Joshua Jenson, CPA
Joshua Jenson, CPA, PC , Edmond, OK

Business tax rules continue to evolve as new legislation, IRS guidance and court decisions create both opportunities and challenges for business owners and their advisors. This is a practical review of recent developments affecting partnerships, S corporations and closely held businesses. This session highlights key business provisions of the One Big Beautiful Bill Act (OBBBA), important reporting developments and planning considerations involving self-employment tax, at-risk basis, passive activities, material participation, depreciation and other significant business tax matters.

Joshua Jenson, CPA
Joshua Jenson, CPA, PC , Edmond, OK

This practical session is a focused review of the developments shaping individual taxation heading into the next filing season. Examine key OBBBA provisions, recent IRS guidance and Tax Court decisions through the lens of real-world client application. Emphasis is placed on identifying planning opportunities, recognizing compliance risks and understanding how current developments impact both year-end decision-making and future return preparation. The program is designed to move beyond awareness of tax law changes and into practical implementation strategies.

Cassandra Bradford, J.D., MBA
Eversheds Sutherland (US) LLP , Atlanta, GA

This session provides a practical, integrated look at some of the most pressing issues facing taxpayers and advisors today including centralized partnership audits under the Bipartisan Budget Act (BBA) to heightened scrutiny of Employee Retention Credit (ERC) claims and ongoing conservation easement litigation. The discussion will cover key developments in BBA audits, including trends, procedural challenges, and strategic considerations throughout the audit, appeals and litigation lifecycle. Attendees will also gain insight into the latest ERC developments, including expanded audit activity, evolving legal challenges and practical approaches to managing risk and defending positions. In addition, the session will examine recent conservation easement cases and enforcement trends, highlighting how these disputes continue to dominate the Tax Court and what taxpayers should consider when navigating examinations and litigation.
Beyond these core areas, the program will explore broader controversy themes, including economic substance considerations, procedural developments such as equitable tolling, and strategic approaches to presenting cases before Appeals. Together, these insights will equip attendees with a forward-looking understanding of how to anticipate risk, respond to enforcement, and develop effective controversy strategies in an increasingly complex environment.

Brandon R. Smith, CPA, CCSFP, CHQP
Mauldin & Jenkins CPAs LLC , Atlanta, GA

Brent Ullrich, CPA
Partner / Mauldin & Jenkins CPAs LLC , Atlanta, GA

Explore how AI technologies can streamline tax preparation, enhance research capabilities and improve overall practice efficiency. Attendees will leave with actionable strategies and real-world examples of how to effectively and securely integrate AI tools into their daily tax workflows to deliver greater value.