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Education Sessions

Below you will find descriptions of this year’s 26 carefully curated education sessions that will help you stay at the forefront of your profession. To view complete faculty biographies, click here.

CSEA created a schedule builder form to help you customize your Super Seminar schedule and for you to be able to takes notes on which sessions you would like to attend. Custom Schedule Builder coming soon! 

Day One May 16 (Las Vegas), June 28 (Reno)


8:00 am – 11:50 am

Session 1: Offshore Compliance: Problems and Solutions – Steven L. Walker, Attorney

Federal Tax — Advanced

 This session provides a practical approach for tax preparers in their analysis of specific problems relating to offshore compliance.  The session is designed using a series of problems and answers that are worked through during the session.  Each problem covers a specific fact pattern and discusses what forms to file and when and steps a client can take to mitigate civil penalties. The problems also cover audits and appeals. The session discusses the Foreign Account Tax Compliance Act (FATCA) and the FATCA related forms such as Form 3520, Form 8938, Form 5471, Form W-8BEN, and FBAR.

Learning Objectives:

  1. Understand Foreign Account Tax Compliance Act
  2. Known when to file FATCA-related forms such as Form 3520, Form 8938, Form 5471, Form W-8BEN
  3. Understand the options available for taxpayers with undisclosed foreign accounts
  4. Learn strategies and techniques for mitigating civil penalties
  5. Learn practice and procedure rules for audits and appeals with foreign assets

Prerequisites: Participants should have a general understanding of FBAR, Form 8938, and FATCA related forms

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Session 2: Death and Taxes Primer – Vicki Mulak, EA, CFP®

Federal Tax — Intermediate

When a taxpayer dies, a new taxpayer is born!  The type of taxpayer that is born is directly related to the estate planning of the decedent and the types of assets the decedent owned and how they were titled.  Your new tax client will come under the legal and taxation rules specific to the administration of small estates, probate estates or trusts.  This session will serve as a tutorial for the tax professional that wants to brush up their skills with final 1040s and fiduciary returns, as well as the tax professional just getting their feet wet in this very rewarding area of tax practice.

Learning Objectives:

  1. Gain competencies in the basic administration of an estate or trust and the associated tax returns
  2. Recognize the documents associated with court oversight of an estate and order for final distribution
  3. Increase skill level in preparation of final 1040s for decedents and Forms 1041 for estates and trusts

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Session 3: White Knight ExaminationClaudia Hill, EA, MBA

Federal Tax — Intermediate

A taxpayer is in trouble and needs your help.  She’s been ignoring the phone calls and letters from a Revenue Agent and has just received a 30-day letter.  She’s panicked; her husband is angry. The case begins as her return preparer is enjoined by the Justice Department from future tax preparation, and ends as you explain her alternatives in the face of a statutory notice of deficiency. Run the field examination marathon from beginning to end as this course leads you through a discussion of the thought process, practices and procedures you will invoke as her advocate.

Learning Objectives:

  1. Review ethical standards for taxpayer representation
  2. Analyze the intake process for an examination engagement
  3. Review IRS procedures field examination techniques
  4. Consider management of client expectations

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Prerequisites: Basic awareness of IRS audit procedures

1:20 pm – 5:10 pm

Session 4: 2017 Individual UpdateCarol W. Thompson, EA, ATA

Federal Tax Update — All Learning Levels

This session will cover the latest tax law changes, cases, rulings, and other events that take place between late 2016 and April 2017. As we go into the 2016 tax season, we do not know what the Lame Duck administration, nor the incoming Congress, will do to make an impact on tax laws. What will Congress give us and what will they take away? This is one of the most interesting changeovers in recent history, and most of it will happen when we are busy finishing 2016.

Learning Objectives:

  1. Learn what new tax laws Congress passed through April 2017
  2. Gain insight into cases finalized in the Tax Courts in 2017
  3. Review changes to current rules affecting individual tax preparation
  4. Look at rulings and announcements affecting tax planning for 2017

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax Update; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Session 5: C Corporations for DummiesVicki Mulak, EA, CFP®

Federal Tax — All Learning Levels

This session will explore the various phases of a C corporation’s life from how it comes into existence and is maintained as a state law entity moving to return preparation issues including managing start-up costs, capitalization, shareholder compensation, net income for book and tax, net operating losses and dividends.  Clear examples of 1120 tax return preparation with completion of Schedules L, M-1 and M-2 will be included.

Learning Objectives:

  1. Understand how a C corporation is formed and capitalized
  2. Learn how to prepare Form 1120 and its accompanying schedules
  3. Gain confidence in calculation of a C corporation dividend
  4. Analyze issues involved in converting to an S corporation at a later date

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Session 6: Professions That Can Get You Into Trouble – Carolyn Richardson, EA, MBA

Federal Tax — All Learning Levels

The IRS has its act together when it comes to auditing taxpayers in certain professions. In fact, they have detailed manuals they’ve developed and use to provide insight into the businesses they are examining. These Audit Technique Guides (ATGs) can also be put to work by tax professionals as useful guides for preparing tax returns for clients who work in cash intensive businesses, activities that appear to be “hobbies,” passive activities, transportation, construction, ministries, and the entertainment industry. The tax implications of these specific professions will be explored from both a tax preparation and audit representation standpoint.

Learning Objectives:

  1. Learn to identify the industries for which the IRS has developed examination techniques
  2. Learn about the special tax rules for a variety of professions for which the IRS has developed ATGs
  3. Learn how to spot red flags when preparing a tax return for a client who works in a targeted profession
  4. Know what areas the IRS typically targets in examinations of these professions or industries

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Day Two May 17 (Las Vegas), June 29 (Reno)


8:00 am – 11:50 am

Session 7: Mastering Tax Research – Kevin C. Huston, EA, USTCP, MBA, ChFC, CLU and Thomas A. Gorczynski, EA, MST, USTCP

Federal Tax — Intermediate

Tax practitioners often encounter transactions for which the proper tax treatment is not readily known.  With strong tax research skills, a tax practitioner can efficiently locate the correct answer with confidence.  In this class, we will outline a structured tax research process that can be applied to any tax research question.  Real-life problems from actual practice will be used to demonstrate the research process using both free and subscription resources.

Learning Objectives:

  1. Describe the key steps necessary in the tax research process
  2. Apply the tax research process to a tax transaction with an unknown treatment
  3. Identify both free and subscription-based resources to conduct effective tax research

Prerequisites: Basic knowledge of tax authorities

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Session 8: 2017 Business Update – Mark F. Seid, EA, CPA, USTCP

Federal Tax Update — All Learning Levels

Entrepreneurs push the limits of their business and keep us on our toes with a need to know how to solve the latest business tax challenges. The 2017 Business Update will give you the knowledge you need to keep pace with your business clients.  From annual updates to key numbers impacting business returns to the latest news on tax law changes, court cases and IRS pronouncements – we’ve got all the material to help you advise your business clients now and throughout the year.

Learning Objectives:

  1. Get the most up-to-date tax information impacting business clients
  2. Review taxpayer successes (and failures) from this year’s tax cases
  3. Learn both time-tested and cutting edge tax strategies for business clients

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax Update; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Session 9: Section 336 and 338 Elections: Have Your Cake and Eat it Too!Vicki Mulak, EA, CFP®

Federal Tax — Advanced

Can a buyer acquire a target corporation’s stock for legal purposes but acquire the target corporation’s assets for tax purposes resulting in a stepped-up basis in the target corporation’s assets?  Fortunately the answer is YES, when one of the two Section 338 elections is made!   Similarly, the Section 336(e) election can be advantageous for stock transfers to non-corporate purchasers.  Through the use of practical hypothetical scenarios, this advanced class will address all three elections, how the elections are made, and which client scenarios are appropriate for each election.

Learning Objectives:

  1. Understand how each Section 338 election functions in a sale of stock
  2. Learn how to calculate the aggregate deemed sale price (ADSP) and the adjusted grossed-up basis (AGUB)
  3. Learn how to calculate the aggregate deemed asset disposition price (ADADP) for 336(e) elections
  4. Learn how to properly complete IRS election Form 8023 and asset allocation Form 8883
  5. Develop competency is recognition of transactions suitable to each election

Prerequisites: Experience with reporting sales of business assets and corporate liquidations

Advanced Preparation: Review instructions to Form 8023 and/or general info available in industry research libraries

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

1:20 pm – 3:00 pm

Session 10: Communicating Tax Research Results – Kevin C. Huston, EA, USTCP, MBA, ChFC, CLU and Thomas A. Gorczynski, EA, MST, USTCP

Federal Tax — Intermediate

Once your tax research project is completed, how do you effectively communicate the results? Communicating research results to the file, to the client, and to the IRS (both in writing and verbally, including both examination and collection issues) will be covered with examples.

Learning Objectives:

  1. Document tax research results in writing
  2. Identify strategies to effectively communicate tax research results to various parties
  3. Apply tax communication strategies to both examination and collection controversies

Prerequisite: Basic knowledge of tax authorities

CE Offered/Target Audience: EA, ERPA, CRTP (CTEC), OTRP: 2 hours Federal Tax; CPA (NASBA), CFP: 2 hours Taxes; Attorney (CA Bar MCLE): 1.75 hours Taxation Law

Session 11: GRATS, QPRTS, IDGTs and Other Grantor Trusts – Claudia Hill, EA, MBA

Federal Tax — Intermediate

From the simplest use of a revocable trust to avoid probate to the more complex estate tax avoidance techniques facilitated with grantor retained annuity trusts, qualified personal residence trusts or intentionally defective grantor trusts, tax advisors find themselves frequently working with trusts as estate planning devices.  Familiarity with grantor trusts and the tax compliance rules related to them becomes important.  This session will provide insight into these devices, illustrate how they are used and the tax reporting that accompanies them.

Learning Objectives:

  1. Learn how grantor trusts are used in estate planning
  2. Learn what makes a trust intentionally defective
  3. Learn how trusts are used as wealth transfer devices

Prerequisites: Basic understanding of estate planning concepts

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Federal Tax; CPA (NASBA), CFP: 2 hours Taxes; Attorney (CA Bar MCLE): 1.75 hours Taxation Law

Session 12: California Franchise Tax Board Update – Susan Maples, CPA, Taxpayers’ Rights Advocate

California — All Learning Levels

California state tax issues can be even stickier and more challenging than federal tax issues. CSEA maintains a strong relationship with the California Franchise Tax Board (FTB), serving on FTB Executive Officer Selvi Stanislaus’ Advisory Board to provide stakeholder feedback to FTB, testifying at the Annual Taxpayers Bill of Rights Hearing, and working with FTB’s Taxpayers’ Rights Advocate’s Office on education and outreach programs and a variety of issues throughout the year. Super Seminar is pleased to feature Taxpayers’ Rights Advocate Susan Maples, CPA for a special California tax session focused on the latest state tax issues and news from the agency that you need to know.

Learning Objectives:

Coming soon!

CE Offered/Target Audience: EA: 0 hours; CRTP (CTEC), OTRP: 2 hours California Taxes; CPA (NASBA): 2 hours Taxes; CFP: 2 hours Taxes (pending CFP Board approval); Attorney (CA Bar MCLE): 1.75 hours Taxation Law


3:30 pm – 5:10 pm

Session 13: Professional Tax Practice Responsibilities: A Circular 230 Case Study – Claudia Hill, EA, MBA

Ethics — All Learning Levels

This workshop uses a guided case-study approach to illustrate how the standards of practice incorporated in Circular 230 can be integrated into the tasks we perform for clients. From pre-engagement considerations of how we structure our office work flow and information-gathering process, we move to interviewing the client, exercising due diligence, and working with that same client when the work is later challenged by IRS.

Learning Objectives:

Coming soon!

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Ethics; CPA (NASBA): 2 hours Behavioral Ethics, CFP: 0 hours; Attorney (CA Bar MCLE): 1.75 hours Ethics

Session 14: Rental Property Sales and Closing Documents – Chris Rubino, EA

Federal Tax — All Learning Levels

The rules regarding how to report the sale of rental real estate are complicated, and the numbers used can depend on how the property was acquired and how and why it was sold. This course covers what items are included in the closing documents that are used to calculate the basis and closing costs, basis adjustments when selling depreciated property, passive losses and when they can be used, and treatment when property is acquired or sold in the course of a gift, inheritance, divorce, or partial sale. We will also discuss common errors made when reporting rental property sales.

Learning Objectives:

  1. Learn about the Closing Disclosure and HUD-1 documents, and how the information on them applies to rentals
  2. Gain an understanding of Section 1245 property and Section 1250 property and depreciation recapture rules
  3. Learn to analyze rental activities to determine trade, business, investment and personal status
  4. Learn to identify the types of dispositions that may be encountered in regard to rental properties
  5. Gain an understanding of passive losses and how they are handled in various types of dispositions

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Federal Tax; CPA (NASBA), CFP: 2 hours Taxes; Attorney (CA Bar MCLE): 1.75 hours Taxation Law

Session 15: Taxation of Foreign Investors in U.S. Real Estate – Steven L. Walker, Attorney

Federal Tax — Intermediate

Today’s real estate market is completely different than what has gone on before.  Nonresident aliens from commonly purchase homes for their families living in the United States.  This course is designed to provide a practical guide to handle foreign persons investing in the U.S. The course covers the income, estate and gift tax issues associated with foreign investment of U.S. real estate, the Foreign Investment in Real Property Tax Act of 1980 or (“FIRPTA”), and the withholding requirements.  Participants will learn how to best structure and plan for the ownership of real estate and how to properly report and pay tax.

Learning Objectives:

  1. Learn how to advise foreign clients on U.S. real estate investments
  2. Understand the Foreign Investment in Real Property Tax Act of 1980 or (“FIRPTA”)
  3. Know the withholding requirements
  4. Learn about planning opportunities to hold property in U.S.
  5. Learn what forms need to be filed and when for foreign investors of U.S. real estate

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Federal Tax; CPA (NASBA), CFP: 2 hours Taxes; Attorney (CA Bar MCLE): 1.75 hours Taxation Law

6:30 pm – 7:20 pm

IRS OPR Presents: Circular 230 Diligence and CompetenceThomas Curtin, OPR Supervisory Attorney

Federal Tax — All Learning Levels

This session will provide comprehensive coverage of Circular 230.  It will cover procedures to ensure compliance, key Circular 230 provisions including due diligence and competence.  Specifically, client reliance, disreputable conduct, conflicting interests, written advice, oral or written opinions and IRS resources will be discussed.

Learning Objectives:

  1. Learn about the rules on who may represent taxpayers and otherwise practice on their behalf before the IRS
  2. Understand the substantive standards of conduct and professionalism, and
  3. Understand the process for addressing breaches of those substantive standards.

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 1 hour Ethics; CPA (NASBA): 1 hour Ethics CFP: 0 hours; Attorney (CA Bar MCLE): .75 hours Ethics

Day Three May 18 (Las Vegas), June 30 (Reno)


8:00 am – 11:50 am

Session 16: K1’s & Publicly Traded Partnerships – Kevin C. Huston, EA, USTCP, MBA, ChFC, CLU

Federal Tax — Intermediate

Taxpayers receive K-1 forms from pass-through entities.  This course examines the information presented in those K-1s, and what to do with it.  We will learn how to track a partner’s basis in his or her partnership interest as well as a shareholder’s basis in S Corporation stock and debt.   Finally, we will review the special rules which apply to a Publicly Traded Partnership (PTP) interest, including the disposition of the PTP interest.

Learning Objectives:

  1. Understand the information presented in K-1s from Estates, Trusts, Partnerships and S Corporations
  2. Understand the supplemental information needed to correctly tax Publicly Traded Partnership interests
  3. Understand how to correctly track basis for partnership interests and S Corporation stock and debt

Prerequisites: Participants should have a general knowledge of individual 1040 returns including Schedules C, D, and E

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Session 17: 2017 California Tax Update – Karen Brosi, EA, CFP®

California — All Learning Levels

Practitioners in California must really understand two sets of income tax laws – federal and state.  Although California has advanced its conformity date, it is critical to stay abreast of difference to provide sound strategies and advice.  This session provides a mid-year update of California’s income tax rules and rulings, as well as news regarding payroll, property and sales taxes.  Find out early what the FTB, EDD and BOE have in store for California taxpayers in 2017.

Learning Objectives:

  1. Explore areas of conformity and nonconformity with Federal law
  2. Get current on residency and nonresidency topics
  3. See how businesses are affected by California tax rules
  4. Learn what FTB is auditing
  5. Find out about developments with BOE and EDD

CE Offered/Target Audience: EA: 0 hours; CRTP (CTEC), OTRP: 4 hours California Taxes; CPA (NASBA), CFP: 4 hours Taxes; Attorney (CA Bar MCLE): 3.25 hours Taxation Law

Session 18: The IRM & You – An Intimate Look at Section 4 Exam – Alan Pinck, EA

Federal Tax — Advanced

Have you ever wondered if the auditor is following the rules? In this session we will take an in depth look at Part 4 of the IRM “Exam Process”. One of the most important keys of doing anything well is understanding the rules and the IRM is the IRS’s rule book in regards to how they do things. If you do a lot of representation work or only represent occasionally it is imperative that you understand the procedures the IRS has to follow in order to know if they are over stepping their authority.

Learning Objectives:

  1. Gain an understanding of the IRM Part 4
  2. Learn to recognize when an auditor is overstepping their boundaries
  3. Gain the knowledge and confidence to call them out on it when they do

Prerequisites: An understanding of the audit process

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 4 hours Federal Tax; CPA (NASBA), CFP: 4 hours Taxes (pending CFP Board approval); Attorney (CA Bar MCLE): 3.25 hours Taxation Law

12:00 pm – 12:50 pm

IRS Identity Theft Lunch ‘n Learn – Jamie Shaw, senior analyst for IRS Return Integrity & Compliance Services (RICS)

Federal Tax — All Learning Levels

This session will provide an overview of how the Service prevents refund fraud, assists taxpayers who are victims of identity theft and preparers who experience data breaches. Additionally, an overview of the IRS Identity Theft Program, return screening, letter issuance and response, identity verification procedures and preparer data breach recommendations, will be provided.

This session will be taught by Jamie Shaw, senior analyst for IRS Return Integrity & Compliance Services (RICS). RICS strengthens the integrity of the tax system by improving IRS’ ability to detect and prevent improper refunds. Jamie initiates, recommends and manages systemic solutions for the detection and treatment of improper refunds for both individual and business returns. She also co-leads the Security Summit Authentication Team.

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 1 hour Federal Tax; CPA (NASBA): 1 hour Taxes; CFP: 1 hours Taxes (pending CFP Board approval); Attorney (CA Bar MCLE): .75 hours Taxation Law

1:20 pm – 3:00 pm

Session 19: Affordable Care Act – The Difficult CalculationsKevin C. Huston, EA, USTCP, MBA, ChFC, CLU

Federal Tax — Advanced

We’ve had the ACA for several years now, but do you really know what your software is, or should be doing?  We will examine the calculations for the self-employed health insurance with the premium tax credit or repayment of excess advance premium tax credit; the shared policy allocations; and the alternative calculation for year of marriage of the individual shared responsibility payment (ISRP).

Learning objectives:

  1. Learn how to properly calculate the self-employed health insurance deduction after credits
  2. Learn how to apply, calculate, and maximize the shared policy allocation
  3. Learn how to compute the alternative ISRP calculation for the year of marriage

Prerequisites: Participants should have a general knowledge of individual 1040 returns

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Federal Tax; CPA (NASBA), CFP: 2 hours Taxes; Attorney (CA Bar MCLE): 1.75 hours Taxation Law

Session 20: Top Ten AMT Causes & Planning StrategiesKaren Brosi, EA, CFP®

Federal Tax — Intermediate

There can be much confusion—especially for taxpayers—surrounding who has to pay the alternative minimum tax. Stay current on the rules by exploring the top 10 causes of AMT and dive into planning opportunities for each particular area. You will learn how multiple-year planning strategies can affect the AMT’s impact in future years, plus how capital gains impact AMT. In addition, we’ll demystify Form 8801, look at ways to ensure your clients get the most of their minimum tax credit and review AMT issues specific to California.

Learning Objectives:

  1. See the continuing effects of AFTRA 2012 on AMT
  2. Uncover the reasons 85% of AMT payers are subject to the tax
  3. Discover strategies for taxpayers with capital gains and qualifying dividends
  4. See how the Minimum Tax Credit occurs and when it is used

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Federal Tax; CPA (NASBA), CFP: 2 hours Taxes; Attorney (CA Bar MCLE): 1.75 hours Taxation Law

Session 21: Representation Preparation PerspirationAlan Pinck, EA

Ethics — All Learning Levels

A look at Circular 230 from different perspectives depending on what hat you are wearing. This session is a group discussion about the practitioner’s ethical responsibilities during exam. We will discuss the differences between when you prepared the return you are representing to when you are representing another work. There is privilege in some case but not all we will take a look at these as well as many other ethical issues that arise in representation work.

Learning Objectives:

  1. What you can and cannot withhold form an auditor
  2. What is privilege and who owns the privilege
  3. The varying differences between representing returns you prepared and representing returns you did not
  4. Understanding the difference between morals and ethics

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Ethics; CPA (NASBA): 2 hours Behavioral Ethics, CFP: 0 hours; Attorney (CA Bar MCLE): 1.75 hours Ethics

3:30 pm – 5:10 pm

Session 22: The “Gig” EconomyKaren Brosi, EA, CFP®

Federal Tax — Intermediate

An emerging area of activity in the past few years, the sharing economy has changed how people commute, travel, rent vacation places and perform many other activities. Also referred to as the on-demand, gig or access economy, sharing economies allow individuals and groups to utilize technology advancements to arrange transactions to generate revenue from assets they possess — such as cars and homes — or services they provide — such as household chores or technology services.  These new income strategies provide opportunities for tax professionals.

Learning Objectives:

  1. Find out if client income is as an employee or independent contractor
  2. Discover rules for whether it’s a gift, donation or taxable income
  3. Accurately determine whether Section 469 or 280A apply to online rentals
  4. Get informed of other tax complexities
  5. Help your clients plan in this new and changing area

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Federal Tax; CPA (NASBA), CFP: 2 hours Taxes; Attorney (CA Bar MCLE): 1.75 hours Taxation Law

Prerequisites: Participants should have knowledge of worker classification basics and vacation rental and passive rules.

Session 23: Mastering Tax Deferred Section 351 & 721 Exchanges – Thomas A. Gorczynski, EA, MST, USTCP

Federal Tax — Intermediate

The Internal Revenue Code generally provides for tax-deferral when forming a corporation or partnership.  This course will describe when the formation of a corporation or partnership qualifies for tax-deferral and items that can complicate the transaction.  In addition, the tax consequences of the tax-deferred exchange to the shareholder/partner and to the corporation/partnership will be discussed and computed using detailed case studies.

Learning Objectives:

  1. Determine whether a transaction qualifies for Section 351 treatment
  2. Quantify and describe the tax consequences of a Section 351 exchange
  3. Determine whether a transaction qualifies for Section 721 treatment
  4. Quantify and describe the tax consequences of a Section 721 exchange

Prerequisites: A basic knowledge of corporation and partnership taxation is required

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Federal Tax; CPA (NASBA), CFP: 2 hours Taxes; Attorney (CA Bar MCLE): 1.75 hours Taxation Law

Session 24: Advanced Case Studies in Audit – Alan Pinck, EA

Federal Tax — Advanced

This session is not about war stories – it is about getting the best results in exam. We will discuss how to deal with the client and the auditor to obtain the best results. We will discuss how to interview your client and what tone to use as well as how you handle yourself with the auditor. In exam you may have a case that seems like a looser but with proper planning and negotiation skills you can create a win-win. Other items that will be discussed are how to handle the business site visit and when necessary, if the taxpayer needs to meet with the auditor face to face.

Learning objectives:

  1. A taxpayer tells you they underreported their income by $500k; is this fraud? Maybe not if handled correctly.
  2. Can you represent a taxpayer that does not have good records and still prevail? Yes and you will see how.
  3. How to prepare your client for the interview when it cannot be avoided
  4. How to keep an auditor on point during a site visit

Prerequisites: Participants should have representation experience

CE Offered/Target Audience: EA, CRTP (CTEC), OTRP: 2 hours Federal Tax; CPA (NASBA), CFP: 2 hours Taxes (pending CFP Board approval); Attorney (CA Bar MCLE): 1.75 hours Taxation Law

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