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  <title>2025-11-10 Employer Guidance for 2025 Qualified Tips and Overtime</title>
  <description>This week we look at:  Conservation Easement Valuation and Highest and Best Use Trust Fund Recovery Penalty (TFRP) Application California Residency and Taxpayer Burden of Proof OBBBA Information Reporting Transition Relief SCOTUS Oral Argument on IEEPA Tariffs Conservation Easement Timing and Penalties Digital Asset Broker Reporting FAQ Guidance  </description>
  <author_name>Federal Tax Update Podcast</author_name>
  <author_url>http://oscpa.libsyn.com</author_url>
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