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Western CPE Blog

IRS Notice 2025-71: Breaking Down the Agricultural Loan Interest Exclusion

4 min read
The IRS issued guidance on the new 25% agricultural loan interest exclusion, establishing an 80% safe harbor and streamlined compliance rules for qualifying lenders.

Recent Blog Posts

The Fact and Fiction of the “Self Employment Tax Credit”

10 min read

Move over, ERC: there’s another social media craze gaining steam. The IRS has issued an

A&A Alert: The Final Chapter of the FASB Conceptual Framework

2 min read

It’s funny how these things work out. A few days ago, I was at Disney’s

GPS Tracker Doesn’t Work Alone to Get Deduction for Tax Preparer (Patricia Chappell v. Comm., TCS 2024-2)

9 min read

Patricia Chappell used MileIQ to track her location from March 23 to December 15, 2015.

Used Car Salesman Sells Judge on Cohan Rule (Jesse Alvarado and Estate of Maria De Lourdes Velasques v. Comm., TCM 2024-1)

9 min read

After 25 years as a commercial lender at Comerica Bank, Mr. Alvarado opened South Bay

Unreported Income, Unsubstantiated Deductions, Late Filing – Three Strikes and Taxpayer Loses (Paulette Thompson and Johnnie Thompson v. Comm., TCM 2024-14)

9 min read

The Thompsons earned income from farming operations raising and selling cattle, chickens, eggs, and turkeys.

IRS Explains the Employer-Provided Childcare Tax Credit on New IRS.gov Page (IR-2024-34)

9 min read

IRS has provided several plain language explanations on claiming the employer-provided childcare credit (§45F). An

Taxpayer Was Willful in Failure to File FBARs When He Ignored Red Flags (US v. David Vettel, Apr. 11, 2024. US District Court for the District of Columbia, No. 4:21-CV-03099)

9 min read

David Vettel opened a Swiss bank account and, from 2006 to 2011, failed to file

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