About this episode

This episode discusses recent federal tax updates including final regulations and various tax-related topics.

https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/12/2026-07-13-a-week-of-final-regulations This week we look at: Transitioning from First Time Abate (FTA) to Automatic Exemption from Penalty (AEP) Strict Enforcement of Tax Refund Statutes of Limitations Employee Retention Credit (ERC) Refund Claims & Pleading Standards Pandemic-Era Persistence of New York's Convenience of the Employer Rule Invalidity of Treasury Regulation Section 1.951A-2(c)(5) Non-Shareholder Capital Contributions vs. Compensation Final Section 1035 Exchange & Corporate Reorganization Regulations Reclassification of Abusive CRAT Structures as Listed Transactions The National Taxpayer Advocate’s Perspective on AEP

People in this episode

Host: FICPA Podcasts

Topics covered

• Federal Tax Update
• Final Regulations
• Tax Refund Statutes
• Employee Retention Credit
• Tax Penalties
• Corporate Reorganization

Keywords

• Federal Tax Update
• Final Regulations
• Employee Retention Credit
• Tax Refund
• Tax Penalties
• Corporate Reorganization
• New York Rule

Mentioned in this episode

Organizations: National Taxpayer Advocate, Treasury Regulation, New York

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