2025-04-16 A Very Busy Week as the Deadline Approached
Federal Tax Update Podcast · The Ohio Society of CPAs
April 16, 20251h 41m
Audio is streamed directly from the publisher (traffic.libsyn.com) as published in their RSS feed. Play Podcasts does not host this file. Rights-holders can request removal through the copyright & takedown page.
Show Notes
This week we look at:
- Massachusetts Source Income and the Sale of Stock by a Nonresident
- Navigating the Valuation Landscape: Insights from Pierce v. Commissioner
- Personal Liability for Corporate Sales and Use Tax: An Analysis of Matter of the Appeal of B. Wageman
- Navigating the IRS's ERC Claim Processing Moratorium and "Risking" Procedures
- Jurisdictional Prerequisites in Tax Refund Suits: A Case Study of Estate of Robert F. Armitage, Deceased v. The United States
- Dependency Claims and Child Tax Credits: A Look at Correll v. Commissioner
- WT Art Partnership LP v. Commissioner: Charitable Contribution Deductions and Valuation Pitfalls
- Zajac v. Commissioner: Disallowance of Numerous Deductions and Upholding Penalties
- Hampton v. Commissioner: Public Policy and Disallowance of Shareholder Loss Deduction
- Revised SIFL Rates for Valuation of Noncommercial Flights: Revenue Ruling 2025-9
- IRS Provides Limited Penalty Relief for Certain Micro-Captive Disclosure Statements
- The Demise of DeFi Broker Reporting: An Analysis of H.J. Res. 25