This week’s podcast focuses on the following items:
![Podcast Icon](https://staging.ncacpa.org/wp-content/uploads/2022/01/Podcast-Icon-300x232.png)
- Discussions start up again for the reconciliation bill.
- IRS extends automatic late portability election relief to five years
- Federal tax lien attached to payments being made to seller’s former spouse for alimony by business buyer
- No reasonable cause for late payment and late filing