Session Description

This course provides a clear and practical roadmap for representing taxpayers who have not filed their tax returns. We will walk through the full workflow of a non-filer case, including establishing compliance, reviewing account transcripts, identifying and addressing Substitute for Return (SFR) assessments, and analyzing the key statutes that drive case strategy--CSED, ASED, and RSED. Participants will learn how to interpret the IRS' position, identify potential risks, and determine what information is needed before engaging with Collections. The session also covers the full range of resolution options available to non-filers, including Offer in Compromise, Currently Not Collectible status, Installment Agreements - alternatives based on the taxpayer's financial reality. By the end, attendees will have a structured framework to evaluate cases, choose appropriate strategies, and move a non-filer toward resolution with confidence and clarity.

Learning Objectives

1. Understand the key issues that arise in non-filer cases and the information needed to begin effective representation.
2. Identify missing returns, SFR assessments, and compliance gaps by reviewing and interpreting IRS transcripts.
3. Evaluate how CSED, ASED, and RSED statutes influence case strategy decisions, enforcement risk, and available resolution options.
4. Analyze the taxpayer's financial circumstances to determine eligibility for options such as Offer in Compromise, Currently Not Collectible status, or Installment Agreements.
5. Apply a structured decision-making process to develop an appropriate resolution strategy based on compliance, statutes, and financial analysis.

Course Details

• Course Prerequisites: Basic knowledge of Forms 1040 & 433-A
• Advanced Preparation: None
• Learning Level: Intermediate

Session Description

Gambling taxation is no longer a niche topic. With online platforms, sports betting apps, casinos, and lotteries attracting millions of new participants, tax professionals are seeing more gambling-related questions than ever before. This session provides a comprehensive, practical framework for understanding the tax impact of different types of gambling activities using the COPS model: Casual gamblers who occasionally place bets. Online gamblers using apps and digital platforms. Professional gamblers who operate as a business. Session-based gamblers who must navigate session reporting rules. We'll walk through reporting requirements, recordkeeping expectations, W-2G rules, deducting losses, basis differences, and the concept of session accounting. This session also highlights red flags and planning opportunities.

Learning Objectives

1. Differentiate between casual, online, professional, and session-based gambling activities and understand how each category impacts tax reporting.
2. Apply IRS rules for reporting gambling wins and losses, including W-2G requirements and documentation standards.
3. Evaluate deduction opportunities and limitations, particularly for professional gamblers filing on Schedule C.
4. Implement session accounting principles to correctly compute wins and losses for qualifying gambling activities.

Course Details

• Course Prerequisites: None
• Advanced Preparation: None
• Learning Level: Basic

Session Description

Schedules K-1 have an alphabet soup of reporting. This session will explore and analyze the most perplexing codes from K-1s generated by Forms 1065, 1120-S and 1041. Identifying how, when and where to report information from a K-1 will be discussed to ensure accurate reporting. (Hint: the year on the Form is not always the right year!) The most common codes will be addressed first, with information for unusual codes included in materials but only discussed in class if time permits. There are SOOO MANY CODES!

Learning Objectives

1. Identify the structure and purpose of Form K-1, including key sections and their impact on the individual return.
2. Interpret the codes used on Form K-1 and understand what to do with the information.
3. Analyze supplemental statements to understand how to properly report the numbers that go with the codes.
4. Identify key codes that generally are not material to most returns, and which codes your software might not address correctly.

Course Details

• Course Prerequisites: An understanding of the basic boxes of a Schedule K-1 will be important. Understanding the different types of entities that generate Schedule K-1 is expected.
• Advanced Preparation: None.
• Learning Level: Intermediate

Session Description

All tax preparers are required to have a written information security plan (WISP). Do you have yours? Do you know what you are supposed to be doing to protect your data - and how often you check it? This course provides a customizable template that you use to create your own WISP, learning all the required elements and how to implement, monitor, and update the plan. Bring your laptop to class and leave with your custom WISP ready to roll out.

Learning Objectives

1. Learn who is required to have a written information security plan (WISP).
2. Learn the elements that must be included in a WISP.
3. Learn the actions required to monitor and update a WISP.
4. Understand which office staff needs to participate in WISP activities.
5. Create a plan for rolling out your custom-created WISP.

Course Details

• Course Prerequisites: None
• Advanced Preparation: Download course materials (WISP template) prior to class
• Learning Level: Intermediate

Session Description

The One Big Beautiful Bill Act, or OB3 Act, has important implications for tax year 2026 and beyond for tax advisory and optimization strategies. This course will review the major tax reduction opportunities for individuals and small businesses under the OB3 Act and how changes in the OB3 Act affect existing opportunities (for example, California PTE). Examples with projections will be used to demonstrate concepts.

Learning Objectives

1. Identify tax reduction opportunities in the OB3 Act and how to take advantage of them.
2. Identify negative tax consequences in the OB3 Act and how to mitigate them.
3. Quantify the tax savings or cost to a specific taxpayer of various OB3 Act related changes.

Course Details

• Course Prerequisites: Basic knowledge of OB3 Act provisions
• Advanced Preparation: None
• Learning Level: Intermediate

Session Description

This session is about the sale of a taxpayer's business. There will be discussion about handling the sale of corporations and partnerships as entities, the sale of assets as well as dealing with sole proprietorship sales. Items not always considered as part of the sale and the closing of a business will be discussed as well.

Learning Objectives

1. Learn how to handle the business's assets or ownership upon the sale or abandonment of the business.
2. Discover what is involved with the sale of the business from a tax standpoint.
3. Understand what happens to assets that are retained by the owner.
4. Identify other issues not directly related to a sale.

Course Details

• Course Prerequisites: A basic understanding of business reporting is required.
• Advanced Preparation: None
• Learning Level: Basic

Session Description

Form 3115 is used for making all kinds of changes and corrections: depreciation, depreciation after a property is disposed, income and expense recognition methods (cash, accrual, other), inventory tracking (or not) and so much more! This course will go through several cases and the correct completion of Form 3115. Bring your pencil and calculator!

Learning Objectives

1. Identify situations requiring Form 3115.
2. Distinguish between automatic and non-automatic changes under IRC Section 446 and related Rev. Procs.
3. Complete Form 3115 accurately, including selecting the correct DCN.
4. Calculate and report adjustments on the tax return (IRC section 481(a)).
5. Understand filing procedures and deadlines for filing Form 3115.

Course Details

• Course Prerequisites: Understanding of the basics of depreciation, accounting methods and inventory; familiarity with business tax forms is important.
• Advanced Preparation: None
• Learning Level: Intermediate

Session Description

This session provides a hands-on look at tax planning opportunities emerging under the One Big Beautiful Bill Act. Attendees will work through applied planning concepts related to the senior tax deduction, charitable giving techniques, and Net Unrealized Appreciation strategies. Using guided examples and scenario-based discussions, the session emphasizes evaluating client situations, navigating planning constraints, and implementing tax-efficient solutions in practice.

Learning Objectives

1. Understand and apply key year-end planning provisions of the One Big Beautiful Bill Act.
2. Strengthen tax planning skills.
3. Identify ways to reduce tax liabilities while aligning with long-term financial and legacy goals.

Course Details

• Course Prerequisites: None
• Advanced Preparation: None
• Learning Level: Intermediate

Session Description

From mastering due diligence to avoiding preparer penalties, this course equips tax professionals to lead with integrity. We will also explore the disciplinary processes of the IRS, including suspension, censure, and disbarment, as laid out in Circular 230 and the Internal Revenue Manual. Designed to be practical and thought-provoking, this session helps tax professionals strengthen ethical judgment, protect their credentials, and build lasting client trust.

Learning Objectives

1. Learn to interpret and apply the ethical obligations outlined in Circular 230, particularly §?10.22.
2. Identify the causes and consequences of violations that trigger IRS preparer penalties under IRC §§?6694 and 6695, including how the IRS evaluates conduct through IRM 20.1.6.
3. Develop and implement proactive ethical habits that reduce risk of penalties, foster client transparency, and align with best practices for tax professionals facing increasing scrutiny.

Course Details

• Course Prerequisites: None
• Advanced Preparation: None
• Learning Level: Basic

Session Description

This interactive program addresses the complex tax issues that emerged during tax season that are now on extension, focusing on the real world questions you want answers to, between late breaking guidance, unexpected complications, and of course OBBBA overload. This panel of knowledgeable experts will answer your questions in a roundtable format. You'll be able to submit questions in advance and get the answers you need to complete the returns that have been haunting you. Ideal for practitioners who want to sharpen their problem solving skills during the extension window, this session emphasizes answering attendee questions, analyzing nuanced examples, and offering practical, experience-based recommendations.

Learning Objectives

1. Identify common issues that are on extension so you know you are not alone.
2. Analyze attendee case questions involving complex extension-period challenges and determine practical, compliant solutions.
3. Implement best practices for communicating with clients about expectations, responsibilities, required documentation, and potential tax outcomes during the extension period.
4. Navigate special circumstances that may arise before filing the final return, such as disaster-related deadlines, IRS transcript delays, or identity-verification requests.

Course Details

• Course Prerequisites: None
• Advanced Preparation: None
• Learning Level: Basic

Session Description

Learn the steps in the process to wrap up the affairs of the deceased and honor their requests to pass on to their beneficiaries whatever is left. Understand the relationships between the types of returns required and various choices to be made in the process of closing the file on the deceased while protecting the fiduciary in the process.

Learning Objectives

1. Understand what income and deductions are allowed on the final 1040.
2. Learn how to work with an estate when there is no will or trust.
3. Learn the relationships between the decedent, assets inside or outside a trust, and protecting the fiduciary when wrapping up an estate.

Course Details

• Course Prerequisites: None
• Advanced Preparation: None
• Learning Level: Intermediate

Session Description

Are you baffled by brokerage statements? Do you find yourself 1099-Bewildered? Join us as we go beyond the dividends and interest to sort through the many pages of the consolidated brokerage statement and discover the information you need to properly report income items.

Learning Objectives

1. Review the basics of the brokerage statement including 1099-DIV, 1099-INT and stock transactions.
2. Discuss less common items such as contracts and straddles, unique interest items, and miscellaneous items including fees and margin interest.
3. Understand the reporting of sales of employee stock and where to locate the additional information needed for accurate tax reporting.

Course Details

• Course Prerequisites: Basic knowledge of 1040 is helpful
• Advanced Preparation: None
• Learning Level: Intermediate

Session Description

We will review in detail the IRS Collection Forms 433-A and 433-F and use breakout groups to review fact patterns/financial data for up to 4 cases and analyze a solution to the case. Each case will have unique income and expense situations that attendees will review and apply IRS Collection Financial Standards. These analysis determinations are also used in Installment Agreements and Offers in Compromise. We will also be able to apply the financial analysis done in breakout to the ultimate resolution solutions to multiple collections cases.

Learning Objectives

1. Learn the techniques IRS Collection employees use to prepare and analyze collection Forms 433-A and 433-F.
2. View and discuss Forms 433-A and 433-F.
3. Learn how the IRS calculates the taxpayer's ability to make monthly payments to resolve a collections liability.
4. Learn about the IRS Collection Financial Standards and how to apply them properly.
5. Complete the resolution(s) of several collection cases, based on given facts.

Course Details

• Course Prerequisites: None
• Advanced Preparation: None
• Learning Level: Intermediate

Session Description

This program teaches tax professionals how to evaluate and implement agentic artificial intelligence ("AI agents") in a tax practice while maintaining compliance with Circular 230 and applicable professional standards. Topics include the distinction between basic generative AI and multi-step agentic workflows, practical use cases for client intake, document handling, tax research support, and notice response, as well as risk identification and mitigation.

Learning Objectives

1. Differentiate between simple generative AI "chatbots" and agentic AI workflows in the tax context.
2. Identify at least three concrete agentic AI use cases in a tax office (e.g., intake, research, notice response).
3. Apply Circular 230 and security requirements when supervising AI tools and outputs.
4. Evaluate the risk of hallucinations, confidentiality breaches, and inappropriate reliance on AI, and design mitigating controls.
5. Design a realistic pilot and implementation plan for agentic AI in a small or mid-size tax practice.

Course Details

• Course Prerequisites: None
• Advanced Preparation: None
• Learning Level: Basic

Session Description

Publicly Traded Partnerships. Investors like them because they pay nice "dividends." But partnerships do not actually pay dividends - so what is that money? Buying, holding and selling all have special rules. This course will review the key information on the K-1 and brokerage statements and apply a case study to a tax return.

Learning Objectives

1. Define and distinguish PTPs and Master Limited Partnerships.
2. Interpret applicable information from K-1 packages, including supplemental schedules and state allocations.
3. Calculate basis adjustments and report gains or losses, including items of ordinary income, from the disposition of a PTP.
4. Determine how passive activity loss limitations apply to PTP's and when suspended losses are released.

Course Details

• Course Prerequisites: Basic understanding of information generally contained in a consolidated 1099 Brokerage statement and a K-1 (1065).
• Advanced Preparation: If the Prerequisites are not met and you want to take this course, review a K1 (1065) and a 1099 Consolidated brokerage statement.
• Learning Level: Intermediate

Session Description

This course reviews California federal tax non-conformity related to business income and expenses, depreciation, and compliance matters for employers, businesses, rental and commercial real estate, and business entities. We'll also include business provisions of new disaster loss regulations, SECURE 2.0, R & D credit, etc. A review of California partner and shareholder basis differences with federal reporting is also included.

Learning Objectives

1. Receive a comprehensive analysis of California business conformity updated for SB711.
2. Learn important basis corrections needed for California partners & shareholders.
3. Review SECURE 2.0 business and employer provisions for conformity
4. Understand important issues related to conformity for property, real estate, and entities.

Course Details

• Course Prerequisites: None
• Advanced Preparation: None
• Learning Level: Basic

Session Description

This session dives into compelling U.S. Tax Court cases to uncover the real lessons behind the headlines. We'll break down what the judges decided, why it mattered, and--most importantly--what you should do differently in your own practice. Learn how to spot high-risk issues, craft stronger arguments, and translate case law into practical, real-time strategies for your clients.

Learning Objectives

1. Analyze key U.S. Tax Court decisions to identify the underlying tax law principles and judicial reasoning.
2. Identify high-risk issues and factual patterns that frequently lead to disputes or unfavorable outcomes.
3. Evaluate common taxpayer and practitioner errors revealed in case law and how to avoid them in practice.

Course Details

• Course Prerequisites: None
• Advanced Preparation: None
• Learning Level: Basic