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All Episodes

Ed Zollars' Tax Update Podcast — 100 episodes

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Title
1

Gadgets and Gizmos

2

The Education of the Taxpayer from a Business Perspective

3

The Limits on Taking a Return Position

4

Net Operating Loss Guidance: Let's Try This One Again

5

What's Up Doc? Employee or Not?

6

A Matter of Time (And Innocent Spouses)

7

A Defining Moment-Brokerage Trade or Business

8

The Case of the Missing Cattle-Overvaluation Penalty

9

It's a Matter of Trust Funds—the Responsible Person Penalty

10

Losses and Choices-Stimulus Bill Net Operating Loss Rules

11

Housing Fiasco of a Different Sort-Casualty Loss Issues

12

A Matter of Timing-When Income and Deductions are Reported

13

Home is Where the Job Is

14

Sharing the Credit-IRS Rules on Section 36 Provision

15

Debt, Foreclosures and the Tax Law

16

Medical Expenses: Testing the Limits

17

Self-Employed or Not?

18

Section 6694 Saga Developments-An Update After Latest Revision

19

S Corporation Debt and How to Not End Up With Basis

20

Closing the Open Door-S Corporation Debt

21

Too Late to Elect

22

"Creative Planning" Creates Fraud Penalty

23

We Just Disagree-What is the Meaning of In Connection With?

24

At Death Do Payments Stop? Alimony Revisited

25

Delayed Rebate-Tax Status of Accrued Rebates

26

Authoritative Support-Getting the Required Support for a Tax Position

27

Keeping Things Open-Life Insurance Demutualization Case

28

Section 108 Proposed Regulations for S Corporations

29

I Wish That Hadn't Worked--Section 83(b) Election Regret

30

Home Run-A Look at Some Tax Provisions in the New Housing Law

31

Heeding Warnings-Taxpayer Penalized After Preparer Shopping

32

Virtual Machines and Tax Practice

33

Getting Started Automatically—IRS Modifies Rules for Start Up and Organization Costs

34

S Corporations and AAA

35

IRS Releases New FAQ on HSAs

36

Proposed Regulations for Preparer Penalties - Part Two

37

Proposed Regulations for Preparer Penalties - Part One

38

Who is Knocking at Your Door? Computer Security for Financial Professionals

39

Step or No Step-Holman Case

40

Poor Records Not Equated to Fraud

41

Not a Mere Technicality-SEP Disqualified

42

Partnership Liabilities, Tax Shelters and Different Views of the Same

43

All IRS Employees Are Not Equal

44

Sloppiness and the Tax Shelter

45

Qualified Joint Venture and Memo on Self-Employment Tax

46

The Mailbox Rule Comes Up Once Again

47

Was it a Gift or Compensation? The Tax Court Knows

48

Upon Further Review-Self-Employment Tax Issues

49

CPA Says Error, IRS Says Accounting Method

50

Risky Business - LLC Debt Restoration Provision Fails to Provide At Risk Status

51

Safe Harbor for Section 1031 Exchanges

52

Not Quite Good Enough-Timely Filing One More Time

53

Transforming Rental Income to Self-Employment Income - Qualified Joint Ventures

54

Economic Stimulus Package of 2008 (Tax Matters)

55

So You Want Your LLC to Be An S Corporation

56

A Capital Idea-But Not In the Eyes of the Court

57

Consenting to Disclosure or Use of Return Information

58

Knight Time for Investment Fees in Trusts

59

Economic Substance, Promissory Notes and Partnerships

60

Debt Relief, Recourse Mortgages and Tax Research

61

IRS's New View on §§6694 and 6695

62

Class Warfare in the Family (with an S Corporation)

63

End of Year Trifecta of New Tax Bills

64

Home is Where the Partnership Isn't

65

S Corporation Owner Health Insurance Deduction

66

Washing Out a Loss-IRS Rules on IRA's Relationship to Section 1091

67

Rolling Changes: IRS Releases Two Revisions to Circular 230 10.34

68

Total Devastation-Damage to a Residence and Eligiblity for Section 121

69

North, to Alaska-Thompson, Valuation and Reasonable Cause

70

It Has to Be Something! Tax Court Penalizes Taxpayer for Sloppy Records

71

Home Equity of a Different Sort-Claiming Deductions for a Home the Taxpayer Doesn't Own

72

Substantial Understatements—the Penalty under §6662(b)(2)

73

The Value of Standards-SSVS No. 1 Released and the Impact on CPAs in Tax Practice

74

Section 6662(b)(1) Penalties on Client-A Review

75

Testing the Limits-The IRS Loses Statute of Limitations Case

76

Delay of Game-IRS Grants Temporary Relief For Section 6694(a) Changes

77

Into the Penalty Box-Updated Prepared Penalty Provision in New Law

78

Kiddie Tax Update: Correction to New Law Podcast

79

On Second Try-Tax Law Changes Come Back After Veto

80

Payment Encore: Liability of Taxpayer for Embezzlement by Payroll Service

81

It Depends-IRS Proposes New Divorced Parents Regulations

82

Home is Not Where the Heart Is-Section 162(a)(2)

83

Cost of Bad Practice: IRS Notice Implementing Monetary Penalties Under Circular 230

84

An Extension We Don't Want-Tax Preparer's Fraud Taints Return for Statute of Limitation

85

Credit Denied-IRS Attacks Partnership State Tax Credit Shelter

86

There's English and There's the IRC-Passive, Active Conduct and Carrying On

87

A Family Affair-Spouses and Medical Reimbursement Plans

88

The New and Improved Health Savings Account

89

But I Left it at the Hotel-The Late Filing Issue

90

Literally Too Good To Be True-IRS Memorandum on Partnership Transaction

91

Put on Notice-IRS Explains the Distribution Provisions in the Pension Protection Act of 2006

92

When Did That Happen? Options and Exercise Date?

93

Maybe Not Better Late Than Never-Mark to Market Election under Section 475(f)

94

Timing is Everything-IRS Issues Year End Expense Guidance

95

Giving Credit Where Credit is Overdue-Holiday AMT Gift

96

The Dictionary vs. the Regulations-Active Participation in Retirement Plans

97

Close Doesn't Count-Accountable Plan Rulings

98

A Ringing in Your Ears-Telephone Tax Refunds and Businesses

99

To 83(b) or not to 83(b)-That is the Question

100

Sorry, But No Dice-Reliance Upon a Tax Professional Co-Administrator