{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"2026-01-26 Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge","description":"This week we look at:  ERC Refund Suits and Challenges to IRS Notice 2021-20 Section 6015(f) Equitable Relief and Attribution of Income Financial Disability Tolling under \u00a7 6511(h) Distinguishing &quot;Tax Loss&quot; for Sentencing vs. Restitution Implementation of Qualified Overtime Deductions (OBBBA)  ","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\/39863015\/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\/39863015"}