Art and Anson hit the items on the top of the tax agenda in this 2-hour tax update. 

Topics include:

  • Health Savings Accounts - IRS Rev. Proc. 2017-37
  • Inconsistent Partnership treatment of K-1. Malone v. Comm'r 148 T.C. No. 16 (2017)
  • Depreciation start date.  Action on Decision 2017-02
  • Tax change in accounting method because of new revenue recognition for accounting.  IRS Notice 2017-17
  • New partnership regulations
  • Pending legislation:
    • HR 1393 Mobile Workforce Bill
    • HR 2618 Child Care
    • HR 3220 Preserving the Taxpayers Rights Act; and
    • S 976 Marketplace Fairness Act
  • Joint estimated payments on separate returns.  CCA 201727007
  • ITIN expiration.  IRS Information Release 2017-109.
  • Reasonable basis exception for negligence penalty. Wells Fargo case 119 AFTR 2d 2017-196 (DC MN 2017)
  • Reliance on tax software for positions on return.  Bulakites TC Memo 2017-79
  • Speech by the new head of Criminal investigations regarding a previous topic, independent contractor vs. employee
  • Presidential Executive Order regarding regulations and the IRS response, Notice 2017-38
  • Contributions and completion of Form 8283, REFI case
  • AICPA comments on the new de minimis safe harbor rules and Form 1099
Session Information
Session Date:
August 07, 2017
Tax Talk with Art & Anson: August 2017 Update
Individual topic purchase: Selected
Georgia Society of CPAs
General: 2.00
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