Federal Tax Update Podcast

This week we look at:

• Understanding 2026 ACA Adjustments
• Substantiating Noncash Charitable Contributions
• Filing Proper Refund Claims
• 2026 Employer Shared Responsibility Payments (ESRP)
• Changes to IRS LB&I Tax Examinations

This week we look at:

• Conservation Easement Deductions: A Critical Review of Rock Cliff Reserve, LLC
• Portability Election Pitfalls: A Deep Dive into Estate of Rowland and DSUE Requirements
• Understanding Equitable Tolling in Tax Court: Insights from Boechler, P.C. v. Commissioner
• A Critical Review of Veribest Vesta, LLC v. Commissioner of Internal Revenue: Implications for Conservation Easement Valuations
• Understanding Withholding and Reporting for Uncashed Retirement Plan Distribution Checks: A Review of Rev. Rul. 2025-15
• Fifth Circuit Affirms Tax Court’s Disallowance of Micro-Captive Insurance Deductions: An Analysis of Swift v. Commissioner

This week we look at:

• Recent Developments: Interpreting the Johnson Amendment in Tax-Exempt Status Litigation

• An Examination of Contract Formation in Tax Court Settlement: Insights from Arden Row Assets, LLC

• Jurisdictional Imperatives in Tax Court: A Case Study on Timeliness and Last Known Address

• Expanding Horizons: Potential Changes to Disaster Tax Relief Under the Filing Relief for Natural Disasters Act

This week we look at:

• Bad Debt Deduction and Accuracy-Related Penalties: Key Takeaways from Anaheim Arena Management, LLC v Commissioner
• FBAR Compliance and the CPA’s Due Diligence Under Circular 230
• Dissecting Partnership Audit Limitations: Insights from JM Assets, LP v. Commissioner
• Decoding Penalty Assessments: A Deep Dive into Moxon Corporation v. Commissioner
• Tax Court Scrutiny: Upholding Civil Fraud Penalties in Beleiu v. Commissioner