New Episodes
Top 10 Tax Cases of 2022
With Tony Nitti & Damien Martin
Featured CPE Episode
Top 10 Tax Cases
Top 10 Tax Cases of 2022 with Tony Nitti and Damien Martin
Jan 19 • 3 hr 20 min
Tax cases and guidance can provide a key to unlocking a deep understanding of the tax law for tax professionals and also help them better serve clients in planning and structuring transactions. Join Tony Nitti and Damien Martin for their fourth annual conversational exploration of key lessons from Tony’s top ten cases of the 2022.
Top 10 Tax Cases of 2022 with Tony Nitti and Damien Martin (Self-Study Video)
4 Credits: Taxes
$196 $119
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Tony & Damien's Top 10
A Rough Day for AirBNB Owners
When is rental income subject to Self-Employment Tax? What if you rent out a room in your own home? What if you provided amenities like maid service, Wi-Fi, or beachfront access? Where is the line drawn? Tony and Damien discuss IRS Chief Counsel Memo 202151005, which sought to answer the question for taxpayers and their advisors. This case study is part of a Self-Study Video Course available from Western CPE that can be purchased for CPE credit.
Tony & Damien's Top 10
How to Fail the SPA Test
The “Significant Participation Activities Test” and “Five of Ten Years Test” are used to determine if a taxpayer materially participates in an activity. The question considered in TAM 202229036 is this: Does participation via the SPA rule count for purposes of the “Five of Ten Years” test? The results might surprise you. In this episode, Tony and Damien break down the IRS’s analysis, as well as what it means for taxpayers. This case study is part of a Self-Study Video Course available from Western CPE that can be purchased for CPE credit.
Tony & Damien's Top 10
Damien's Favorite Tax Case of 2022
In Rogerson v. Commissioner, an aerospace entrepreneur grappled with the IRS about the status of passive activity losses generated from his two yachts. Tony and Damien analyze why the Tax Court sided with the IRS in its assertions regarding the “five of ten-year rule.” This case study is part of a Self-Study Video Course available from Western CPE that can be purchased for CPE credit.
Tony & Damien's Top 10
Tony's Favorite Tax Case of 2022
Hoops LP v. Commissioner involves the former owner of the NBA’s Memphis Grizzlies, who attempted to claim over $10 million in tax deductions for accrued but unpaid deferred compensation to two NBA players. Tony and Damien discuss what this means for business sellers and tax professionals. This case study is part of a Self-Study Video Course available from Western CPE that can be purchased for CPE credit.
Top 10 Tax Cases of 2022 with Tony Nitti and Damien Martin
Tax cases and guidance can provide a key to unlocking a deep understanding of the tax law for tax professionals and also help them better serve clients in planning and structuring transactions. Join Tony Nitti and Damien Martin for their fourth annual conversational exploration of key lessons from Tony’s top ten cases of the 2022.
$196 $119
Welcome to the Wild West[ern] Podcast
Who are we? Well, we’re The Western CPE Podcast Network. As a leader and innovator in the CPE industry, we enjoy finding new ways to bring you the tax, accounting, and finance content you need and want. So, we’re kicking off our podcast launch with a very special collaboration! Get ready for the Top 10 Tax Cases of 2022 with Damien Martin & Tony Nitti!