Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • First Circuit Affirms Dismissal of Malpractice Suit Against Accountant
  • Extension to File Request to Change Accounting Period Denied
  • Request to Change Accounting Period Deemed Timely Filed
  • Final Regs on Tax Treatment of Noncompensatory Partnership Options
  • Proposed Noncompensatory Partnership Option Regs
  • Partnership Options Regs Finalized, Expanded Recharacterization Rule Proposed
  • Real Estate Losses, Deductions Denied; Accuracy-Related Penalties Upheld
  • Failure to Provide Qualified Appraisal Results in Denial of Charitable Deduction
  • Improper Basis Adjustment to S Corporation Stock
  • Accountants Liable for Trust Fund Recovery Penalties
  • Easement Granted In Exchange for Subdivision Exemption Wasn't Deductible as Charitable Contribution
  • Settlement Payments Not Deductible; Government Granted Summary Judgment
Direct download: Federal_Tax_Update_Feb._11_2013.mp3
Category:Federal Tax Update -- posted at: 8:59am EDT

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • No Deduction for Conservation Easement Donation
  • Taxpayers Failed to Disclose Listed Transaction; Penalty Upheld
  • Proposed Regs on Individual Shared Responsibility Provision
    • FAQ on Individual Shared Responsibility Provision
    • Fact Sheet on Healthcare Shared Responsibility Rules
  • Tax Court Rejects IRS Adjustments to Automobile Businesses' Gross Receipts
  • Claims Court Has Jurisdiction to Determine Application of Accuracy-Related Penalty

Direct download: Federal_Tax_Update_Feb._4_2013.mp3
Category:Federal Tax Update -- posted at: 4:47pm EDT

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • TIGTA Releases Fiscal 2013 Audit Plan
  • Applicable Federal Rates for February
  • Penalty Relief for Farmers and Fishermen
  • Reasonable Cause Can Be Considered in Partnership-Level Proceeding
  • Individual Liable for Additional Tax on IRA Distribution
  • Tax Court Asserts Accuracy-Related Penalty in Like-Kind Exchange
  • Government Asks Court to Suspend Injunction in Return Preparer Regs Case
Direct download: Federal_Tax_Update_Jan._28_2013.mp3
Category:Federal Tax Update -- posted at: 2:21pm EDT

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Proposed Regs on Employer Shared Responsibility for Health Insurance Coverage
  • Q&A on Employer Shared Responsibility Provisions Under Affordable Care Act
  • Proposed Regs on Truncated Taxpayer Identification Numbers
  • Cost of Fiscal Cliff Avoidance Bill Estimated at $3.9 Trillion
  • IRS Publication on Taxable and Nontaxable Income
  • Social Security Disability Benefits Are Includable in Income
Direct download: Federal_Tax_Update_Jan._7_2013.mp3
Category:Federal Tax Update -- posted at: 8:50am EDT



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