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		<loc>https://spidell.zabecki.com/news/uncategorized/then-and-now-sales-tax-on-services-californias-pipe-dream/</loc>
		<lastmod>2020-01-17T21:37:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-make-sure-a-refund-is-reported-in-the-correct-year/</loc>
		<lastmod>2020-01-17T21:42:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-if-youre-going-to-file-an-appeal-you-should-stick-around-for-it/</loc>
		<lastmod>2020-01-24T17:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-small-business-accounting-method-reform-and-simplification/</loc>
		<lastmod>2020-01-24T17:28:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-solar-ponzi-scheme/</loc>
		<lastmod>2020-01-30T22:50:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-warren-buffet-is-feeling-the-sunburn/</loc>
		<lastmod>2020-02-05T19:36:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-one-door-for-education/</loc>
		<lastmod>2020-02-06T22:28:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-california-by-the-numbers/</loc>
		<lastmod>2020-02-09T17:00:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-crime-happens-to-criminals-too/</loc>
		<lastmod>2020-02-16T17:00:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-murder-for-hire-plot/</loc>
		<lastmod>2020-02-21T17:55:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-yo-ho-ho-merry-christmas/</loc>
		<lastmod>2020-02-23T17:00:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-the-specialist/</loc>
		<lastmod>2020-02-27T22:07:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-when-those-cravings-just-have-to-be-satisfied/</loc>
		<lastmod>2020-03-01T17:00:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-afraid-of-the-irs/</loc>
		<lastmod>2020-02-29T00:01:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/rules-for-new-ctec-registrants/</loc>
		<lastmod>2020-03-02T17:31:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-the-woman-behind-the-downfall-of-al-capone/</loc>
		<lastmod>2020-03-05T18:36:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-i-should-have-been-a/</loc>
		<lastmod>2020-03-08T16:00:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/extend-all-2019-partnership-returns/</loc>
		<lastmod>2020-03-12T16:11:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-six-banks-over-three-days/</loc>
		<lastmod>2020-03-12T21:01:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-a-website-a-lawsuit-and-a-pizza-place/</loc>
		<lastmod>2020-03-15T16:00:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/be-sure-you-qualify-before-you-use-ftbs-calfile/</loc>
		<lastmod>2020-03-17T16:42:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-a-mother-daughter-duo-are-facing-15-years-in-prison/</loc>
		<lastmod>2020-03-19T17:47:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-his-frivolous-argument-would-not-be-tolerated/</loc>
		<lastmod>2020-03-26T15:17:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-here-are-some-filing-extension-excuses/</loc>
		<lastmod>2020-03-27T21:52:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-dont-tell-your-boss-we-said-to-play-video-games/</loc>
		<lastmod>2020-03-29T16:00:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-five-years-doesnt-seem-all-that-bad/</loc>
		<lastmod>2020-04-02T21:17:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-not-a-peep-from-the-just-born-factory/</loc>
		<lastmod>2020-04-05T16:00:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-51-months-in-prison-with-a-special-enhancement/</loc>
		<lastmod>2020-04-09T22:37:20+00:00</lastmod>
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	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/how-do-i-find-a-bank-for-a-paycheck-protection-loan/</loc>
		<lastmod>2020-04-14T16:48:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-testing-positive-for-covid-19-in-prison/</loc>
		<lastmod>2020-04-16T20:04:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-paycheck-protection-program-loans-common-questions/</loc>
		<lastmod>2020-04-18T00:41:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-request-denied/</loc>
		<lastmod>2020-04-23T17:55:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/case-study-1-college-student-dependent/</loc>
		<lastmod>2020-04-24T17:24:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/case-study-2-dependent-on-social-security/</loc>
		<lastmod>2020-04-24T17:26:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-recontributing-your-2020-ira-distribution/</loc>
		<lastmod>2020-04-24T22:15:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/case-study-3-marriage-and-divorce/</loc>
		<lastmod>2020-04-27T17:47:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/case-study-4-social-security-recipient/</loc>
		<lastmod>2020-04-28T15:39:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/case-study-5-new-child/</loc>
		<lastmod>2020-04-29T15:47:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/case-study-6-married-filing-separately/</loc>
		<lastmod>2020-04-30T18:15:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-a-minister-involved-in-a-check-cashing-scheme/</loc>
		<lastmod>2020-04-30T22:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-irs-addresses-erroneous-economic-impact-payments/</loc>
		<lastmod>2020-05-01T22:12:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/case-study-7-divorced-with-child/</loc>
		<lastmod>2020-05-04T15:37:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/case-study-8-living-and-working-abroad/</loc>
		<lastmod>2020-05-05T16:58:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-first-fraud-case-involving-ppp-loans/</loc>
		<lastmod>2020-05-05T21:47:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/case-study-9-grad-student/</loc>
		<lastmod>2020-05-06T16:23:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-cares-act-changes-to-net-operating-losses/</loc>
		<lastmod>2020-05-08T18:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-largest-tax-evasion-case-in-u-s-history/</loc>
		<lastmod>2020-05-14T19:44:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-over-2200-returns/</loc>
		<lastmod>2020-05-22T15:31:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/%c2%a71031-exchange-extensions/</loc>
		<lastmod>2020-05-22T19:56:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/extended-deadline-to-recontributed-education-expenses/</loc>
		<lastmod>2020-05-22T19:57:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-an-unscrupulous-ghost-preparer/</loc>
		<lastmod>2020-05-29T15:24:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-doj-already-picking-up-paycheck-protection-program-loan-fraudsters/</loc>
		<lastmod>2020-05-29T16:09:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-the-taxpayer-tried-to-throw-his-bookkeeper-under-the-bus/</loc>
		<lastmod>2020-06-05T15:31:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-ab-5-is-full-steam-ahead/</loc>
		<lastmod>2020-06-05T19:25:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-blast-from-the-past/</loc>
		<lastmod>2020-06-11T22:57:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-goodbye-california-hello-residency-audit/</loc>
		<lastmod>2020-06-12T21:31:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-tax-evasion-stats/</loc>
		<lastmod>2020-06-19T15:33:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-california-conformity-to-covid-19-changes/</loc>
		<lastmod>2020-06-19T19:02:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-non-filing-preparers-and-high-risk-preparers/</loc>
		<lastmod>2020-06-26T16:03:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-estimated-tax-payments-important-considerations/</loc>
		<lastmod>2020-06-26T21:46:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-an-extra-fee-to-use-stolen-names/</loc>
		<lastmod>2020-07-02T15:34:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-uninsured-californians-will-face-increased-penalty-on-2020-return/</loc>
		<lastmod>2020-07-02T17:31:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-a-prominent-political-figure-in-pa/</loc>
		<lastmod>2020-07-10T16:36:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-last-minute-filing-issues-to-consider/</loc>
		<lastmod>2020-07-10T19:04:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-rmds-must-be-rolled-back-by-august-31/</loc>
		<lastmod>2020-07-16T23:29:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-the-womens-tax-resistance-league/</loc>
		<lastmod>2020-07-17T15:45:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-food-stamp-fraud/</loc>
		<lastmod>2020-07-24T15:32:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-making-a-timely-or-late-s-corporation-election/</loc>
		<lastmod>2020-07-24T19:00:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-lamborghini-huracan-evo/</loc>
		<lastmod>2020-07-31T15:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-gas-station-flipping/</loc>
		<lastmod>2020-08-07T15:30:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-taxpayer-cleans-up-in-employment-tax-case-but-what-would-california-say/</loc>
		<lastmod>2020-08-07T21:06:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-divorce-and-payment-not-made/</loc>
		<lastmod>2020-08-14T15:34:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-appealing-decisions-on-ppp-loans-and-loan-forgiveness/</loc>
		<lastmod>2020-08-14T19:21:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-the-queen-of-mean/</loc>
		<lastmod>2020-08-21T15:29:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/qualified-improvement-property-is-eligible-for-bonus-depreciation/</loc>
		<lastmod>2020-08-21T18:42:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-property-tax-changes-on-the-november-ballot/</loc>
		<lastmod>2020-08-21T22:00:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-living-in-a-shed/</loc>
		<lastmod>2020-08-28T15:26:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/august-31-is-the-last-day-to-roll-that-rmd/</loc>
		<lastmod>2020-08-28T19:46:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-temporary-amended-partnership-audit-rules-under-the-cares-act/</loc>
		<lastmod>2020-08-28T21:05:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-important-tax-bills-are-in-the-governors-hands/</loc>
		<lastmod>2020-09-03T17:22:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-the-irs-tapes-who-will-buy-my-memories/</loc>
		<lastmod>2020-09-04T15:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-inflated-bills-of-sale/</loc>
		<lastmod>2020-09-10T17:15:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-critical-new-considerations-for-september-15-estimated-tax-payments/</loc>
		<lastmod>2020-09-11T18:31:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-promoters-of-a-bitcoin-mining-ponzi-scheme/</loc>
		<lastmod>2020-09-18T16:16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-new-hiring-credit-enacted-for-small-businesses/</loc>
		<lastmod>2020-09-18T21:14:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-beverly-hills-stolen-identities/</loc>
		<lastmod>2020-09-25T16:15:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-should-borrowers-submit-ppp-loan-forgiveness-applications-early/</loc>
		<lastmod>2020-09-25T21:22:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-how-much-does-it-pay-to-be-a-whistleblower/</loc>
		<lastmod>2020-10-02T15:45:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-cares-act-changes-to-charitable-contribution-carryovers/</loc>
		<lastmod>2020-10-02T15:52:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-things-to-remember-when-a-client-buys-or-sells-a-home/</loc>
		<lastmod>2020-10-08T22:25:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-cannabis-product-manufacturer-being-investigated-for-conducting-unlicensed-operations/</loc>
		<lastmod>2020-10-09T14:27:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/edd-launches-new-ui-claim-identity-verification-system/</loc>
		<lastmod>2020-10-12T17:59:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-survivor/</loc>
		<lastmod>2020-10-16T15:43:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-payroll-taxes-and-related-penalties/</loc>
		<lastmod>2020-10-16T21:27:49+00:00</lastmod>
	</url>
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		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-arrested-after-boasting-in-a-youtube-video/</loc>
		<lastmod>2020-10-23T15:38:53+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-prop-15-and-prop-19-what-changes-would-they-bring/</loc>
		<lastmod>2020-10-23T22:17:02+00:00</lastmod>
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		<lastmod>2020-10-30T16:31:01+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-what-is-prop-22-really-about/</loc>
		<lastmod>2020-10-30T21:35:41+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-the-hollywood-madame-and-her-father/</loc>
		<lastmod>2020-11-06T17:24:27+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-estate-and-trust-deductions-guidance-and-new-k-1-instructions/</loc>
		<lastmod>2020-11-06T19:31:25+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-hit-by-a-shopping-cart/</loc>
		<lastmod>2020-11-13T16:29:48+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-california-employees-and-federal-independent-contractors/</loc>
		<lastmod>2020-11-13T20:36:16+00:00</lastmod>
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		<lastmod>2020-11-20T18:33:47+00:00</lastmod>
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		<lastmod>2020-11-20T22:02:16+00:00</lastmod>
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		<lastmod>2020-11-25T20:44:09+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-what-we-know-about-deductions-for-expenses-paid-with-ppp-loans/</loc>
		<lastmod>2020-11-27T18:23:08+00:00</lastmod>
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		<lastmod>2020-12-04T16:23:52+00:00</lastmod>
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		<lastmod>2020-12-11T17:53:51+00:00</lastmod>
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		<lastmod>2020-12-11T22:40:34+00:00</lastmod>
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		<lastmod>2020-12-11T22:51:43+00:00</lastmod>
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		<lastmod>2020-12-18T16:39:57+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-file-a-copy-of-form-1099-nec-with-the-ftb/</loc>
		<lastmod>2020-12-19T00:18:57+00:00</lastmod>
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		<lastmod>2020-12-23T16:57:26+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-update-on-2020-form-changes-and-additions/</loc>
		<lastmod>2020-12-23T23:15:36+00:00</lastmod>
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		<lastmod>2020-12-31T17:47:19+00:00</lastmod>
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		<lastmod>2020-12-31T22:18:23+00:00</lastmod>
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		<lastmod>2021-01-08T17:02:43+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-comparing-the-first-and-second-round-of-economic-impact-payments/</loc>
		<lastmod>2021-01-08T22:45:53+00:00</lastmod>
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		<lastmod>2021-01-15T19:14:13+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-the-tax-consequences-of-corporations-relocating-out-of-california/</loc>
		<lastmod>2021-01-15T22:37:58+00:00</lastmod>
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		<lastmod>2021-01-22T16:23:08+00:00</lastmod>
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		<lastmod>2021-01-22T23:04:08+00:00</lastmod>
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		<lastmod>2021-01-29T17:27:42+00:00</lastmod>
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		<lastmod>2021-01-29T22:57:51+00:00</lastmod>
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		<lastmod>2021-02-05T17:05:20+00:00</lastmod>
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		<lastmod>2021-02-07T17:00:54+00:00</lastmod>
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		<lastmod>2021-02-05T23:57:01+00:00</lastmod>
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		<lastmod>2021-02-11T21:25:27+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/tribune/tribune-snap-crackle-monopoly-do-you-invest-in-breakfast/</loc>
		<lastmod>2021-02-14T17:00:48+00:00</lastmod>
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		<lastmod>2021-02-19T16:32:21+00:00</lastmod>
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		<lastmod>2021-02-21T17:00:41+00:00</lastmod>
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		<lastmod>2021-02-26T16:21:23+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/tribune/tribune-there-has-got-to-be-a-better-way/</loc>
		<lastmod>2021-02-28T17:00:32+00:00</lastmod>
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		<lastmod>2021-03-07T17:00:11+00:00</lastmod>
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		<lastmod>2021-03-10T00:05:27+00:00</lastmod>
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		<lastmod>2021-03-12T16:27:44+00:00</lastmod>
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		<lastmod>2021-03-14T16:00:36+00:00</lastmod>
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		<lastmod>2021-04-12T16:14:21+00:00</lastmod>
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		<lastmod>2021-04-12T16:17:15+00:00</lastmod>
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		<lastmod>2021-04-16T16:02:24+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/podcast-how-to-file-a-superseding-return/</loc>
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		<lastmod>2021-04-23T15:20:56+00:00</lastmod>
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		<lastmod>2021-04-23T21:22:53+00:00</lastmod>
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		<lastmod>2021-05-07T15:42:16+00:00</lastmod>
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		<lastmod>2021-05-07T15:44:58+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/podcast/tips-for-claiming-covid-19-related-payroll-tax-credits/</loc>
		<lastmod>2021-05-13T21:23:43+00:00</lastmod>
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		<lastmod>2021-05-27T20:58:28+00:00</lastmod>
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		<lastmod>2021-06-11T20:57:52+00:00</lastmod>
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		<lastmod>2021-06-18T15:28:59+00:00</lastmod>
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		<lastmod>2021-06-24T22:31:36+00:00</lastmod>
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		<lastmod>2021-07-02T19:07:13+00:00</lastmod>
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		<lastmod>2021-07-08T23:58:45+00:00</lastmod>
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		<lastmod>2021-07-16T15:19:24+00:00</lastmod>
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		<lastmod>2021-07-16T22:41:42+00:00</lastmod>
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		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-tax-strategies-for-cryptocurrency-losses/</loc>
		<lastmod>2022-07-08T20:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-passthrough-entity-elective-tax-and-nonresident-withholding/</loc>
		<lastmod>2022-07-08T21:45:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-capital-with-a-k/</loc>
		<lastmod>2022-07-15T15:48:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-budget-bill-provides-some-tax-relief/</loc>
		<lastmod>2022-07-15T22:38:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-nine-professional-athletes/</loc>
		<lastmod>2022-07-22T15:25:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-payroll-tax-increases-coming-in-january/</loc>
		<lastmod>2022-07-22T21:41:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/%c2%a71031-exchange-considerations/</loc>
		<lastmod>2022-07-22T23:25:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-wealth-planning-with-intrafamily-loans/</loc>
		<lastmod>2022-07-22T23:49:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-emergency-proposition-19-rules-adopted-for-parent-child-transfers/</loc>
		<lastmod>2022-07-29T15:33:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-shakira-shakira/</loc>
		<lastmod>2022-07-29T15:44:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-tax-considerations-for-college-athletes-with-name-image-and-likeness-income/</loc>
		<lastmod>2022-07-29T22:33:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-surprise-ruling-regarding-nonresident-sale-of-partnership-interest/</loc>
		<lastmod>2022-08-05T15:24:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-a-sovereign-citizen/</loc>
		<lastmod>2022-08-05T16:02:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-internet-company-start-up-expenses/</loc>
		<lastmod>2022-08-08T18:13:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-a-vexatious-litigant/</loc>
		<lastmod>2022-08-12T16:26:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-key-incentives-in-the-inflation-reduction-act-of-2022/</loc>
		<lastmod>2022-08-15T20:48:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-mismatched-and-unclaimed-real-estate-withholding/</loc>
		<lastmod>2022-08-15T22:13:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-watch-out-for-erroneous-passthrough-entity-tax-refunds/</loc>
		<lastmod>2022-08-19T16:50:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-76-fraudulent-charities/</loc>
		<lastmod>2022-08-19T17:33:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-filing-guidance-coming-for-schedules-k-2-and-k-3/</loc>
		<lastmod>2022-08-23T19:34:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-imprecise-iq-scores/</loc>
		<lastmod>2022-08-26T16:27:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-community-income-and-residency-when-does-california-tax-out-of-state-wages/</loc>
		<lastmod>2022-08-26T23:36:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-student-loan-debt-relief-plan/</loc>
		<lastmod>2022-08-29T17:59:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-california-tax-treatment-of-student-loan-forgiveness/</loc>
		<lastmod>2022-09-01T23:18:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-secure-act-brings-big-changes-to-inherited-iras/</loc>
		<lastmod>2022-09-02T15:58:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-superseding-returns-just-got-easier-to-file/</loc>
		<lastmod>2022-09-07T18:41:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-calsavers-will-apply-to-more-employers/</loc>
		<lastmod>2022-09-08T22:14:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-yoga-studio-stacking-parties/</loc>
		<lastmod>2022-09-09T16:47:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-paid-public-restrooms/</loc>
		<lastmod>2022-09-09T16:47:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-tax-basis-capital-account-reporting/</loc>
		<lastmod>2022-09-16T16:05:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-romanian-taxes-on-imported-diesel-fuel/</loc>
		<lastmod>2022-09-16T22:00:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-interest-is-growing-in-series-i-bonds/</loc>
		<lastmod>2022-09-16T23:05:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-new-unclaimed-property-questions-on-california-tax-returns/</loc>
		<lastmod>2022-09-22T22:57:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-ai-pool-finding/</loc>
		<lastmod>2022-09-23T16:33:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-%c2%a7121-exclusion-limited-when-vacation-or-rental-property-converted-to-personal-residence/</loc>
		<lastmod>2022-09-26T19:30:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-cannabis-excise-tax-changes/</loc>
		<lastmod>2022-09-29T22:53:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-irs-sending-employer-health-insurance-mandate-letters/</loc>
		<lastmod>2022-09-29T23:52:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-distributing-false-resale-certificates/</loc>
		<lastmod>2022-09-30T16:25:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-62-million-in-paycheck-protection-program-fraud/</loc>
		<lastmod>2022-10-07T18:24:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-californias-tax-benefits-for-conservancy-and-efficiency/</loc>
		<lastmod>2022-10-07T19:07:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-excess-ira-contributions-and-the-excise-tax/</loc>
		<lastmod>2022-10-07T22:39:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-ftb-is-sending-out-education-letters/</loc>
		<lastmod>2022-10-13T22:22:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-in-the-doghouse/</loc>
		<lastmod>2022-10-14T15:58:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-final-regulations-expand-eligibility-for-premium-tax-credits/</loc>
		<lastmod>2022-10-17T22:44:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-illegal-tax-protestors/</loc>
		<lastmod>2022-10-21T16:24:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-remember-california-no-longer-requires-entities-to-dissolve-by-december-31/</loc>
		<lastmod>2022-10-21T16:48:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-large-cost-of-living-adjustment-for-social-security-announced/</loc>
		<lastmod>2022-10-21T18:25:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-the-whiskey-rebellion/</loc>
		<lastmod>2022-10-28T17:17:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-should-an-entity-make-additional-passthrough-entity-tax-payments-before-the-end-of-2022/</loc>
		<lastmod>2022-10-28T17:47:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-draft-form-instructions-provide-welcome-k-2-k-3-filing-relief/</loc>
		<lastmod>2022-10-31T23:25:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-futa-taxes-will-increase-in-january/</loc>
		<lastmod>2022-11-04T22:55:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/pocast-remember-new-rd-deduction-rules-when-planning-fourth-quarter-estimates/</loc>
		<lastmod>2022-11-07T23:28:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-are-californias-middle-class-tax-refunds-subject-to-federal-tax/</loc>
		<lastmod>2022-11-10T23:36:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-julia-butterfly/</loc>
		<lastmod>2022-11-11T18:18:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-rap-duo/</loc>
		<lastmod>2022-11-11T18:19:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-making-a-timely-estate-tax-portability-election/</loc>
		<lastmod>2022-11-14T18:26:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-the-nigerian-prince-e-mail-scam/</loc>
		<lastmod>2022-11-18T17:04:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-base-year-property-transfers-got-a-whole-lot-easier-under-proposition-19/</loc>
		<lastmod>2022-11-18T22:52:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-irs-provides-relief-from-proposed-required-minimum-distribution-rules/</loc>
		<lastmod>2022-11-21T20:37:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-13000-lottery-wins/</loc>
		<lastmod>2022-11-22T17:13:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-how-to-handle-the-ftbs-identity-verification-notices/</loc>
		<lastmod>2022-11-23T22:34:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-consider-these-year-end-tax-planning-moves/</loc>
		<lastmod>2022-11-29T00:21:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-june-15-passthrough-entity-tax-prepayment-fiscal-year-taxpayers-new-entities-and-more/</loc>
		<lastmod>2022-12-02T16:48:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-tax-fraud-preparation-manual/</loc>
		<lastmod>2022-12-02T17:06:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-irss-new-online-1099-filing-system-on-track-to-launch/</loc>
		<lastmod>2022-12-06T00:00:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-car-hit-u/</loc>
		<lastmod>2022-12-09T16:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-sdi-wage-base-cap-eliminated-starting-in-2024/</loc>
		<lastmod>2022-12-09T22:04:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-schedule-k-2-k-3-domestic-partnership-exemption-expanded-and-revised/</loc>
		<lastmod>2022-12-12T21:04:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-celebrity-attorney-michael-avenatti/</loc>
		<lastmod>2022-12-16T16:59:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-middle-class-tax-refunds-arent-really-tax-refunds/</loc>
		<lastmod>2022-12-16T23:42:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-simplified-accounting-method-change-available-for-research-expenses/</loc>
		<lastmod>2022-12-20T00:15:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-timely-information-sharing-publicizing-form-changes-top-spidells-wish-list/</loc>
		<lastmod>2022-12-23T16:53:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-300-b-c/</loc>
		<lastmod>2022-12-23T17:45:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-help-clients-avoid-mandatory-e-pay-penalties/</loc>
		<lastmod>2022-12-30T19:06:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-secure-2-0-allows-for-%c2%a7529-plan-rollovers-to-roth-accounts/</loc>
		<lastmod>2022-12-30T19:48:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-ftbs-city-county-tax-information-sharing-program/</loc>
		<lastmod>2023-01-06T22:37:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-fancy-colored-diamonds/</loc>
		<lastmod>2023-01-07T00:09:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-secure-2-0-act-provisions-going-into-effect-in-2023/</loc>
		<lastmod>2023-01-10T00:48:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-mfs-versus-mfj-a-primer/</loc>
		<lastmod>2023-01-11T16:33:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-amanda-ramirez-v-kraft-heinz-foods/</loc>
		<lastmod>2023-01-12T20:23:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-cobra-snake-venom/</loc>
		<lastmod>2023-01-12T20:24:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/uncategorized/fraud-friday-garbage-to-gold/</loc>
		<lastmod>2023-01-13T17:43:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-dissolving-unused-entities/</loc>
		<lastmod>2023-01-13T21:41:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-irs-issues-guidance-on-new-clean-vehicle-credit/</loc>
		<lastmod>2023-01-16T22:50:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-how-to-become-a-california-nonresident/</loc>
		<lastmod>2023-01-21T00:07:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-incentive-stock-options-the-basics/</loc>
		<lastmod>2023-01-23T16:58:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/podcast/podcast-secure-2-0-act-conformity-issues/</loc>
		<lastmod>2023-01-27T22:00:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/news/fedtaxminute/podcast-solar-tax-incentives-expanded-under-ira-22/</loc>
		<lastmod>2023-01-31T00:38:08+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-02-10T22:56:58+00:00</lastmod>
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	<url>
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		<lastmod>2023-02-10T23:03:38+00:00</lastmod>
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	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-another-year-another-food-article/</loc>
		<lastmod>2023-02-16T17:26:01+00:00</lastmod>
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	<url>
		<loc>https://spidell.zabecki.com/news/tribune/tribune-made-money-reselling-concert-tickets-dont-just-shake-it-off/</loc>
		<lastmod>2023-02-16T17:27:29+00:00</lastmod>
	</url>
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		<lastmod>2025-04-16T22:04:23+00:00</lastmod>
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