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...

 


Nichols Patrick Current Federal Tax Developments  Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Enforcement Department of Justice Requests List of All Users of Bitcoin Exchange, Citing Potential for Tax Evasion

Section: Security Many Professionals Will Need to Verify Their Identity to Continue to Access Transcripts Via E-services

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Tax Update with

Ed Zollars, CPA

This week's podcast includes:

Section: Appeals IRS Announces Fast Track Mediation Collection Program, Replacing Prior Collections Mediation Program

Section: Enforcement Department of Justice Requests List of All Users of Bit Coin Exchange, Citing Potential for Tax Evasion

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 274 Taxpayer's Assertion that Car Used 100% for Business Does Not Change Requirements for Documentation

Section: 501 Religious Organization Formed to Operate Coffee Shop Denied Tax-Exempt Status

And Much More...

 


Nichols Patrick Current Federal Tax Developments with with Ed Zollars,CPA

This week's podcast includes:

A New President's %27s Tax Proposal

Direct download: SS_AUDIO_11_14_2016__A_New_President27s_Tax_Proposal.mp3
Category:Federal Tax Update -- posted at: 8:56am EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Security New Phishing Email Masquerades as e-Services Security Notice and Then Steals the Professional's Credentials

Section: 409A Addition of 25% Employer Match to Delay Receipt of Salary Found to Create Substantial Risk of Forfeiture

And Much More...


Nichols Patrick Federal Tax Developments Weekly Update Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: Criminal Former Tax Court Judge Pleads Guilty to Conspiring to Defraud the IRS

Section 1 Inflation Adjusted Numbers Issued By IRS for 2017 Including New Indexed Items Added in 2015 By Congress

And Much More...

 


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: 263 IRS Releases Revised Audit Technique Guide for Capitalization of Tangible Property

Section: 401 IRS Allows Retirement Plans to Allow Those Affected by Hurricane Matthew to Receive Loans and/or Hardship Distributions Under Simplified Procedures

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Security IRS Announces Plan to Require Secure Access Registration to Use e-Services, Follow-Up with Indefinite Delay

Section: 165 Method of Electing to Claim Disaster Loss Arising from Federally Declared Disaster in Prior Year Issued by IRS

And Much More...

Direct download: SS_AUDIO_10_17_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 9:02am EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 61 Payments Received Both From Charities and Individuals by Victims of Orlando Shooting Are Nontaxable Gifts to Recipient

Section: 61 SIFL Rates for 2016 Published

And Much More...

 


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast with

Ed Zollars, CPA

This week's podcast includes:

Section: Scams IRS Issues Series of Memorandums to Employees Regarding Making Initial Contact by Mail Rather Than Phone

Section: 1221 Property Deemed Held for Development and Was Not a Capital Asset

And Much More...


Nichols Patrick Current Federal Tax Developments weekly Update Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: 61 Minister's Vow of Poverty by Itself Not Sufficient to Exempt Income from Tax

Section: 71 Former Spouse's Share of Contingent Legal Fees Found to Be Alimony

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Tax Update 

with Ed Zollars, CPA

This week's podcast includes:

Section: Security IRS Sends Out Warnings on Multiple Attacks on Prepares and Their Systems

Section:469 TAM Finds Taxpayer's Grouping Not Tax Motivated and Lead to Appropriate Economic Units

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Scams IRS to Start Notifying Victims of Employment-Related Identity Theft

Section: 25A Purchase of Computer from Local Retailer Did Not Qualify for American Opportunity Tax Credit  

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: Scams IRS Restarts Get Transcript Online Program With More Rigorous Screening of Users

Section: 31 U.S.C. 9701 IRS Proposes to Raise Fees for Installments and Revise List of Charges 

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast 

with Ed Zollars, CPA

This week's podcast includes:

Section: 162 Taxpayer Had Not Begun Operation of Business During Year, No Business Deductions Allowed 

Section: Cash Basis Taxpayer Never Received Permission to Change Method to Defer Deduction for Paying Independent Contractors

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars

This week's podcast includes:

Section: Security Phishing Emails Claiming to be Software Updates Notices from Tax Software Firms Being Sent to Prepares

Section: Scams IRS Will Send Letter to Taxpayers Before Making Phone Contact for Federal Tax Deposit Alerts of Initiating Tip Examinations

And Much More...


Nichols Patrick Current Federal tax Developments Weekly Update Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: 162 Despite Being Unemployed for the Last Part of the Program, Deduction Allowed for Expenses Related to MBA Program

Section: 163 Home Mortgage Debt Amount Limitation Applies on a Per Taxpayers Basis

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: FBAR Reporting NO FBAR Required for Account with Offshore Gambling Operation...

Section: 6695 Draft of Form for Expanded Preparer Due Diligence Released by IRS

And Much More...


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

This week's podcast includes:

Section: Scams IRS Restarts IP PIN Program That Was Shut Down After Finding 800 Fraudulent Return Filings Attempted with Reissued PINS

Section:6404 "Unfairness" Is Not a Criteria to Be Used to Determine if Interest is Excessive

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 11 USC 523 Seven Year Late Filed Return Was Not an Honest and Reasonable Attempt to Comply with Tax Laws, No Discharge in Bankruptcy

Section: 105 Changes Proposed For Forms 5500s, Including Eliminating Most Small Employer Health Plan Exemptions to Filing Form

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Podcast 

with Ed Zollars, CPA

This week's podcast includes:

Section: Security Prepares Warned About Risk of Data Theft in Their Practice by the IRS

Section: 36B Proposed Regulations on Health Credit Contain Instructions to Employers for Designing Opt-Out Payment Mechanisms

And Much More...


Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Scams 2016 Security Summit Actions and Results Released by IRS

Section: 61 Tax Aspects of Crowdfunding Discussed in IRS Information Letter

And Much More...

Direct download: SS_AUDIO_07_05_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 11:25am EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast 

with Ed Zollars, CPA

This week's podcast includes:

Section: 51 Procedures for Obtaining Work Opportunity Credit Certifications for 2015 & Early 2016 Hires Outlined by IRS

Section 170 Tax[payers Lose Virtually All Charitable Contributions For Failure to Meet Strict Substantiation Rules in the Law & Regulations

And Much More...

Direct download: SS_AUDIO_06_27_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 3:31pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 61 Duty of Consistency Requires Taxpayer to Pick Up Income in "Wrong" Year One Last Time

Section: 139F IRS Releases Guidance on Exclusion for Wrongful Incarceration Damages

And Much More...

Direct download: SS_AUDIO_06_20_2016__Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 6:56pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 108 Debt on Real Property Being Held for Sale Does Not Meet the Definition of Qualified Real Property Indebtedness

Section: 6662 Taxpayer's Unsuccessful Attempt to Find a Preparer to Confirm Their Own Preparer's Advice Not Reasonable Cause for Omitting Income

And Much More...

Direct download: SS_AUDIO_06_13_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 10:18am EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 61 Incentives Paid for Participation in Wellness Program to Employees Must be Treated as Taxable Wages

Section: 408 Assignment of Portion of Decedent's IRA to Spouse as Community Property Interest in Lawsuit Settlement Creates Taxable Distribution to Named Beneficiary

And Much More...

 

Direct download: SS_AUDIO_06_06_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 7:00pm EDT

Nichols Patrick Current Federal Tax Development Weekly Update Podcast

with Ed Zollars, CPA

 

This week's podcast includes:

Section: Scams Bogus Collection Phone Calls Being Made by Scammers Demanding Payment of "Federal Student Tax"

Section: Scams Policy Change Means IRS Win No Longer Initiate Audit Contract With Taxpayers Via Phone

And Much More...

 

Direct download: SS_AUDIO_05_31__2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 8:06am EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 162 Declining to Reconsider Validity of Regulation, Tax Court Denies Deduction for Law School Expenses to Accountant

Section: 402A IRS Adopts Final Regulations Removing Requirement to Treat Direct Rollover from Designated Roth Account as a Separate Distribution

And Much More...


Nichols Patrick Federal Tax Developments Weekly Update Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: Scams Policy Changes Means IRS Will No Longer Initiate Audit Contact With Taxpayers Via Phone

Section: Third Circuit Allow Deduction for Accrued Loyalty Reward Despite Requirement Customers Redeem Rewards Within Three Months

And Much More...

 

Direct download: SS_AUDIO_05_16_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 2:54pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Podcast

with Ed Zollars, CPA & Don Paul Cochran, JD, CPA

This week's podcast includes:

Section: 446 New Comprehensive List of Automatic Accounting Method Changes Issued by the IRS

Section: 1361 Acquiring Corporation Forced to Seek IRS /relief for Failure to Notice That QSST Elections for Trusts Holding Stock of Acquired Company Were Not Valid for Its Stock

And Much More...

Direct download: SS_AUDIO_05_09_2016__Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 3:04pm EDT

Nichols Patrick Current Federal Tax Development Weekly Update Podcast 

with Ed Zollars, CPA

This week's podcast includes:

Section 223 Most HSA Limits Will Remain Unchanged for 2017

Section: 6721 One Year of Penalty Relief Granted to Educational Institutions Who Continue to Report Amounts Billed Rather Than Raid on Form 1098-T

 

And Much More...

Direct download: SS_AUDIO_05_02_2016__Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 3:33pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Security IRS Has Found Cases Where Preparer's IT Systems Taken Over and Used to File Fraudulent Returns

Section: 53 Credit Carryover of Deceased Spouse Cannot Be Used by Survivor in Later Years

And Much More...

Direct download: SS_AUDIO_04_25_2016__Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 8:04am EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 36B IRS Releases Inflation Adjusted Individual Affordable Care Percentages for 2017

Section: 61 SIFL Rates for First Six Months of 2016 Published

And Much More...

Direct download: SS_AUDIO_04_18_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 7:53pm EDT

Nichols Patrick  Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 61 IRS Announces Disagreement With Case That Allowed 
Exclusion of Tax Advice Damage Awarded That Caused Taxpayer to Deviate From Lifetime Plan

Section: 223 Letter to Bankers States That Erroneous Employer HSA Contributions My Be Refunded  in More Situations Than Just Two Mentioned in Notice 2008-59

And Much More...

Direct download: SS_AUDIO_04_11_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 12:14pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: 1402 Income from Sale of Scrap Metal Did Not Represent Self-Employment Income to Taxpayer

Section: Estate Tax Deduction for Charitable Contribution Reduced Below Date of Death Value By Subsequent Actions of Family

And Much More...

Direct download: SS_AUDIO_04_04_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 3:32pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast 

with Ed Zollars, CPA

This week's podcast includes:

Section: 170 Taxpayers Failed to Obtain Documentations That No Goods of Services Were Received By Time Return Was Filed, Thus No Charitable Deduction Could Be Allowed

Section:183 Taxpayer's Injuries Did Not Move Tax Court To Find That Her Horse Operation Had a True Profit Motive

And Much More...

Direct download: SS_AUDIO_03_28_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 4:02pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast 

with Ed Zollars, CPA

This week's podcast includes:

Section: 132 Joint Committee Report Got It Wrong, As Congress Failed to Authorize Lump Sum Reimbursement of Retroactively Increased Transit Benefit.

Section: Trust Allowed Charitable Deduction for IRA Distribution Immediately Paid to Charity

And Much More...

Direct download: SS_AUDIO_03_21_2016__Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 5:50pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Scams IRS Shuts Down Online IP PIN recovery After Finding 800 Fraudulent Return Filings Attempted with Reissued PINs

Section: 51 Procedures for Obtaining Work Opportunity Credit Certifications for 2015 and Early 2016 Hires Outlined by IRS

And Much More...

Direct download: SS_AUDIO_03_14_2016__Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 1:57pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA

This week's podcast includes:

Section: Scams Spoofing Emails Being Sent to Obtain Confidential Employee Information from Employers

Section: Scams Over 720,000 Taxpayers Had Transcripts Accessed by Criminals Who Created Accounts on IRS Get Transcript Website

And Much More...

Direct download: SS_AUDIO_03_07_2016__Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 3:09pm EDT

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: 6038D Final Regulations on Reporting of Specified Foreign Assents by Certain Entities Issued

Direct download: SS_AUDIO_02_29_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 6:08pm EDT

Federal Tax Update Podcast

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Section: 136 Payment to Consumer Who Installed Photovoltaic Equipment a Nontaxable Subsidy
  • Section: 170 Deduction Allowed to Partnership, as Payment of Contribution by Related Corporation Found to Be a Mistake That Taxpayer Corrected
  • Section: 451 Taxpayer's Right to Income Neither Fixed nor Capable of Reasonable Estimate at Year End, So Not Included in Income Until Received
  • Section: 6228 Fact that TMP Had Been Dissolved Five Years Earlier Did Not Render FPAA Invalid, Petition by Notice Partner Filed One Day Late
Direct download: 2016-02-22_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 10:49am EDT

Federal Tax Update Podcast
With Ed Zollars, CPA

This week's podcast includes:

  • Section: Scams E-Filing PIN System Subject of Automated Attack Based on Information Obtained from Non-IRS Sources
  • Section: 62 Court Finds Judge Not Compensated By Fees, Business Deductions Must Be Taken as an Itemized Deduction
  • Section: 179 IRS Releases PATH Inflation Adusted 2016 Numbers for §179, Transit Benefits and Above the Line Educator Deductions
  • Section: 752 Impact of Guarantees on Treatment of Partnership Debt Discussed in Memorandum
  • Section: 6035 IRS Delays Due Date for Basis Statements One Additional Month to Allow for Publication of Proposed Regulations
  • Section: 6651 Minimum Penalty for Failure to File Returns Increased 
  • Section: 6662 Law Firm Had No Substantial Authority Nor Reasonable Cause for Deducting Unreasonable Level of Compensation
  • Section: 7605 IRS Has Right to Look at Records for Year Previously Examined to Verify Net Operating Deduction for Exam of Later Year
Direct download: 2016-02-15_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 9:40am EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast 

with Ed Zollars, CPA

This week's podcast includes:

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

Section: 401 Rules Provided for Permitted Mid-Year Changes in Safe Harbor 401(k) Plans

Direct download: SS_AUDIO_02_08_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 4:03pm EDT

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

This week's podcast includes:

Section: 401 Proposed Regulations Providing for Allowed Normal Retirement Ages in Government Plans

Section: 7121 IRS Failure to Abide by Closing Agreement Does Not Invalidate Assessment

And Much More...

Direct download: SS_AUDIO_02_01_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 8:13pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast with 

Ed Zollars, CPA

This week's podcast includes:

Section: 401 Failure To Follow Anti-Alienation Provisions in Dealing With Account Balance in Divorce Causes Disqualification of ESOP

Section: 877A Entire Gain on Installment Sale Taxed to Former Legal Permanent Resident on Date He Formally Gave Up Status

And Much More...

Direct download: SS_AUDIO_01_25_2016__Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 8:03am EDT

Nichols Patrick CPE Weekly Update Podcast with Ed Zollars, CPA

 

This week's podcast includes:

Section:61 Whistle-blower Settlement Taxable as Ordinary Income, Not Excluded as Personal Injury Settlement Nor a Capital Gain from Sale of Personal Goodwill

Section: 132 IRS Provides Procedures for Employers Who Included Transit Benefits in Taxable Wages During 2015 That Were Retroactively Nontaxable

And Much More...

Direct download: SS_AUDIO_01_18_2016__Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 5:16pm EDT

Nichols Patrick Current Federal Tax Developments Weekly Update Podcast

with Ed Zollars, CPA 

This week's podcast includes:

Section: 62 Television Worker is an Independent Contractor & Not an Employee Despite Being Covered by Union Contract

Section: 170 IRS Withdraws Controversial Alternative Charitable Contribution Substantiation Regulations

And Much More...

Direct download: SS_AUDIO_01_11_2016_Current_Fedeal_TAx_Developments.mp3
Category:Federal Tax Update -- posted at: 5:09pm EDT

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

This week's podcast includes:

Section 61: Data Breech Victims(Nor those Who May Later become Victims) Will Not Be Deemed to Have Taxable Income From Receipt of Identity Protection Services

Section 165: National Office Concludes No Ordinary Loss Allows to s Corporation for Worthless Subsidiary

And Much More...

Direct download: SS_AUDIO_01_04_2016_Current_Federal_Tax_Developments.mp3
Category:Federal Tax Update -- posted at: 3:09pm EDT

1



-->

Syndication

Categories

Archives

October 2016
S M T W T F S
     
            1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31