Log in to Buzzsprout Log in to your Buzzsprout account.

BuzzSprout: www.buzzsprout.com/admin/237225...

Spotify: open.spotify.com/episode/6eeo...

Apple Podcasts: podcasts.apple.com/us/podcast/f...

Amazon Podcasts: music.amazon.com/podcasts/968...

Ferraris, Montana LLCs, and Use Taxes - How Tax Works - Falcon Rappaport & Berkman LLP In episode 50 of How Tax Works, Matt Foreman discusses Al Capone, bad tax advice from the internet, and a sports car, which is a mixture of that led to the arrest of a youtuber. Listen to the episode ...

Episode 50 of How Tax Works: Ferraris, Montana LLCs, and Use Taxes(?): Come for the 100% true story of a youtuber getting arrested for tax evasion... and then posting about it on youtube. Listen here: frblaw.com/podcast/ferr...

Hobby Losses and How They Are Limited - How Tax Works - Falcon Rappaport & Berkman LLP In episode 49 of How Tax Works, Matt Foreman discusses hobby losses, which are a significant and often underappreciated limitation on the ability to deduct losses based on the taxpayer’s profit motive...

Episode 49: Hobby Loss rules under IRC 183: frblaw.com/podcast/hobb...

Unrelated Business Taxable Income - How Tax Works - Falcon Rappaport & Berkman LLP In episode 48 of How Tax Works, Matt Foreman discusses Unrelated Business Taxable Income (UBTI), which is what can happen when nonprofit entities earn income from their operations, investments, and ot...

Episode 48: Unrelated Business Taxable Income (UBTI). Pasta factories, a snide comment about Columbia Law, and why colleges love to own real estate... as long as there isn't too much debt. Click the link!

frblaw.com/podcast/unre...

Substance Versus Form, Part II: The Step Transaction Doctrine - How Tax Works - Falcon Rappaport & Berkman LLP In episode 47 of How Tax Works, Matt Foreman continues his discussion of substance versus form issues, focusing on the Step Transaction Doctrine, discussing the three tests and how they’re used and mi...

Episode 47: Substance Versus Form, Part II: The Step Transaction Doctrine frblaw.com/podcast/subs...

Log in to Buzzsprout Log in to your Buzzsprout account.

Also: BuzzSprout: www.buzzsprout.com/admin/237225...

Spotify: open.spotify.com/show/59mZSlM...

Apple Podcasts: podcasts.apple.com/us/podcast/s...

Amazon Podcasts: music.amazon.com/podcasts/968...

Substance Versus Form, Part I: The Economic Substance Doctrine - How Tax Works - Falcon Rappaport & Berkman LLP In episode 46 of How Tax Works, Matt Foreman begins his discussion of substance versus form issues, beginning with the Economic Substance Doctrine, from its beginnings in case law to its codification ...

Episode 46: Substance v. Form, Part I: The Economic Substance Doctrine (with bonus Wheel of Fortune reference): frblaw.com/podcast/subs...

Log in to Buzzsprout Log in to your Buzzsprout account.

Also here:
BuzzSprout: www.buzzsprout.com/admin/237225...

Spotify: open.spotify.com/episode/2vON...

Apple Podcasts: podcasts.apple.com/us/podcast/s...

Amazon Podcasts: music.amazon.com/es-co/podcas...

Stock Sales Taxed as Asset Sales - How Tax Works - Falcon Rappaport & Berkman LLP In episode 45 of How Tax Works, Matt Foreman discusses how to have stock sales taxed as asset sales by using F Reorganizations, selling wholly-owned subsidiaries, and elections under 336(e) and 338(h)...

Episode 45: Stock Sales Taxed as Asset Sales

Listen here: frblaw.com/podcast/stoc...

Episode 44: Common Mistakes and Misconceptions Regarding Qualified Small Business Stock (QSBS) under section 1202

frblaw.com/podcast/comm...

Allocations under IRC 704(c) - How Tax Works - Falcon Rappaport & Berkman LLP In episode 43 of How Tax Works, Matt Foreman discusses the three allowable methods Traditional, Traditional with Curative Allocations, and Remedial; the Ceiling Rule problem and how each method create...

Episode 43: 704(c) Allocations. Listen here:
frblaw.com/podcast/allo...

BuzzSprout:
www.buzzsprout.com/admin/237225...

Spotify:
open.spotify.com/episode/2o7Z...

Apple Podcasts:
podcasts.apple.com/us/podcast/a...

Amazon Podcasts:
music.amazon.com/podcasts/968...

Offers in Compromise (OIC) - How Tax Works - Falcon Rappaport & Berkman LLP In episode 42 of How Tax Works, Matt Foreman discusses the often misunderstood Offer in Compromise process, focusing on what types of OICs are likely to get accepted and the different reasons to reque...

Episode 42 Offers in Compromise (OIC)

frblaw.com/podcast/offe...

Payment Plans and Penalty Abatement - Falcon Rappaport & Berkman LLP In episode 41 of How Tax Works, Matt Foreman gives an overview of what taxpayers and their advisors should do and expect when they owe money and want to pay it off over time, while trying to lower the...

🚨Episode 41🚨
Payment Plans and Penalty Abatement

frblaw.com/podcast/paym...

Log in to Buzzsprout Log in to your Buzzsprout account.

Also via BuzzSprout:
www.buzzsprout.com/admin/237225...

Spotify:
open.spotify.com/episode/1caZ...

Apple Podcasts:
podcasts.apple.com/us/podcast/w...

Amazon Podcasts:
music.amazon.com/podcasts/968...

What You Should Do If Your Audit Goes Poorly and You Need to Litigate? - Falcon Rappaport & Berkman LLP In episode 40 of How Tax Works, Matt Foreman continues his discussion of tax controversy, discussing appeals and litigation, focusing on timing, audit risk, and other related issues. Listen to the epi...

Now Episode 40 What You Should Do If Your Audit Goes Poorly and You Need to Litigate? frblaw.com/podcast/what...

What Should You Do If You Get Audited by the IRS (or State Revenue Agency)? - Falcon Rappaport & Berkman LLP In episode 39 of How Tax Works, Matt Foreman discusses what you should do if you get audited, including discussing the process of an audit, how to politely push back, and why you should never, ever ig...

Two weeks late, but Episode 39: Episode 39 What Should You Do If You Get Audited by the IRS (or State Revenue Agency)? frblaw.com/podcast/what...

What Should You Do If You Get Audited by the IRS (or State Revenue Agency)? - Falcon Rappaport & Berkman LLP In episode 39 of How Tax Works, Matt Foreman discusses what you should do if you get audited, including discussing the process of an audit, how to politely push back, and why you should never, ever ig...

Also: FRB Page:
frblaw.com/podcast/what...

BuzzSprout:
www.buzzsprout.com/admin/237225...

Spotify:
open.spotify.com/show/59mZSlM...

Apple Podcasts:
podcasts.apple.com/us/podcast/w...

Amazon Podcasts:
music.amazon.com/podcasts/968...

Log in to Buzzsprout Log in to your Buzzsprout account.

Also via:
BuzzSprout: www.buzzsprout.com/admin/237225...

Spotify: open.spotify.com/episode/7gRW...

Apple Podcasts: podcasts.apple.com/us/podcast/u...

Amazon Podcasts: music.amazon.com/podcasts/968...

Episode 38: Updates to Qualified Small Business Stock (IRC 1202) and R&E Expensing Under OBBBA (IRC 174 and new 174A). Also, I discuss how OBBBA should be pronounced (real answer, no gimmicks): frblaw.com/podcast/upda...

Next two episodes are outlines and will be recorded next week. Tax audits & litigation.

Log in to Buzzsprout Log in to your Buzzsprout account.

BuzzSprout: www.buzzsprout.com/admin/237225...
Spotify: open.spotify.com/episode/1VtX...

Apple Podcasts: podcasts.apple.com/us/podcast/i...

Amazon Podcasts: music.amazon.com/podcasts/968...

Episode 37: If You Win the Lottery, the First Thing You Should Do Is… Call a Tax Lawyer?

frblaw.com/podcast/if-y...

Grouping and Separate Activities Under Section 469 of the Internal Revenue Code - Falcon Rappaport & Berkman LLP In episode 36 of How Tax Works, Matt Foreman discusses grouping elections for the passive activity loss limitations, which are also generally applicable for sections 465 (at-risk limitations), 199A (q...

Episode 36: Grouping and Separate Activities Under 469 of the IRC

Listen here: frblaw.com/podcast/grou...
Spotify
open.spotify.com/episode/4Bzh...
Apple Podcasts: podcasts.apple.com/us/podcast/g...
Amazon Podcasts: music.amazon.com/podcasts/968...
BuzzSprout: www.buzzsprout.com/admin/237225...

The Installment Method Under Section 453 of Internal Revenue Code - How Tax Works In episode 35 of How Tax Works, Matt Foreman discusses sales where payment is over a number of years, with additional discussions of interest payments due to large notes and interaction with 1031 exch...

Via Buzzsprout: www.buzzsprout.com/2372252/epis...
Via Spotify:
open.spotify.com/episode/3T4t...
Via Apple Podcasts:
podcasts.apple.com/us/podcast/t...
Via Amazon Music:
music.amazon.com/podcasts/968...

The Installment Method Under Section 453 of Internal Revenue Code - Falcon Rappaport & Berkman LLP In episode 35 of How Tax Works, Matt Foreman discusses sales where payment is over a number of years, with additional discussions of interest payments due to large notes and interaction with 1031 exch...

Episode 35: The Installment Method Under Section 453 (and 453A!) of the IRC

frblaw.com/podcast/the-...

Can AI Replace Tax Lawyers? (Part I) - How Tax Works In episode 33 of How Tax Works, Matt Foreman evaluates human and AI answers to a straightforward tax question, seeking to (somewhat) answer the question of whether AI can replace or augment tax lawyer...

More Links! Ep 33: www.buzzsprout.com/2372252/epis...
open.spotify.com/episode/6cZQ...
podcasts.apple.com/us/podcast/c...
music.amazon.com/podcasts/968...

Ep 34:
www.buzzsprout.com/2372252/epis...
open.spotify.com/episode/0axJ...
podcasts.apple.com/us/podcast/c...
music.amazon.com/podcasts/968...

Can AI Replace Tax Lawyers? (Part I) - Falcon Rappaport & Berkman LLP In episode 33 of How Tax Works, Matt Foreman evaluates human and AI answers to a straightforward tax question, seeking to (somewhat) answer the question of whether AI can replace or augment tax lawyer...

Episodes 33 and 34: Can AI Replace Tax Lawyers?
Part I: frblaw.com/podcast/can-...
Part II: frblaw.com/podcast/can-...

How I Think the ESPN and NFL Deal is Structured - How Tax Works In episode 32 of How Tax Works, Matt Foreman discusses the tax structure of the recently announced deal where the NFL is exchanging NFL Network and Redzone for a 10% equity stake in ESPN.

Also via
Buzzsprout: www.buzzsprout.com/2372252/epis...
Spotify: open.spotify.com/episode/62AB...
Apple: podcasts.apple.com/us/podcast/h...
Amazon: music.amazon.com/podcasts/968...

How I Think the ESPN and NFL Deal is Structured - Falcon Rappaport & Berkman LLP In episode 32 of How Tax Works, Matt Foreman discusses the tax structure of the recently announced deal where the NFL is exchanging NFL Network and Redzone for a 10% equity stake in ESPN. Listen to th...

Episode 32: NFL is exchanging NFL Network (and Red Zone!) for a 10% equity stake in ESPN. How could that work from a tax perspective? frblaw.com/podcast/how-...

I’m ready to record the next few episodes, including a two-parter on how well (or poorly) AI does with tax law.