{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"2026-03-23 Claim of Right and the Correct Tax Year","description":"This week we look at:   Corporate Capacity and State Law Revivor   Digital Asset Identification Relief   Interest and Bonus Depreciation Relief   ERC Disallowances and Legal Standing   Substantiation Rules for Emergency Vehicles   Partnership Audits and Due Process   Social Security Repayments   &amp;nbsp; ","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\/40577860\/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\/40577860"}