About this episode

This episode discusses various tax-related topics including S Corporation ownership, ERC, and the implications of generative AI in professional responsibility.

This week we look at: Nominal S Corporation Ownership and the Abuse Exception Recapping the ERC via Section 7405 Civil Actions Constructive Dividends, Formalities, and Civil Fraud CDP Hearings, Offer-In-Compromise, and RCP Calculations Professional Responsibility and Responsible AI Use Rigorous Proof for ERC "Partial Suspension" Claims

Topics covered

• S Corporation Ownership
• ERC
• Civil Actions
• Constructive Dividends
• Professional Responsibility
• Generative AI

Keywords

• S Corporation
• ERC
• Civil Actions
• Constructive Dividends
• Generative AI
• Professional Responsibility
• Offer-In-Compromise

Mentioned in this episode

Organizations: S Corporation, ERC, CDP, AI

More episodes of Federal Tax Update Podcast

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• 2026-07-13 A Week of Final Regulations · July 12, 2026 · 1h 26m
• 2026-07-06 ERC Cases Galore Week · July 5, 2026 · 1h 48m
• 2026-06-22 Qualified Opportunity Zone Interim Guidance for OBBBA · June 19, 2026 · 57 min
• 2026-06-15 Trusts and the New Section 68 · June 12, 2026 · 1h 3m
• 2026-06-08 An Inconsistent Tale of Two ERC Court Rulings · June 7, 2026 · 1h 7m

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