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November 26, 2025

IRS Notice 2025-69: Understanding New Guidance on No Tax on Tips and Overtime

By: Western CPE Staff

The IRS has issued new guidance for individuals who qualify for tip and overtime deductions through 2025-2028.

November 21, 2025

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

By: Western CPE Staff

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

November 21, 2025

The IRS Announces Its Modernized e-File (MeF) Production Shutdown Schedule

By: Jane Ryder, EA, CPA

The IRS has extended its annual e-file system shutdown to December 26, 2025, when the Modernized e-File system will stop accepting new individual and business tax return submissions at 11:59 a.m. ET.

November 14, 2025

IRS Announces Increases to 2026 Retirement Plan Contribution Limits

By: Western CPE Staff

The IRS has announced their annual increases to retirement plan contribution limits for 2026.

November 13, 2025

AI in Accounting: 5 Ways to Incorporate AI into Your Firm

By: Western CPE Staff

AI is only becoming more prevalent as a resource in the tax and accounting industry. Here are 5 ways that AI in accounting can change your practice.

November 6, 2025

IRS Grants Penalty Relief for 2025 Tax Year Reporting on Tips and Overtime

By: Western CPE Staff

On November 5, 2025, the Treasury Department and IRS announced penalty relief from One, Big, Beautiful Bill Act’s (OBBBA) reporting requirements for deductions on tips and overtime.

October 22, 2025

Wrong Signature Invalidates Assessment Window (CCA 202505027)

By: Sharon Kreider, CPA

What happens when a CFO signs Form 872-M without being the designated Partnership Representative? A significant loss of assessment authority by the IRS.

October 15, 2025

IRS Security Recommendations for Tax Professionals: Essential Protection Strategies for 2025

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

Cybersecurity threats are getting more sophisticate, regularly targeting firms. Learn how to keep your practice safe with security protocols.

October 7, 2025

Estate Deduction Denied: Eleventh Circuit Reinforces Scrutiny of Family Transfer Arrangements (Estate of Spizzirri v. Comm., No. 23-14049 (11 Cir. 2025))

By: Steven G. Siegel, JD, LLM

An estate deduction goes awry when the Eleventh Circuit determined that the deduction did not meet the “bona fide” requirement under Section 2053.

October 6, 2025

California Corner: California Advances Internal Revenue Code Conformity Date

By: Karen Brosi, CFP, EA

On October 1, 2026 Governor Gavin Newsom signed SB 711 (McNerney, Stats. 2025, Ch. 231) advancing California’s “specified date” for conforming to the Internal Revenue Code (IRC) to January 1, 2025.

September 30, 2025

Ranch Springs v. Commissioner: Tax Court Rejects $25 Million Conservation Easement Valuation (Ranch Springs, LLC v. Comm. (164 T.C. No. 6, March 31, 2025)

By: Sharon Kreider, CPA

A charitable contribution deduction of $25.8 million on a syndicated conservation easement (SCE) is denied by the Tax Court when valuation and appraisal methods are proven to be insufficient.

September 25, 2025

Why Partnership Basis Records Matter for Your Clients (Thomas W. Langlois v. Comm., TCM 2025-12)

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

Claiming partnership losses without sufficient partnership basis records comes with consequences when the Tax Court rules in Langlois v. Comm.

September 25, 2025

How to Become a Tax Preparer: A Complete Guide

By: Western CPE Staff

Millions of taxpayers rely on tax preparers to keep them out of trouble with the IRS. This essential guide will show you how to become a tax preparer.

September 24, 2025

What is the IRS’s Annual Filing Season Program (AFSP)?

By: Western CPE Staff

Interested in the IRS’s Annual Filing Season Program (AFSP)? We’ll break down everything you need to know about the AFSP.

September 23, 2025

What is CPE in Accounting? A Complete Guide to Continuing Professional Education

What is CPE in Accounting? We’ve got the answer. Learn everything you need to know and more about accounting CPE.

September 23, 2025

The One, Big, Beautiful Bill Act and ACA: Congress Skips Premium Subsidies, Setting Up 2026 Health Cost Spike

By: Sharon Kreider, CPA

The One, Big, Beautiful Bill Act did not extend ACA premium subsides, meaning clients purchasing marketplace insurance will see premium increases in 2026.

September 17, 2025

When is Depreciation Allowed for Converted Rental Property? (Sherman Derell Smith v. Comm., (TCM 2025-24))

By: Karen Brosi, CFP, EA

Tax Court weighs in on claiming depreciation for a property converted from personal to rental use in Derell Smith v. Comm., (TCM 2025-24).

September 9, 2025

The One, Big, Beautiful Bill Act’s Changes to 529 Plans

By: Sharon Kreider, CPA

529 plans have been transformed under the One, Big, Beautiful Bill Act, expanding the definition of “qualified” expenses for K-12 and adding qualifying credential programs for postsecondary education.

September 9, 2025

Time to Review Tax Planning: The One, Big, Beautiful Bill Act Raises the SALT Limit

By: Karen Brosi, CFP, EA

The One, Big, Beautiful Bill Act raised the SALT limit, granting much needed relief to taxpayers in high-property-tax states.

September 2, 2025

Franchise Tax Board Announces New Online Revivor Application

By: Karen Brosi, CFP, EA

A new online revivor application has been launched by the Franchise Tax Board of California.

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Understanding Organizational Behavior

2025 Federal Tax Update: Self-Study Only

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2025 California Federal Tax Update: Pro Edition

OMB Uniform Guidance Administrative Rules

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2025 California Federal Tax Update: Self-Study Only

Estimates, Contingencies and Going Concern

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Audit Correspondence – Practical Applications of Clarified Auditing Standards

Effective Innovation

Going Concern Accounting and Auditing Issues

Business Combinations and Consolidations

Estate Planning Fundamentals

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International Accounting

Behavioral Ethics

Audits of Group Financial Statements

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Breaking Point – Accounting for Financial Distress and Reorganization

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Advertising and Customer Acquisition Costs Under U.S. GAAP

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Accounting for Contract Acquisition and Fulfillment Costs

2025 World’s Liveliest SSARS Update

Partnership Tax Guide

Virtual Currency Taxation

Accounting for Construction Contractors

Employee Onboarding

From Purchase to Retirement – Accounting for PP&E Under U.S. GAAP

Predictive Accounting

Form 1099 Compliance

Accounting for Fixed Assets – What Every CPA Should Know

Accounting After Bankruptcy – Understanding ASC 852 and Fresh-Start Reporting

Essentials of Transfer Pricing

2025 World’s Liveliest Audit Update

Professional Ethics for Colorado CPAs

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