Federal Tax Update Podcast
The Ohio Society of CPAs
Show overview
Federal Tax Update Podcast has been publishing since 2023, and across the 3 years since has built a catalogue of 104 episodes. That works out to roughly 110 hours of audio in total. Releases follow a weekly cadence.
Episodes typically run an hour to ninety minutes — most land between 51 min and 1h 16m — though episode length varies meaningfully from one episode to the next. None of the episodes are flagged explicit by the publisher. It is catalogued as a EN-language News show.
The show is actively publishing — the most recent episode landed 4 days ago, with 15 episodes already out so far this year. The busiest year was 2025, with 47 episodes published. Published by The Ohio Society of CPAs.
From the publisher
Federal Tax Update Podcast Series
Latest Episodes
View all 104 episodes2026-05-11 The Expensive Lost White Receipt and Certified Mailing
2026-05-04 Treasury Previews Upcoming 280E Medical Marijuana Guidance
2026-04-27 No More 280E for State-Legal Medical Cannabis Businesses
2026-04-20 Final Regulations Issued on Qualified Tip Income
2026-03-23 Claim of Right and the Correct Tax Year
This week we look at: Corporate Capacity and State Law Revivor Digital Asset Identification Relief Interest and Bonus Depreciation Relief ERC Disallowances and Legal Standing Substantiation Rules for Emergency Vehicles Partnership Audits and Due Process Social Security Repayments
2026-03-16 Trump Account Proposed Regulations
This week we look at: Proposed Regulations for IRC Section 530A "Trump Accounts" IRC Section 6434 Trump Account Pilot Program Micro-Captive Scrutiny Formalized BBA Audits: Notice Defects and the Statute of Limitations
2026-03-09 Sir You Are About to Lose Your Passport
This week we look at: Fiduciary and Beneficiary Liability for Unpaid Estate Taxes Retroactive Entity Classification and Partnership Basis 2026 Passenger Auto Depreciation Limits Passport Certification & Victimization Defenses Passport Revocation in Collection Suits Waiver of Foreign Earned Income Exclusion Time Rules New Digital Asset Reporting Landscape (Form 1099-DA)
2026-03-02 Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties
This week we look at: Required Minimum Distribution Regulations Delay CDP Proceedings and Underlying Liabilities Section 743(b) Adjustments and Economic Substance Assessability of Section 6038(b) Penalties
2026-02-23 Supreme Court Strikes Down Tariffs
This week we look at: Supreme Court Invalidates Executive Tariffs Under IEEPA Special Depreciation Allowance Under the OBBBA CAMT Adjustments and Relief Circuit Split on Third-Party Fraud Valuation and Penalties in Syndicated Conservation Easements
2026-02-16 Hallucinations Enter the Tax Court
This week we look at: TEFRA Jurisdiction and the "Limited Partner" Exception Artificial Intelligence and Substantiation Section 183 Profit Motive Rebate vs. Nonrebate Refunds Substantiation and Civil Fraud Consolidated Return Jurisdiction Copyright 2026, Thomas, Zollars & Lynch Ltd.
2026-02-09 Another Former Spouse Ends Up With a Jackpot When Her Ex-Spouse Dies Due to ERISA
This week we look at: The "Charitable LLC" Tax Shelter Section 280E Bars ERC for Cannabis Businesses TEFRA Intervention by Majority Partners R&D Credit Substantiation Supervisory Approval of Penalties ERISA Beneficiary Designations
2026-02-02 Paper Refund Checks Notices and Patience Now
This week we look at: Challenging the Presumption of Delivery (CDP Cases) Bank Deposits & Conduit Theory Mandates Under Executive Order 14247 (Notice CP53E) IRS Implementation of Executive Order 14247 - (FS 2026-02) Federal Priority Statute Liability FASIT Structure & Substantial Compliance
2026-01-26 Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge
This week we look at: ERC Refund Suits and Challenges to IRS Notice 2021-20 Section 6015(f) Equitable Relief and Attribution of Income Financial Disability Tolling under § 6511(h) Distinguishing "Tax Loss" for Sentencing vs. Restitution Implementation of Qualified Overtime Deductions (OBBBA)
2026-01-19 Fifth Circuit Reverses Tax Court on SE Income for State Law Limited Partners
This week we look at: SE Tax Liability for Limited Partners (Sirius Solutions) Whistleblower Awards and "Collected Proceeds" Statutory Construction of Section 168(k) Amendments Updated Safe Harbor Explanations for Section 402(f) Modernized Group Tax Exemption Framework Tax-Exempt Status of Supplemental Military Housing Allowances
2026-01-05 Proposed Regulations on New Car Loan Interest Deduction
This week we look at: Standard Mileage Rates & Notice 2026-10 2026 Procedural Updates - Annual Revenue Procedures Qualified Passenger Vehicle Loan Interest (QPVLI) Proposed Regulations Estate of Spenlinhauer v. Commissioner Late Filing and More Bargain Sale of For-Profit colleges to a Non-Profit (501(c)(3))
2025-12-29 Marijuana Rescheduling Restarts After Long Pause
This week we look at: Executive Action on Marijuana Scheduling and IRC § 280E State Paid Family and Medical Leave (PFML) Programs Estimated Tax Relief for Qualified Farmland Sales IRC § 163(j) Interest Limitation Updates Premium Tax Credit (PTC) Revisions
2025-12-22 Initial Scholarship Granting Organization Guidance Issued
This week we look at: Section 25F Advance Elections Unreported Income & The "Missing Witness" Constitutionality of Penalties Post-Jarkesy Section 280E & Offers-in-Compromise Substantiating Bad Debt & NOLs
2025-12-15 Postmark Date Risk Due to USPS Change
This week we look at USPS Changes to Postmark Date System H.R. 1491: Disaster Related Extension of Deadlines Act Capitalization Priorities: Temnorod v. Commissioner Notice 2026-5: HSA Expansion Under OBBBA Fulfillment by Amazon (FBA) and "Doing Business" Substantiation Failures: Mirch v. Commissioner
2025-12-08 Initial Details Released on Trump Accounts
This week we look at: Notice 2025-68 – Implementation of Trump Accounts Draft Form 4547 – Elections and Filing Mechanics Notice 2025-70 – The OBBBA Scholarship Tax Credit Alioto v. Commissioner – Corporate Distinctness
2025-11-24 Tips and Overtime Form 1040 Reporting Reiief
This week we look at: Innocent Spouse Relief Determination Standards Adjustments to Medicare Parts A, B, and D Equitable Distribution vs. Alimony (Pre-TCJA) Implementation of the Section 139L Interest Exclusion OBBBA Deductions for Tips and Overtime Compensation for 2025 returns