limited to lower amount in old regulation
  • Taxpayer had not started a business yet, so no current deduction allowed for expenses incurred
  • IRS to issue regulations on SALT/charity workarounds, raises substance over form issue
  • DC Circuit agrees with Ninth Circuit that partnerships with disregarded entity partners are subject to TEFRA (and presumably subject to CPAR) audits

Copyright 2018 Kaplan Inc.

Direct download: 2018-05-29_SALT_Battles_Begin.mp3
Category:general -- posted at: 8:24am EST

This week we look at the following items:

  • Update on TCJA guidance from the ABA Tax Section Meeting
  • Tax due on tuition waiver received as part of severance package when used by daughter 22 years later
  • Connecticut becomes the next state to adopt SALT workarounds
  • IRS updates revenue procedure for use of information on status of charity
  • Taxpayer reliance on advice from one adviser could not be in good faith and received no advice from other

Copyright 2018 Kaplan Inc.

Direct download: 2018-05-21_Time_Doesn27t_Solve_All_Tax_Problems.mp3
Category:general -- posted at: 11:50am EST

This week we look at the following items:

  • Taxpayer had to include son’s savings account in determination of solvency
  • 2019 HRA amounts announced by the IRS
  • IRS changes Section 382 recognized built-in gain/loss safe harbors due to changes made by TCJA
  • Revenue procedure issued to deal with requests to change accounting methods due to ASC 606 adoption for financial statements
  • General automatic method change revenue procedure annual update published by IRS
  • Taxpayer found to have no asset to sell and, due to that, income was ordinary and not capital in nature

Copyright 2018 Kaplan Inc.

Direct download: 2018-05-14_Change_in_the_Air.mp3
Category:general -- posted at: 2:23pm EST

Copyright 2018 Kaplan Inc.

Direct download: 2018-05-07_Unreasonable_Reliance.mp3
Category:general -- posted at: 12:49pm EST

This week we look at the following items:

  • Colorado reports disappointing results from tattletale use tax law
  • Oklahoma enacts a second tattletale use tax law
  • IRS grants relief for last minute change in HSA maximum contribution amount for 2018
  • Volunteers who divided amounts in tip jar at end of shift received tips subject to FICA
  • Taxpayer who failed to check and find return was never accepted held liable for late filing penalty

Copyright 2018 Kaplan Inc.

Direct download: 2018-04-30_What_if_No_One_Tattles.mp3
Category:general -- posted at: 1:39pm EST

This week we look at the following items:

  • IRS computer system failure ends up adding one extra day to tax season
  • The Supreme Court heard oral arguments in the Wayfair case
  • IRS gives details on blended rates to be used by fiscal year C corporations
  • IRS issues the rates for valuing employer owned aircraft trips for the first half of 2018
  • The IRS clarifies how the repeal of the special alimony trust provision in TCJA will work
  • The AICPA asks the IRS to reconsider its position on refunds of overpayments for those with remaining 965 transition tax installments

Copyright 2018 Kaplan Inc.

Direct download: 2018-04-23_Groundhog_Day_the_Tax_Pros_Version.mp3
Category:general -- posted at: 4:00pm EST

This week we look at the following developments:

  • Supreme Court will shortly hear oral arguments in Wayfair case
  • A number of states increase pressure on out of state sellers
    • Idaho requires collection at $10,000 of sale from any seller that the Supreme Court doesn’t tell us lacks nexus in Wayfair
    • Georgia adds a $200,000/200 transaction tattletale statute
    • Oklahoma puts a $10,000 tattletale statute in place that also impacts referrers
  • New York passes two TJCA SALT limitation workaround statutes - but do they work?
  • IRS issues guidance on three TCJA topics on Monday, including 43 pages on Section 965 transition tax

Copyright 2018, Kaplan, Inc.

Direct download: 2018-04-09_Focus_on_States.mp3
Category:general -- posted at: 7:38am EST

This week we look at the following items:

  • Accountant by day, goaltender by night in Chicago
  • IRS publishes statistics on exams, collections, phone wait times and more
  • IRS reminds and warns taxpayers about virtual currency issues
  • IRS recommends taxpayers have a payroll checkup

Copyright 2018 Kaplan Inc.

Direct download: 2018-04-02_Tending_Goal_and_Mining_Currency.mp3
Category:general -- posted at: 4:39pm EST

This week we look at the following items:

  • Congress passed bill to fix the grain glitch and passed partnership audit rule changes
  • IRS warns of increasing attacks against tax professionals
  • Series 8453 business forms must be signed manually
  • Supreme Court rules on tax obstruction statute

Copyright 2018, Kaplan, Inc.

Direct download: 2018-03-26_Grain_Glitch_Fix.mp3
Category:Federal Tax Update -- posted at: 4:11pm EST

Current Federal Tax Developments for the week of March 19, 2018 - Love and the Tax Attorney. Current Federal Tax Developments is brought to you by the state CPA societies and Kaplan Professional Education.

This week we look at the following items:

  • OVDP program to end on September 28, 2018
  • Entire cost of having international firm prepare returns for employees sent overseas treated as wages
  • Conundrum only a tax attorney could love - dealing with a sale case where the regulations don’t give guidance
  • Guidance given on reporting and paying Section 965 transition tax

Copyright 2018 Kaplan Inc.

Direct download: 2018-03-19_Love_and_the_Tax_Attorney.mp3
Category:Federal Tax Update -- posted at: 3:46pm EST

Current Federal Tax Developments for the week of March 12, 2018 - A Tale of Two Landlords.  Current Federal Tax Developments is brought to you by the state CPA societies and Kaplan Professional Education.

This week we look at the following items:

  • Revised inflation adjusted numbers released for TCJA changes
  • Male sterilization/contraception no-cost benefit not allowed in HDHP policies regardless of state law
  • Roth IRA found not to actually own a foreign sales corporation
  • Taxpayers’ reconstructed records and recollections not enough to prove real estate professional status
  • Architect able to convince court he was a real estate professional with a single four-plex

Copyright 2018, Kaplan, Inc.

Direct download: 2018-03-12_A_Tale_of_Two_Landlords.mp3
Category:general -- posted at: 7:04am EST

This week we look at the following items:

  • Storage battery for solar system can qualify for credit - but with key conditions
  • Two courts disagree on whether a gravel sale is or is not exempt from tax based on two treaties
  • IRS issues promised guidance to attempt to block S corporation carried interest structure
  • Revised online Form W-4 calculator and Form W-4 issued to deal with TCJA changes

Copyright 2017 Kaplan Inc.

Direct download: 2018-03-05_A_Bit_of_Disagreement.mp3
Category:general -- posted at: 11:37am EST

This week we look at the following items:

  • IRS begins to process some returns with retroactively restored provisions for 2017
  • IRS reminds taxpayers that a “home equity” debt can still be acquisition debt and deductible on 2018 return
  • AICPA sends Treasury a letter outlining areas of §199A guidance that are needed
  • Taxpayer ends up failing to do a tax-free division of IRA funds in a divorce
  • The IRS fails in its attempt to have a gain on the sale of land taxed as ordinary income

Copyright 2018, Kaplan, Inc.

 

Direct download: 2018-02-26_How_Not_to_Divide_an_IRA.mp3
Category:general -- posted at: 9:52am EST

This week we look at the following items:

  • A method that went unchallenged in two prior audits did not fare well at all in third IRS exam
  • Treasury officials speak on timing of TCJA guidance, Section 199A reasonable compensation and fiduciary income tax issues at ABA Tax Section meeting
  • Treasury Secretary Mnuchin testifies that IRS will issue guidance to shut down S corporation carried interest structure inspired by TCJA
  • Odd result is nevertheless the proper result appellate court informs taxpayer
  • IRS to release W4 online calculator this week

Copyright 2018, Kaplan, Inc.

Direct download: 2018-02-19_Treasury_at_the_Bar.mp3
Category:Federal Tax Update -- posted at: 9:07am EST

This week we look at the following items:

  • The Bipartisan Budget Act of 2016 includes extenders and other items
  • IRS updates priority guidance for TCJA items, adding 18 TCJA projects
  • Special relief granted to those with pyrrhotite damage, allowing losses to be claimed on 2017 returns
  • Qualified plan and IRA 2018 inflation adjusted figures will not have to change due to TCJA
  • A journal entry did not create a shareholder debt, leading to a denial of multi-million dollar loss
  • Engineer is potentially liable for penalties if positions on cost segregation study are not justified

Copyright 2017 Kaplan Inc.

Direct download: 2018-02-12_Change_the_Rules_During_Tax_Season.mp3
Category:Federal Tax Update -- posted at: 8:36am EST

This week we look at the following items:

  • The AICPA sends a letter to Treasury regarding areas needing immediate guidance on TCJA - and the list is long
  • IRS issues interim Form W-4 guidance until they can update the forms for TCJA
  • A new proposed regulation added to the Centralized Partnership Audit Regime (CPAR) guidance
  • IRS updates its maybe again annual disclosure Revenue Procedure, but doesn’t really change anything

Copyright 2018, Kaplan, Inc.

Direct download: 2018-02-05_Questions_and_Some_Answers_on_TCJA.mp3
Category:Federal Tax Update -- posted at: 2:27pm EST

This week we look at the following items:

  • IRS to recompute 2018 inflation adjustment items
  • Priority of guidance discussed by IRS and Treasury
  • JCT counsel discussses impact of TCJA provisions on meals and entertainment and working condition fringe benefits
  • New Form 1024-A to be used by §501(c)(4) organizations seeking determination letter
  • Leaving return under doormat for ex-spouse to sign and mail not reasonable cause for late filing

Copyright 2018, Kaplan Professional Education, Inc.

Direct download: 2018-01-29_Government_Gets_Talkative.mp3
Category:general -- posted at: 7:06am EST

This week we look at the following items:

  • IRS publishes plan for dealing with government shutdown during tax season
  • 2017 Roth conversions can be recharacterized through October 15
  • Tenth Circuit limits trust’s deduction for property donation to basis in property
  • IRS begins sharing information with State Department for those with seriously delinquent tax debts

Copyright 2018, Kaplan, Inc.

Direct download: 2018-01-22_IRS_in_Shutdown_Mode.mp3
Category:Federal Tax Update -- posted at: 6:48pm EST

This week we look at the following items:

  • Supreme Court to take on South Dakota’s challenge to the 1992 Quill decision on nexus for sales taxes
  • FASB will allow private companies and not-for-profits to apply SEC Staff Accounting Bulletin 118 to deal with TCJA deferred taxes
  • Joint Committee on Taxation publishes its annual list of expired and expiring tax provisions, now updated for TCJA’s individual items
  • IRS finds a fuel reward programs where it agrees that a taxpayer can take accrued but unredeemed amounts as a current deduction
  • IRS publishes early percentage withholding tables for wages under TCJA

Copyright 2018, Kaplan, Inc.

Direct download: 2018-01-15_-_A_Sequel_26_Years_Later.mp3
Category:Federal Tax Update -- posted at: 7:02am EST

Current Federal Tax Developments for the week of January 8, 2018 - The Calm After the Storm  Current Federal Tax Developments is brought to you by the state CPA societies and the Loscalzo Institute, a Kaplan Company.

This week we look at the following items:

  • IRS to accept efiled returns beginning January 29
  • Employer retirement account being paid to surviving spouse cannot be transferred to beneficiary of surviving spouse at spouse’s death
  • Rollover of after-tax funds from 401(k) into traditional IRA creates basis
  • Innocent spouse relief granted despite fact that husband should have known about the income
  • Additional 6 year statute on unreported income from specified foreign assets does not apply until those assets were subject to information reporting

Copyright 2018, Kaplan, Inc.

Direct download: 2018-01-08_The_Calm_After_the_Storm.mp3
Category:Federal Tax Update -- posted at: 5:41am EST

Current Federal Tax Developments for the week of January 2, 2018 - The Year of TCJA and CPAR.  Current Federal Tax Developments is brought to you by the state CPA societies and the Loscalzo Institute, a Kaplan Company.

This week we discuss the following items:

  • SEC issues bulletin on handling deferred taxes related to TCJA
  • IRS requires use of Secure Access accounts to access e-Services
  • IRS issues news release on deducting prepaid real estate taxes
  • Safe harbor created for residential casualty losses just as personal casualty losses generally go away
  • In other not long to be useful guidance, the IRS holds that a group of films licensed together can qualify as Section 199 property
  • No deduction is allowed for tuition discount until student meets attendance requirement
  • IRS announces will continue to use same format W-4s for TCJA withholding
  • CPAR opt-out final regulations are issued
  • IRS extends date for providing Forms 1095-B and C for 2017
Direct download: 2018-01-02_The_Year_of_TCJA_and_CPAR.mp3
Category:Federal Tax Update -- posted at: 6:48am EST

This week we look at the following developments:

  • Conference committees appointed and Joint Committee on Taxation issues report on differences

  • IRS memo clarifies the tax treatment of a disgorgement payment following U.S. Supreme Court decision

  • Qualified plan required amendment (RA) list published for 2017

  • No loss allowed on sale to former spouse

  • IRS found not to have conducted a second examination of the taxpayers’s books and records

Copyright 2017 Kaplan Inc.

Direct download: 2017-12-11_-_Let_the_Conference_Begin.mp3
Category:Federal Tax Update -- posted at: 12:58pm EST

This week we look at the following developments:

  • Senate passes their version of HR1, setting up moving to a conference committee
  • IRS gets access to information from bitcoin exchange
  • The Tax Court uses English law to determine if a payment was alimony for federal tax purposes
  • A safe harbor casualty loss rule is adopted for damage to concrete foundations caused by pyrrohite
  • A taxpayer is denied a deduction for legal fees to recover overpaid alimony
  • More relief for partnerships due to change in filing dates for 2016 returns
  • The Tax Court updates its views on how to evaulate Stamps.com postmarks under timely filing rules

Copyright 2017 Kaplan Inc.

Direct download: 2017-12-04_On_to_the_Conference.mp3
Category:Federal Tax Update -- posted at: 5:17pm EST

Current Federal Tax Developments for the week of November 23, 2017 - S Corporation Difficulties. Current Federal Tax Developments is brought to you by the state CPA societies and the Loscalzo Institute, a Kaplan Company.

This week we look at the following developments:

  • HR1 moves to the Senate floor this week
  • Taxpayer does not have COD income when relieved of requirement to pay back overpayments on pension
  • Qualified plan relief provisions extended to victims of California wildfires
  • Court does not accept attempt to use FLP discount to create income tax loss from liquidation of S corporation formed to hold FLP interest
  • No basis to shareholders in debt to S corporation other S corporation shareholders controlled
  • IRS issues FAQ on QSEHRAs

The articles for this week can be downloaded below:

2017-11-27 Current Federal Tax Developments

Copyright 2017 Kaplan Inc.

Direct download: 2017-11-27_S_Corporation_Problems.mp3
Category:Federal Tax Update -- posted at: 12:44pm EST

Another week as Congress continues down the path towards comprehensive tax reform. This week we look at the changes the Senate made to its bill, as well as the passage by the House of their version of the bill. We also discuss what comes next in this process.

The PDF below has the description of the two bills as they stood when this was recorded on November 18, 2017.

2017-11-20 Current Federal Tax Developments

Copyright 2017 Kaplan Inc.

Direct download: 2017-11-20_One_Down_One_to_Go.mp3
Category:Federal Tax Update -- posted at: 2:27pm EST

This week we look at the current developments on the tax reform front, including the two amendment sets adopted by the Ways and Means Committee and the Joint Committee's explanation of the bill the Senate Finance Committee will hold hearings on beginning Monday.

Copyright 2017 Kaplan Inc.

Direct download: 2017-11-13_Tax_Reform_Continues.mp3
Category:general -- posted at: 3:09pm EST

Current Federal Tax Developments is brought to you by the Loscalzo Institute and your state society of CPAs. This week we look at HR1, Tax Cuts and Jobs Act.

A PDF with a description of the provisions can be downloaded below:

2017-11-06 Current Federal Tax Developments

Copyright 2017 Loscalzo Institute, a Kaplan Company.

 

Direct download: 2017-11-06_Current_Federal_Tax_Developments_-_Tax_Reform_Starts.mp3
Category:general -- posted at: 7:44am EST

Current Federal Tax Developments is brought to you by the Loscalzo Institute, a Kaplan Company and by your state society of CPAs.

This week we look at the following developments:

  • House adopts Senate budget resolution beginning tax reform process
  • A taxpayer’s amount of claimed theft loss found excessive by Tax Court
  • An expert’s testimony did not substitute for records of cost of goods sold
  • IRS summons to state agency found to be proper
  • IRS memo discusses indirect loan issues for church 403(b) plan

Copyright 2017 Kaplan Inc.

Direct download: 2017-10-30_Kick_Off_for_Tax_Reform.mp3
Category:general -- posted at: 1:30pm EST

Current Federal Tax Developments for the week of October 23, 2017 - Indexing Time of the Year. Current Federal Tax Developments is brought to you by the state CPA societies and the Loscalzo Institute, a Kaplan Company.

This week we look at the following developments:

  • IRS releases inflation adjusted tax factors for 2018
  • LB&I Division issues guidance on unit of property and major component issues for the mining industry
  • IRS announced retirement plan numbers for 2018
  • IRS announces nonacquiesence in S corporation/real estate professional decision
  • Anti-Kerr regulations officially withdrawn by the IRS
  • 2017 Returns without health care information will not be accepted for efiling
  • A court decision that appears to arrive at approximately the right place, but for all the wrong reasons

Copyright 2017 Kaplan Inc.

Direct download: 2017-10-23_Indexing_Time_of_the_Year.mp3
Category:general -- posted at: 1:32pm EST

This week we look at the following developments:

  • Filing date relief issued by IRS for victims of Northern California wildfires
  • Challenge to minister’s housing allowance exclusion returns to court
  • Tax Court will assert strict subordination requirement for mortgages on conservation easements outside First Circuit
  • Signature no longer required for §754 election
  • Retroactive loss of tax-exempt status going back a decade proves very costly in terms of interest on unpaid tax
  • IRS email discusses potential impact on due date disaster relief and date for assessment of tax

PDF with articles for this week's podcast.

Copyright 2017 Kaplan Inc.

Direct download: 2017-10-16_Housing_Allowance_Returns_to_Court.mp3
Category:general -- posted at: 3:45pm EST

Loscalzo Institute/A Kaplan Corporation Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week we look at the following developments:

  • South Dakota petitions the Supreme Court for its Quill challenge
  • Congress passes a Hurricane relief bill
  • Taxpayer did not willfully fail to file FBAR
  • Parents are held liable to repay dependent son’s advanced health insurance credit
  • LB&I announces method that can be used to start with ASC 750 research expenses in computing qualified research expenditures
  • Time off donation programs expanded to cover Hurricane Maria relief donations
  • IRS releases special per diem rates for new fiscal year

Copyright 2017 Kaplan Inc.

Direct download: 2017-10-09_Congress_Proves_It_Can_Pass_a_Tax_Bill.mp3
Category:Federal Tax Update -- posted at: 1:32pm EST

Loscalzo Institute/A Kaplan Corporation Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week we look at the framework for comprehensive tax reform that was issued by the “Big 6” and is scheduled to be taken up by Congress.  We discuss the proposal’s framework for changes in:
 
  • Standard deduction and personal exemptions
  • Individual tax brackets
  • Alternative minimum tax repeal
  • Itemized deductions
  • Work, education and retirement issues
  • Estate and GST Tax repeal
  • Business tax rates
  • Expensing of capital improvements
  • Interest expense
  • Other business deductions and credits
  • Offshore corporate earnings
  • Where does this go from here?

Copyright 2017 Kaplan Inc.

Direct download: 2017-10-02_Framing_Tax_Reform.mp3
Category:general -- posted at: 12:41pm EST

Loscalzo Institute/A Kaplan Corporation Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week we look at the following developments

  • IRS Extends Harvey Relief to Victims of Irma
  • South Dakota Ready to Ask Supreme Court to Throw Out Quill
  • Massachusetts Releases Regulations That Broadly Define Physical Presence
  • IRS Has Right to Examine First Deceased Spouse Form 706 to Decrease DSUE at Second Death

Copyright 2017 Kaplan, Inc.

 

Direct download: 2017-09-25_Good_Deeds_and_Conflicts_of_Interest.mp3
Category:Federal Tax Update -- posted at: 9:50am EST

Loscalzo Institute/A Kaplan Corporation Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week we look at the following developments

  • IRS Extends Harvey Relief to Victims of Irma
  • South Dakota Ready to Ask Supreme Court to Throw Out Quill
  • Massachusetts Releases Regulations That Broadly Define Physical Presence
  • IRS Has Right to Examine First Deceased Spouse Form 706 to Decrease DSUE at Second Death

Copyright 2017 Kaplan Inc.

Direct download: 2017-09-18_Making_Quill_Irrelevant.mp3
Category:Federal Tax Update -- posted at: 5:55pm EST

Loscalzo Institute/A Kaplan Corporation Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: 72 IRS Memorandum Gives Examples of Applying Plan Loan Grace Period Rules

Section: 165 Loss Does Not Qualify for Special Relief Revenue Procedure from Madoff Era

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: 36B Taxpayer Had to Repay Excess Premium Credit Despite Exchange Not Reacting to Notice of Change in Income

Section: 73 Loss from Competing in Pageants Reportable on Return of Minor Daughter, Not Parents

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update podcast  with Ed Zollars, CPA

This week's podcast includes:

Section: 162 No Deduction Allowed for Premiums Paid to Related Entity in Microcaptive Structure

Section: 401 ESOP Failed to Cover Employees of Related Corporation, Plan Disqualified

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: 72 Tax Court Refuses to Take Birth Certification Provided by Taxpayer as Proof of Age When Taxpayer Provided Issuing Agency with Date of Birth

Section 162 No Deduction for Employee Who Failed to Submit Expenses for Reimbursement by Employer

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: 166 Moneylending Was a Business for Taxpayer, So Debt Was a Business Bad Debt

Section: 170 Proceeds From Sale of Land Used for Farming Is Not Income From Farming or Ranching for Purpose of Expanded Conservation Easement Deduction

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: State Tax Colorado Publishes Rules for Sellers to Comply with Tattletale Use Tax Reporting

Section: Security Another Phishing Scam Makes the Rounds Attacking Tax Professional

And Much More...

 


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: Tax Reform Congressional and Administration Officials Release Statement on Tax Reform 

Section: Appeals to Begin Offering Web-based Conferences in Pilot Program

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: 85 Taxpayer Had to Report Unemployment Benefit Income Even Though He Later Repaid the Benefits

Section:IRS for the Third Time Extends Safe Harbor for Recipients of Hardest Hit Fund Relief Through 2021

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with

Ed Zollars, CPA

This week's podcast includes:

Section: 72 Employer's failure to Deduct 401(k) Loan Payment form Employer's Pay While on Leave Resulted in Taxable Distribution.

Section: 162 Legal Fees Related to Employment, Not Taxpayer's New Business Venture

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with

Ed Zollars, CPA

This week's podcast includes:

Section: State Tax Washington State Enacts Use Tax Tattletale Bill with Very Low Threshold

Section: 32 IRS Will Not Follow Case That Allowed Taxpayer Filing Married Filing Separate to Claim Earned Income Tax credit

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 72 No taxable IRA Distribution Where Taxpayer Had Funds Wired to Buy Stock That Custodian Later Refused to Accept

Section: 274 Full Deduction Allowed to Hockey Team for Meal's Provided to Players at Away Games

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: Security Latest Phishing Email to Target Tax Professionals Uses Spoofed Emails from Education Providers

Section: 3401 Corporation Liable for Payroll Taxes Left Unpaid by PEO

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 267 ESOP Participants Accrued Compensation Found Not Deductible Until Paid

Section: 6103 Taxpayer Can Obtain Information on Payment of Tax By Contractors From IRS in Employment Tax Dispute, But Only During Court Dispute

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section 2010 Automatic Late Portability Election Relief Produce Published by IRS

Section: 6109 IRS Can Require PTINs for Tax Preparers, But Cannot Charge User Fees for Issuance and Renewal

And Much More...


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: Exam IRS Warns Agents Against Using IRS Website FAQs to Sustain Positions in Exam

Section: Payments User Fees For Certain Rulings, Including Private Letter Ruling, Must Be Submitted via Pay.gov

And Much More...

 


Loscalzo Institute's Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: 61 Court Accepts IRS's Reconstruction of Business Using Bank Deposits and Form 1099K

Section: 501 Organization Formed to Support "Community Journalism" Did Not Quality for Exempt Status

And Much More...

 


Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: 6015 Divorce Decree Splitting Ex-spouse's Liability for Prior Taxes Did Not Control Innocent Spouse Relief

Section: 6511 CCA Outlines When Refunds Created by OVDP Filing Can Be Offset Against Tax Due

And Much More...

 


Loscalzo Institute Current Federal Tax Developments Weekly Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: Bankruptcy Return Filed After IRS Assessment Did Not Allow Tax Debt to Be Discharged in Bankruptcy

Section: Various IRS Adds Direct Link to Get Transcript to View Your Tax Account Information Page

And Much More...


Loscalzo Institute's Current Federal Tax Developments Weekly Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: 36B IRS Releases Inflation Adjusted Individual Affordable Care Percentages for 2018

Section: 223 HSA Limits Increased for 2018

And Much More...


Current Federal Tax Developments Weekly Update Podcast with

Ed Zollars, CPA

This week's podcast includes:

Section: 41 Taxpayer Not Allowed to Use Estimation Method to Determine Wages That Represented Qualified Research Expenses

Section: 61 IRS Published Terminal Charge and SIFL Mileage Rates for January - June 2017

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 402 Examining Agent Abused Discretion by Refusing ot Consider Late Rollover Relief Requested by Taxpayer

Section: 446 2017 Revision of Comprehensive List of Automatic Accounting Method Changes Issued by IRS 

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 167 IRS announces It Will Not Follow Court Decision Treating Retail Building as Placed in Service Before It Had Been Ready to Open

Section: 460 IRS Announces Its Disagreement With Allowing Costs of Entire Development for Purposes of the Completed Contract 95% Test 

and Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section 263 Expenditures Required by Regulatory Agency to Obtain Approval for Merger Not Automatically Required to be Capitalized

Section: 6103 Taxpayer Can Obtain Information on Payment of Tax by Contractors From the IRS in Employment Tax Disputes

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update with

Ed Zollars, CPA

This week's podcast includes:

Section: 41 Interim Guidance Issued for Taxpayers Electing to Claim Research Credit Against Payroll Taxes

Section: 162 No Evidence Any Services Were or Could Have Been Preformed for Management Services Paid to Related  Corporation

And Much More...

 


Nichols Patrick Current Federal Tax Developments Weekly's Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Appeals Small Business/Self-Employed Taxpayer Fast Track Settlement Program made permanent

Section: OPR Has No Authority Over Tax Preparation or Opinion Services Offered by Disbarred Attorney

And Much More...

 


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section 162 Students Participating in State Department Summer Work Programs Denied Travel Deductions Despite Limitations Contained in Visas

Section: 168 Racing Team May Treat Individual Auto Parts, Rather Than Entire Racing Car, as Unit of Property for Disposition Purposes

And Much More...

 


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section 36B Ways and Means Committee to Begin Mark Up of American Health Care Act

Section 911 Taxpayer's Abode Remained in the :United States Now Foreign Earned Income Exclusion Allowed

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 170 Doctrine of Substantial Compliance Did Not Apply to Taxpayer Who Failed to Meet Documentation Requirements for Donation of Used Airplane

Section: 213 Medical Deduction Allowed for Treatments Not Generally Recognized as a Conventional Treatment 

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 162 No Deduction Allowed for Payment to Related Entity When Reasonableness of Payment Not Demonstrated

Section: 166 No Business Bad Debt Nor Partnership Loss Allowed to Taxpayer

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update

with Ed Zollars, CPA

This week's podcast includes:

Section: Security Yet Another Phishing Email Warning from the IRS

Section: 408A Sixth Circuit Panel Finds IRS Cannot Use Substance Over Form to Recharacterize DISC-Roth IRA Structure

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: 104 Taxpayer Not Allowed to Exclude Amounts form Income Merely Because IRS Allowed the Position on Three Prior Amended Returns

Section: 108 Value of CalPERS Pension Not Included in Calculation of Insolvency

And Much More...

 


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 71 Last Minute Changes to Separation Agreement Required Entire payment to Be Treated as Not Alimony

Section: 106 Fixed Indemnity Medical Plan Payments Are Taxable as Wages When Received If Premiums Were Not Paid from After-Tax Funds

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

IRS Issues, Then Pulls Back, Proposed Regulations for BBA Partnership Audit Regime - REG-136118-15

 

 


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 446 IRS Grants Relief to Taxpayer When CPA Firm Inadvertently Failed to Have Taxpayer File Form 3115

Section: 469 Surgeon's Interest in Surgical Center Generated Passive Income and Taxpayer Did Not Need to Group With Medical Practice

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Security New More Sophisticated Phishing Attacks Aimed at Tax Professionals

Section 61 IRS Sets Annual Limits On Value of Vehicles for Cents Per Mile and Fleet-Average Valuation Rule


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Various List of Expired and Expiring Federal Tax Provisions from 2016-2025 Released by Joint Committee on Taxation

Section: FBAR Reporting FinCEN Announces Grant of Automatic Six Month Extension to October 15 for FBAR Reports

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 501 Narrow Scholarship Criteria Found to Limit Benefits to Founder's Son, Exempt Status Denied

Section: 1297 Final Regulations Published Related to Determining Ownership of PFICs and Reporting Requirements

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Tax Update Podcast with Ed Zollars, CPA

This week's podcast includes:

Section: 104 Extended Statute Enacted to Claim Refund Related to Non-Taxable Severance Payments Made to Veterans

Section: 263 Relief Extended By One Year to Make Certain Accounting Method Change Requests Under Automatic Procedures to Comply with Tangible Property Regulations

And Much More...

 


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: State Tax Colorado Law Requiring Out of State Sellers to Report on Colorado Customers Who May Owe Use Tax Upheld by Tenth Circuit

Section: FBAR Reporting Couple's Attempt at Only Partial Disclosure in IRS Voluntary Disclosure Program Did Not Save Them From Being Found to Have Willfully Not Filed FBAR Reports

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Tax Update with

Ed Zollars, CPA

This week's podcast includes:

Section: 162 Surviving Spouse Can Deduct Inherited Farm Inputs Previously Deducted When Purchased In Prior Year By Decedent

Section: 4980D Exemption for Certain Small Business HRA Passed By Congress

And Much More...

 




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