Podcast | 8-9-2021

This week’s podcast focuses on the following items:

  • IRS issues ERC guidance for 3rd/4th quarter and adds to other guidance – confirms issue for majority shareholders
  • IRS memorandum pushes IRS position regarding conservation easement extinguishment clauses
  • Best-selling author loses her appeal of Tax Court decision regarding her attempt to split off most of her publishing contract income from self-employment tax

You can listen to the podcastview the video version, and read the corresponding notes.