In this joint Tax Section Odyssey and Journal of Accountancy (JofA) podcast episode, host Neil Amato is joined by Melanie Lauridsen, AICPA VP of Tax Policy & Advocacy and Todd Sloves, AICPA Director of Congressional & Political Affairs, to discuss why paid tax preparer oversight is back in the spotlight. The conversation looks at key findings from a recent Government Accounting Office (GAO) report, what "minimum professional standards" could mean for the largely unregulated preparer market, and how the Senate's Taxpayer Assistance and Service (TAS) Act would implement guardrails and enforcement tools. The episode also explains a practical proposal from the SAFE Act that could simplify filing extensions and reduce penalty risk for taxpayers.

Questions answered in this episode:

• What did the GAO find in its latest report on paid tax return preparers, and why does it matter to taxpayers and the IRS?
• Why are so many paid tax preparers considered "unregulated," and what risks can that create for taxpayers?
• What are "minimum professional standards" for paid preparers, and what role does the AICPA support for establishing them?
• How would the TAS Act change IRS authority and guardrails around PTINs (including the ability to revoke and restore a PTIN)?
• How would the SAFE Act's extension safe harbor simplify filing an extension and help reduce underpayment penalty exposure?

AICPA resources

AICPA Advocacy news and resources

AICPA Tax Section

Keep your finger on the pulse of the dynamic and evolving tax landscape with insights from tax thought leaders in the AICPA Tax Section. The Tax Section Odyssey podcast includes a digest of tax developments, trending issues and practice management tips that you need to be aware of to elevate your professional development and your firm practices.

This resource is part of the robust tax resource library available from the AICPA Tax Section. The Tax Section is your go-to home base for staying up to date on the latest tax developments and providing the edge you need for upskilling your professional development. If you're not already a member, consider joining this prestigious community of your tax peers. You'll get free CPE, access to rich technical content such as our Annual Tax Compliance Kit, a weekly member newsletter and a digital subscription to The Tax Adviser.

Filing season is here — and so is confusion. In this episode, host April Walker, CPA, CGMA, Senior Manager — AICPA & CIMA, is joined by Mark Gallegos, CPA, MST, Partner — Porte Brown, to break down the most common questions around the new H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA) provisions, from Trump accounts to the senior deduction as well as discussion around electronic payments and refunds. Practical guidance is here to help you cut through the noise and get it right.

What you'll learn from this episode:

• How new Trump accounts are prompting new client questions while key issues remain unresolve
• How to clear up confusion around the senior deduction and social security taxation
• What additional information may be needed from clients for the new deductions for tips, overtime and auto loan interest
• Why practitioners might need to ask more questions related to energy credit expenditures
• That managing client misinformation and expectations is a core busy-season skill, especially as guidance continues to evolve.

AICPA resources

Planning after tax changes

FAQs on qualified tip and overtime deductions

IRS Payment Modernization: Sending and Receiving Funds Electronically

IRS Practice & Procedures

Trump accounts under Sec. 530A — FAQs and insights

Keep your finger on the pulse of the dynamic and evolving tax landscape with insights from tax thought leaders in the AICPA Tax Section. The Tax Section Odyssey podcast includes a digest of tax developments, trending issues and practice management tips that you need to be aware of to elevate your professional development and your firm practices.

This resource is part of the robust tax resource library available from the AICPA Tax Section. The Tax Section is your go-to home base for staying up to date on the latest tax developments and providing the edge you need for upskilling your professional development. If you're not already a member, consider joining this prestigious community of your tax peers. You'll get free CPE, access to rich technical content such as our Annual Tax Compliance Kit, a weekly member newsletter and a digital subscription to The Tax Adviser.

In this episode, host April Walker, CPA, CGMA, Senior Manager — AICPA & CIMA, is joined by Kasey Pittman, Managing Director of Tax Policy — Cherry Bekaert. A recent Supreme Court decision invalidated key tariffs issued under the International Emergency Economic Powers Act (IEEPA) — raising major questions about refunds, executive authority and what comes next. We discuss the ruling itself, explain what tariffs are impacted and outline practical steps tax practitioners should consider right now for importer clients.

What you'll learn from this episode:

· Why the Supreme Court invalidated the IEEPA tariffs

· Which tariffs are affected and which remain in place

· What we know (and don't know) about potential refunds

· How tax practitioners with importer clients can add value right now

· What to watch next in tariff policy

AICPA resources

Supreme Court decisions: Implications for the tax and accounting profession

Tariff Resource Center

Tax implications of tariffs

Other resources

Global Business Alliance (GBA) Tariff Tracker

Keep your finger on the pulse of the dynamic and evolving tax landscape with insights from tax thought leaders in the AICPA Tax Section. The Tax Section Odyssey podcast includes a digest of tax developments, trending issues and practice management tips that you need to be aware of to elevate your professional development and your firm practices.

This resource is part of the robust tax resource library available from the AICPA Tax Section. The Tax Section is your go-to home base for staying up to date on the latest tax developments and providing the edge you need for upskilling your professional development. If you're not already a member, consider joining this prestigious community of your tax peers. You'll get free CPE, access to rich technical content such as our Annual Tax Compliance Kit, a weekly member newsletter and a digital subscription to The Tax Adviser.