This is Current Federal Tax Developments for the week of January 9, 2017 - Making Extensions. Current Federal Tax Developments is brought to you by the state CPA societies and Nichols Patrick CPE, a Division of the Loscalzo Institute

This week we’ll look at the following:

The Joint Committee on Taxation Updates the List of Expired and Expiring Tax Provisions
FinCEN creates a permanent automatic extension for FBAR reports
The fact a corporation had no cash did not mean it shouldn’t be subject to the accumulated earnings tax
Guidance is issued on the PATH rule reducing the requirement to send out amended 1099s
The IRS outlines how to maintain CPEO status

The audio version of this week's update can be streamed or downloaded below

Articles for this week's updates can be found in the PDF linked to below:

2017-01-09 Current Federal Tax Developments