Protective claims, client alerts and Kwong: A practitioner playbook

Beyond the script: Improv for advisory confidence

In this episode of the Tax Section Odyssey podcast, host April Walker talks with Jennifer Dymond, founder and CEO of Spire Consulting Services [https://www.linkedin.com/in/jenndymond/], about how improv techniques can help tax practitioners build stronger client communication and greater advisory confidence. Their conversation explores how skills like active listening, curiosity, flexibility and staying present can help practitioners move beyond scripted compliance conversations and into more effective, collaborative advisory discussions. Questions answered in this episode: * What does improv actually mean in a professional setting? * Why do tax practitioners often feel comfortable with compliance work but less confident in advisory conversations? * How can the "yes, and" mindset improve listening, responsiveness, and client relationships? * What should you do when a client seems disengaged, resistant, or not ready to collaborate? * What practical questions or exercises can tax practitioners use to build stronger advisory communication skills? AICPA resources There is still time to register for the ENGAGE conference [https://www.aicpaengage.com/], coming up June 8 -11 in Las Vegas, NV. Dymond's referenced session is on Tuesday, June 9 at 4:10pm PT. Reimagining your tax practice [https://www.aicpa-cima.com/resources/landing/reimagining-your-tax-practice] – Register for roundtables and watch prior recordings Focused CPE for Tax Section members [https://www.aicpa-cima.com/resources/article/free-cpe-and-discounts-for-tax-section-members] 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 [https://taxodyssey.libsyn.com/tso] 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 [https://www.aicpa-cima.com/membership/landing/tax-section] 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.

Out of deadline mode: A post tax season reset

After deadline season, it's tempting to move on and forget what didn't work — but this is the best time to make changes while the lessons are still fresh. In this episode, April Walker is joined by Nancy McClelland, owner of The Dancing Accountant [https://www.linkedin.com/in/nancy-mcclelland-cpa/], to discuss small, realistic practice changes that can dramatically reduce tax-season stress. From shifting annual tasks to year‑round workflows and setting clear client expectations to using technology that streamlines document collection and follow-up, Nancy shares practical strategies that help tax pros protect their time, teams and sanity — without overhauling everything at once. Questions answered in this episode: * What's one practical change you can make right now that will noticeably improve next tax season? * How can shifting "annual" work to monthly or year‑round workflows reduce deadline-season pressure? * What are effective ways to set client expectations and boundaries — without damaging the relationship? * How can technology reduce document-chaos, missing information and the constant chase for "one last form"? * How do you define (and refine) your ideal client profile so you're working with clients you actually enjoy? AICPA resources ENGAGE 2026 conference session: How to Align Your Bookkeeper and Tax Accountant for Financial Success [https://agenda.aicpastore.com/sessions/tax2613] Optimizing your tax practice [https://www.aicpa-cima.com/resources/landing/optimizing-your-tax-practice] Reimagining your tax practice [https://www.aicpa-cima.com/resources/landing/reimagining-your-tax-practice] Tax Communities on Engage365 [https://connect.aicpa-cima.com/home/memberhome?_gl=1*6kdpuv*_ga*NTEzOTgzMDc0LjE3NzM3NTMyMjU.*_ga_FR3K08G6GE*czE3NzgxNTg2MjQkbzEwJGcxJHQxNzc4MTU5OTU5JGo1OSRsMCRoMA..] Other resources She Counts [https://shecounts.show/] Ask a CPA - Nancy's YouTube channel [https://www.youtube.com/@nancythedancingaccountant] 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 [https://taxodyssey.libsyn.com/tso] 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 [https://www.aicpa-cima.com/membership/landing/tax-section] 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.

Protective claims, client alerts and Kwong: A practitioner playbook

In this episode of the Tax Section Odyssey podcast, host April Walker is joined by Michael Waalkes of Kostelanetz LLP [https://www.linkedin.com/in/michael-waalkes-a198a2a7/] to discuss Kwong v. United States and why it has become a practical, time-sensitive issue for CPA firms after filing season. The episode discusses the facts of the case and what it held at a high level, why Sec. 7508A's COVID disaster relief period (through July 10, 2023) is driving renewed attention, and how the reasoning may affect deadlines, refund-suit timing, and potential interest/penalty arguments for certain clients. The conversation focuses on what firms are doing right now — client communications, internal triage, documentation, and risk management — along with how to think about tools like client alerts and protective claims while the law and potential IRS guidance continue to develop. Questions answered in this episode: * What did Kwong v. United States actually hold, and why did it is a "post–April 15" priority for firms? * How does Sec. 7508A's COVID disaster relief period (through July 10, 2023) affect statutes of limitation and other key deadlines? * Which clients and fact patterns should firms' triage that might be affected by this ruling? * What's the practical risk-management approach when the law is still unsettled? * What is a "protective claim," and when might it make sense (or not) in the context of Kwong and potential interest/penalty arguments? AICPA resources AICPA IRS Practice & Procedures resource center [https://www.aicpa-cima.com/resources/landing/irs-practice-and-procedures] Disaster Tax Relief Procedures and Processes [https://www.aicpa-cima.com/resources/article/disaster-tax-relief-procedures-and-processes] Other resources National Taxpayer Advocate Blog: Tens of Millions of Taxpayers May be Eligible for Significant Tax Refunds - If they act by July 10 [https://www.taxpayeradvocate.irs.gov/news/nta-blog/tens-of-millions-of-taxpayers-may-be-eligible-for-significant-tax-refunds/2026/04/] KWONG v. USA court decision [https://www.govinfo.gov/app/details/USCOURTS-cofc-1_23-cv-00267/USCOURTS-cofc-1_23-cv-00267-0] 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 [https://taxodyssey.libsyn.com/tso] 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 [https://www.aicpa-cima.com/membership/landing/tax-section] 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.

AICPA experts discuss minimum standards for tax preparers

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 [https://www.gao.gov/assets/gao-26-108723.pdf], 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 [https://www.aicpa-cima.com/resources/landing/advocacy] AICPA Tax Section [https://www.aicpa-cima.com/membership/landing/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 [https://taxodyssey.libsyn.com/tso] 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 [https://www.aicpa-cima.com/membership/landing/tax-section] 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.

2025 filing season: What clients are getting wrong (and how to respond)

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 [https://www.portebrown.com/our-partners/mark-gallegos], 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 [https://www.aicpa-cima.com/resources/landing/planning-for-tax-changes] FAQs on qualified tip and overtime deductions [https://www.aicpa-cima.com/resources/article/faqs-on-tipped-occupations-and-qualified-tips-deduction] IRS Payment Modernization: Sending and Receiving Funds Electronically [https://www.aicpa-cima.com/resources/download/irs-payment-modernization-sending-and-receiving-funds-electronically] IRS Practice & Procedures [https://www.aicpa-cima.com/resources/landing/irs-practice-and-procedures] Trump accounts under Sec. 530A — FAQs and insights [https://www.aicpa-cima.com/resources/article/trump-accounts-under-sec-530a-timeline-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 [https://taxodyssey.libsyn.com/tso] 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 [https://www.aicpa-cima.com/membership/landing/tax-section] 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.