{"id":661,"date":"2012-02-21T14:50:43","date_gmt":"2012-02-21T20:50:43","guid":{"rendered":"http:\/\/www.taxeducationinc.com\/wordpress\/?page_id=661"},"modified":"2025-10-23T11:05:33","modified_gmt":"2025-10-23T16:05:33","slug":"topics","status":"publish","type":"page","link":"https:\/\/www.taxeducationinc.com\/wordpress\/seminar\/tax-update-part-1\/topics\/","title":{"rendered":"Topics"},"content":{"rendered":"<p><strong>\u00a02025 TAX UPDATE PART 1\u00a0<\/strong><\/p>\n<p>Update Part 1 Topics:<\/p>\n<ul>\n<li>What\u2019s new. An annual update on recent cases, regulations, and rulings including coverage of the OBBBA no tax on tips, no tax on auto loans, and no tax on overtime provisions<\/li>\n<li>Theft loss deductions after the OBBBA: is there any way to make it work?<\/li>\n<li>Update on ERC<\/li>\n<li>Collection due process hearings: client opportunities to contest a notice of federal tax lien (NFTL) or IRS levy without going to court<\/li>\n<li>Crypto\/AI Update<\/li>\n<li>Focus topics: short discussions of selected topics<\/li>\n<li>Understanding assessment: the IRS cannot collect a tax that has not been assessed, so what, exactly, is assessment?<\/li>\n<li>Addressing address changes<\/li>\n<li>Continuing worker classification issues and new IRS guidance<\/li>\n<li>The bad debt deduction: making the most of a bad thing<\/li>\n<li>Ethics: Reasonable cause defenses to penalties<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><!--\n<strong>\u00a0Topics Include:\u00a0<\/strong>\n\n\n<ul>\n \t\n\n<li>What\u2019s new. An annual update on recent cases, regulations, and rulings.<\/li>\n\n\n \t\n\n<li>SECURE ACTS 1 and 2 FINAL regulations.<\/li>\n\n\n \t\n\n<li>The Masters rule: the 15-day residential rental exclusion, how it works, and how it doesn\u2019t work.<\/li>\n\n\n \t\n\n<li>Guide to charitable contributions and the qualified appraisal requirements.<\/li>\n\n\n \t\n\n<li>Corporate transparency act: Step-by-step guide to preparing beneficial owner information reports (BOIRs).<\/li>\n\n\n \t\n\n<li>Written supervisor approval of penalties: does it actually protect taxpayers?<\/li>\n\n\n \t\n\n<li>Self-directed IRAs and unrelated business taxable income (UBTI).<\/li>\n\n\n \t\n\n<li><strong>Ethics:<\/strong>\u00a0Update on Federal Trade Commission Safeguards Rule applicable to tax return preparers, including MANDATORY use of multifactor authentication<\/li>\n\n\n \t\n\n<li style=\"list-style-type: none;\">\n--><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00a02025 TAX UPDATE PART 1\u00a0 Update Part 1 Topics: What\u2019s new. An annual update on recent cases, regulations, and rulings including coverage of the OBBBA no tax on tips, no tax on auto loans, and no tax on overtime provisions &hellip; <a class=\"more-link\" href=\"https:\/\/www.taxeducationinc.com\/wordpress\/seminar\/tax-update-part-1\/topics\/\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":172,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"page-altright-regisiternow.php","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-661","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages\/661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/comments?post=661"}],"version-history":[{"count":99,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages\/661\/revisions"}],"predecessor-version":[{"id":5227,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages\/661\/revisions\/5227"}],"up":[{"embeddable":true,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages\/172"}],"wp:attachment":[{"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/media?parent=661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}