Roger sits down with tax controversy attorneys Jessica Marine and Peter Haukebo of Frost Law to unpack a court ruling most tax pros haven't heard of — but probably should act on before July. The Kwong case could mean significant interest and penalty refunds for clients who filed late during the COVID pandemic, and the window to file a claim is closing fast. They also dig into where ERC cases stand now, including why blanket IRS denials are clogging the appeals pipeline and what practitioners should be watching.

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Links mentioned in this episode

Chapters

• (00:00) - Welcome and Setup
• (02:21) - Meet Frost Law Firm
• (04:34) - Jessica Tax Court Experience
• (06:23) - Why Tax Controversy Matters
• (07:10) - Kwong Case Overview
• (09:43) - Disaster Deadline Rules
• (11:37) - Refund Claims and Deadlines
• (14:18) - IRS Response and Strategy
• (18:27) - Filing Form 843 Right
• (26:34) - ERC Meets Kwong
• (30:05) - ERC Audits and Mediation
• (31:22) - Appeals Backlog Deadlines
• (32:25) - Why ERC Won’t Die
• (33:57) - PEO Refund Roadblocks
• (37:03) - Where ERC Litigation Stands
• (39:19) - IRS Service Breakdown
• (44:27) - Tariffs Ruling Refunds
• (49:09) - When to Call Frost
• (54:43) - New SBA EIDL Collections
• (55:42) - Tariff Refunds Non Importers
• (57:52) - Final Thanks Sign Off

This podcast is a production of Earmark Media

The full transcript for this episode is available by clicking on the Transcript tab at the top of this page

All content from this podcast by SmallBizPros, Inc. DBA PADGETT BUSINESS SERVICES is intended for informational purposes only.

Roger and Annie check in at the 40% mark of filing season, covering a flurry of legislative activity — from a bipartisan Senate bill that would finally create minimum standards for tax preparers, to new crypto regulatory frameworks and the surprisingly complex mess around car loan interest deductions. They also break down what the IRS CEO told Congress this week, including some filing season stats that are better than expected, and some quality concerns that aren't.

Sponsors
Padgett - Contact Padgett or Email Jeff Phillips

Links mentioned in this episode

Chapters

• (00:00) - Tax Season Check In
• (02:38) - Bipartisan IRS Service Bill
• (03:48) - Modernizing IRS Tech
• (08:07) - Tax Preparer Standards
• (12:17) - OBBBA 2.0 Talk
• (16:19) - Healthcare Proposals
• (17:48) - Crypto Regulation Bills
• (21:45) - Bills That Passed
• (24:47) - Scams and Security Focus
• (28:33) - Filing Season Updates
• (29:03) - IRS Service Struggles
• (30:26) - Union Morale Fallout
• (32:25) - Notices and Forms Update
• (34:28) - CEO Hearing Highlights
• (37:13) - Audits and Tax Gap
• (39:19) - New Deductions Growing Pains
• (40:51) - Car Loan Interest Confusion
• (48:03) - ERC and Other Fraud Lessons
• (50:32) - Tariffs and Refund Questions
• (52:17) - AI Tax Prep Threat
• (54:04) - Wrap Up and Sign Off

This podcast is a production of Earmark Media

The full transcript for this episode is available by clicking on the Transcript tab at the top of this page

All content from this podcast by SmallBizPros, Inc. DBA PADGETT BUSINESS SERVICES is intended for informational purposes only.

Roger and Annie check in mid-tax-season with a candid look at what's actually landing on desks — from W-2s showing overtime pay coded a half-dozen different ways to clients convinced their entire salary qualifies for the new deduction. They also break down the meal and entertainment changes taking effect in 2026, including why your office coffee pot is now a tax problem.

Sponsors
Padgett - Contact Padgett or Email Jeff Phillips

Chapters

• (00:00) - Mardi Gras Catch Up
• (01:53) - Tax Season Pulse Check
• (05:17) - New Tips and Overtime Law
• (07:07) - Tracking and Payroll Prep
• (10:58) - New Fees and Tip Confusion
• (12:46) - W2 Example Box 14 Codes
• (16:25) - Should We Ask About Overtime
• (20:36) - OT Premium Smell Test
• (24:39) - Weird W2 Overtime Codes
• (27:04) - Pay Stub Premium Math
• (29:25) - Pay Stub Math Costs
• (29:55) - Overtime Premium Basics
• (32:13) - W2 Box 14 Overtime
• (33:27) - When Details Are Missing
• (35:35) - Double Overtime Limits
• (36:18) - Salary vs Overtime Claims
• (38:36) - Due Diligence and Fees
• (41:01) - Meals Rules Change 2026
• (45:01) - Zero Deduction Office Meals
• (45:37) - Coffee and Snacks Debate
• (48:59) - Client Education and COA
• (51:48) - IRS Paper Checks Ending
• (55:49) - Wrap Up and Next Steps

This podcast is a production of Earmark Media

The full transcript for this episode is available by clicking on the Transcript tab at the top of this page

All content from this podcast by SmallBizPros, Inc. DBA PADGETT BUSINESS SERVICES is intended for informational purposes only.