{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"2025-09-29 The End of Individual Refund Checks Approaches","description":"This week we look at:  Hobby Loss Rules: Young v. Commissioner, T.C. Memo. 2025-95 Drought-Forced Livestock Sales: IRS Notice 2025-52 Per Diem Rates: IRS Notice 2025-54 End of Paper Refunds: IR-2025-94 \/ E.O. 14247 Syndicated Conservation Easements: Jackson Stone South, LLC v. Commissioner, T.C. Memo. 2025-96 Constructive Receipt &amp;amp; \u00a7 4958: Fumo v. Commissioner, T.C. Memo. 2025-97 Whistleblower Awards: In re: Sealed Case, CA DC, Case No. 24-1001 Employee vs. Independent Contractor: Gil v. United States, USDC ED PA  ","author_name":"Federal Tax Update Podcast","author_url":"http:\/\/oscpa.libsyn.com","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/38377220\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/item\/38377220"}