Program Details
2025-10-23 14:00:00
Over 1,000+ webinars
Course Overview
2025-10-23 14:00:00
2h CLE Credits
Intermediate
2
2:00 pm - 2:20 pm ESTThis session examines the IRC §280F qualified business use requirements for aircraft, automobiles, yachts, and RVs. Learn how to navigate the 50% QBU threshold, understand related-party rules, and apply the special two-tier 25%/50% test for aircraft.
Leighanne Lafrenz NickleVictoria Boon 2:20 pm - 2:40 pm ESTExplore the critical distinctions between personal and business use that determine deductibility under IRC §280F. This session covers investment use limitations, entertainment restrictions post-TCJA, and commuting rules including the safety exception.
Leighanne Lafrenz NickleVictoria Boon 2:40 pm - 3:00 pm ESTMaster the depreciation limitation calculations for passenger automobiles based on weight classifications and vehicle types. Learn when ADS straight-line depreciation is required and how to apply the correct limitation amounts.
Leighanne Lafrenz NickleVictoria Boon 3:00 pm - 3:10 pm ESTA short intermission allowing participants to refresh before continuing with the remaining technical sessions on depreciation recapture and substantiation requirements.
Leighanne Lafrenz NickleVictoria Boon 3:10 pm - 3:30 pm ESTUnderstand the annual QBU testing requirement and the severe consequences of failing it after previously qualifying. This session demonstrates how excess depreciation recapture is calculated and why it can create unexpected taxable income.
Leighanne Lafrenz NickleVictoria Boon 3:30 pm - 3:50 pm ESTReview the documentation standards required by IRC §274(d) and how courts have strictly enforced them. Learn best practices for contemporaneous recordkeeping and strategies for recreating records when necessary.
Leighanne Lafrenz NickleVictoria Boon 3:50 pm - 4:10 pm ESTAddress special considerations for aircraft deadhead flights, yacht dwelling unit rules, and entertainment use limitations. This session also covers leased vehicle income inclusion requirements and the multiple hurdles beyond QBU testing.
Leighanne Lafrenz NickleVictoria BoonLeighanne Lafrenz Nickle is a California-licensed CPA with more than 20 years of experience in both public accounting and private industry, and the owner of Lafrenz Nickle CPA, Inc. in Rancho Cucamonga, California. Her practice focuses on representing taxpayers before the Internal Revenue Service, the California Franchise Tax Board, the California Department of Tax and Fee Administration (CDTFA), the California Employment Development Department (EDD), and California Child Support offices in Orange County. She has also served as an expert witness in civil and criminal court proceedings on matters involving forensic accounting, tax, payroll issues, and child support payments. Leighanne is a member of the Committee on Tax (COT) with CalCPA, through which she works directly with the California Franchise Tax Board and serves as a liaison between local and state chapters and the FTB. She is also a Speaker and Trainer for Tax Rep Network, LLC, where she trains other tax professionals on IRS tax representation methods and strategies.
Victoria Boon is a seasoned tax consultant and nationally recognized expert in federal taxation, with more than 20 years of experience in audit strategy, IRS compliance, and professional education. A former IRS Senior Revenue Agent and Subject Matter Expert with the Internal Revenue Service, Victoria brings deep technical knowledge and real-world insight to her consulting and training work in the private sector.
Leighanne Lafrenz Nickle is a California-licensed CPA with more than 20 years of experience in both public accounting and private industry, and the owner of Lafrenz Nickle CPA, Inc. in Rancho Cucamonga, California. Her practice focuses on representing taxpayers before the Internal Revenue Service, the California Franchise Tax Board, the California Department of Tax and Fee Administration (CDTFA), the California Employment Development Department (EDD), and California Child Support offices in Orange County. She has also served as an expert witness in civil and criminal court proceedings on matters involving forensic accounting, tax, payroll issues, and child support payments. Leighanne is a member of the Committee on Tax (COT) with CalCPA, through which she works directly with the California Franchise Tax Board and serves as a liaison between local and state chapters and the FTB. She is also a Speaker and Trainer for Tax Rep Network, LLC, where she trains other tax professionals on IRS tax representation methods and strategies.
Victoria Boon is a seasoned tax consultant and nationally recognized expert in federal taxation, with more than 20 years of experience in audit strategy, IRS compliance, and professional education. A former IRS Senior Revenue Agent and Subject Matter Expert with the Internal Revenue Service, Victoria brings deep technical knowledge and real-world insight to her consulting and training work in the private sector.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
