Webcast
IRS Security Recommendations for Tax Professionals: Essential Protection Strategies for 2025
By: 
& Cybersecurity threats are getting more sophisticate, regularly targeting firms. Learn how to keep your practice safe with security protocols.
Estate Deduction Denied: Eleventh Circuit Reinforces Scrutiny of Family Transfer Arrangements (Estate of Spizzirri v. Comm., No. 23-14049 (11 Cir. 2025))
By: An estate deduction goes awry when the Eleventh Circuit determined that the deduction did not meet the “bona fide” requirement under Section 2053.
California Corner: California Advances Internal Revenue Code Conformity Date
By: 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.
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)
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.
Why Partnership Basis Records Matter for Your Clients (Thomas W. Langlois v. Comm., TCM 2025-12)
Claiming partnership losses without sufficient partnership basis records comes with consequences when the Tax Court rules in Langlois v. Comm.
How to Become a Tax Preparer: A Complete Guide
By: 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.
What is the IRS’s Annual Filing Season Program (AFSP)?
Interested in the IRS’s Annual Filing Season Program (AFSP)? We’ll break down everything you need to know about the AFSP.
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.
The One, Big, Beautiful Bill Act and ACA: Congress Skips Premium Subsidies, Setting Up 2026 Health Cost Spike
The One, Big, Beautiful Bill Act did not extend ACA premium subsides, meaning clients purchasing marketplace insurance will see premium increases in 2026.
When is Depreciation Allowed for Converted Rental Property? (Sherman Derell Smith v. Comm., (TCM 2025-24))
Tax Court weighs in on claiming depreciation for a property converted from personal to rental use in Derell Smith v. Comm., (TCM 2025-24).
The One, Big, Beautiful Bill Act’s Changes to 529 Plans
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.
Time to Review Tax Planning: The One, Big, Beautiful Bill Act Raises the SALT Limit
The One, Big, Beautiful Bill Act raised the SALT limit, granting much needed relief to taxpayers in high-property-tax states.
Franchise Tax Board Announces New Online Revivor Application
A new online revivor application has been launched by the Franchise Tax Board of California.
A&A Alert: The AICPA Drops a New Standard, SSARS 27
By: Jeff Sailor, CPA
The AICPA’s issuance of SSARS 27 clarifies the application of AR-C section 70 in consulting engagements, business valuations, and more.
The One, Big, Beautiful Bill Act Revolutionizes Section 1202
Section 1202 has been revamped by the One, Big, Beautiful Bill Act (OBBBA) with a new tiered exclusion system, asset threshold, and more.
The One, Big, Beautiful Bill Act’s New Excise Tax on Remittance Transfers
A new 1% excise tax of remittance transfers quietly passes in the One, Big, Beautiful Bill Act (OBBBA) with implications for business and individuals wiring money abroad.
Trump Accounts: The One, Big, Beautiful Bill Act’s New Savings Vehicle
The One, Big, Beautiful Bill Act’s passing created “Trump Accounts”, a savings plan for those exclusively under the age of 18. Here’s what we know about them so far.
The One, Big, Beautiful Bill Act Makes Major Changes to Opportunity Zone Funds
By: Opportunity Zone Funds see five fundamental changes under the One, Big, Beautiful Bill Act, including new penalties, reporting requirements, and more investment opportunities.
Form 1099 Reporting Thresholds Change Under the One Big, Beautiful Bill Act
Among the changes from the One Big, Beautiful Bill, Form 1099-K revert to 2025 threshold levels while Form 1099-NEC and MISC see threshold increases.
The HSA Changes That Almost Were: What Actually Made It Into the One Big Beautiful Bill Act
The One Big Beautiful Bill Act (OBBBA) did not completely reform the HSA, but it did create three meaningful changes that affect client opportunities.