Focused on small businesses, covered will be primarily s-corporation and partnership tax matters related to the ever-increasing IRS disclosure requirements pertaining to pass-through entity tax and at-risk basis, foreign reporting on Schedules K-2 and K-3, passive activities and additional areas that could be leading to a new IRS audit tactics. Also, beyond the headlines, the Inflation Reduction Act, Secure Act 2.0, and the most controversial area of the expired Employee Retention Credit will be covered.