Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • California CPA Disbarred for Disreputable Conduct
  • Only a Portion of Disability Benefits Excludable From Gross Income
  • Offset of Self-Employment Tax Refunds Limited
  • Domestic Corporation’s Attempt to Disguise Dividends From CFC Fails
  • Requiring Joint Filing to Claim Adoption Credit Is Not Unconstitutional
  • IRS Destroyed More Than 12,000 Reports of Fraud in Fiscal 2012
Direct download: Federal_Tax_Update_4_22_2013.mp3
Category:Federal Tax Update -- posted at: 12:54pm EST

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • D.C. Circuit Affirms S Corporation Loss Cannot Be Delayed, Penalty
  • Cancellation of Notes Due From Partner Is Deemed Distribution
  • Vehicle Service Contracts Qualify as Insurance
  • S Corp Does Not Have More Than 1 Class of Stock
  • “CARDS” Transaction Lacked Economic Substance
  • Cancellation of Debt Not Compensation, No Accuracy-Related Penalty
  • Advances to New Physicians Not Loans; Medical Clinic Denied Refund of FICA Taxes Paid
  • Sole Shareholder's Compensation Unreasonable; Penalty Applies to Tax Underpayment
  • IRS Fact Sheet Explains How to Report Natural Resources Income
  • Reporting Requirements for Gifts From Foreign Individuals
Direct download: Federal_Tax_Update_4_15_2013.mp3
Category:Federal Tax Update -- posted at: 9:14pm EST

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • Book Publisher's Activities Are Not Production Activities
  • Reporting Requirements for Condemnation Payments
  • AIG Loses Summary Judgment Motion in Economic Substance Dispute
  • Final Report on Retirement Plan Questionnaire Results
  • 2013 Allowable Living Expense Standards
  • Rental Losses Are Passive, Accuracy-Related Penalty Upheld
  • CPA Firm Seeks Clarity In Proposed Net Investment Income Tax Regs
  • Net Investment Income Tax May Not Qualify for Foreign tax Credit
  • Sixth Circuit Affirms Enforcement of IRS Summons to Payroll Company
  • Ninth Circuit Affirms Estate's Liability for Late-Filing Penalty
  • Texas CPAs Say Repair Regs Fail to Reflect How Small Businesses Operate
Direct download: Federal_Tax_Update_4_8_2013.mp3
Category:Federal Tax Update -- posted at: 3:24pm EST

Nichols Patrick Weekly Tax Update 

With E. Lynn Nichols, CPA

This week's podcast includes:

  • How to Dispute Employment Tax Assessment
  • State Law Determines Who Can Bind Partnership
  • Questionnaire Sent to Groups That Declare Themselves to Be Tax Exempt
  • Tax Court Determines Reasonable Compensation for Corporate Officers and Employees, Then Determines Reasonable Rental for Warehouse and Office
  • Transfer of Patents Was a Sale Subject to Amortization
  • Payments for Compensatory Damages Are Ordinary Business Expenses
  • Hawkins Elaborates on Conflicts of Interest
  • Appeals Court Refuses to Lift Injunction on Return Preparer Regulations
  • 2012 Employee Plans Issue Focus Paper on Plan Terminations
Direct download: Federal_Tax_Podcast_4_1_2013.mp3
Category:Federal Tax Update -- posted at: 10:59am EST

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