IRS KANSAS TAX PRACTITIONER SYMPOSIUM September 17, 2015 Wichita State University

Transcription

1 IRS KANSAS TAX PRACTITIONER SYMPOSIUM September 17, 2015 Wichita State University 8:00 a.m. Welcome Timothy Graham, Jr. EA, Kansas NATP Education Chairman 8:10 a.m. Examination Summary 50 minutes Luther Clary, Territory Manager Daniel Lauer, Acting Area Director 9:00 a.m. Fraud Operations & Criminal Investigation Summary 50 minutes Cory Bird, Special Agent 9:50 a.m. Break 20 minutes 10:10 a.m. Taxpayer Advocate Service Summary 50 minutes Sarah Schroeder, Case Advocate 11:00 a.m. Field Collection Summary 50 minutes Shirl Thomas, Supervisory Revenue Officer 11:50 a.m. Lunch Break (On Your Own) 60 minutes 12:50 p.m. Tax Relief in Disaster Situations 50 minutes Eden Holsman, Senior Stakeholder Liaison 1:40 p.m. ACA 50 minutes Mary Giesler, EA, MPG Accounting 2:30 p.m. Break 20 minutes 2:50 p.m. Ethics Tim Graham, EA, R & J Salina Tax Service, Inc. 100 minutes 4:30 p.m. Closing

2 WICHITA IRS SYMPOSIUM TOPICS Daniel Lauer and Luther Clary Examination Summary Exam Summary: Discuss the Kansas Group Configuration, Operating Philosophy, and the Roles and Responsibilities of Participants. Cory Bird - Criminal Investigation Summary Special Agent Cory Bird will provide an overview on how Criminal Investigation has made Identity Theft and Fraudulent Refund Schemes Cases one of their top priorities. He will also review some of the recent trends and how some trends in both programs have remained the same. Sarah Schroeder Taxpayer Advocate Service Summary Case Advocate, Sarah Schroeder, will give an overview on the Taxpayer Advocate Service (TAS) and how they assist taxpayers; the authority TAS has to resolve cases; and the criteria used by the Advocate s Office to accept cases. She will also provide an overview on the 2014 Taxpayer Advocate Report to Congress. Shirl Thomas Field Collection Summary Will provide you with a short summary of the Collection Process, the importance of making timely Federal Tax Deposits and the potential resolutions to resolve tax issues. Eden Holsman Senior Stakeholder Liaison Summary The Tax Relief in Disaster Situations presentation provides a summary on tax relief that is generally available for casualty losses, including how to deduct your losses under IRC 165 and special rules that apply under IRS section 7508A and Rev Proc , when losses occur in federally declared disaster areas. We address how to determine if there is a casualty loss, the records needed to substantiate the loss, and how to determine and report any losses or gains. Mary Giesler, EA MPG Accounting ACA Employer Shared Responsibility Provisions and the Small Business Health Care Tax Credit With effective dates that are spread over several years, the Affordable Care Act (ACA) contains both penalty and credit provisions. In this session, we ll discuss the extended effective dates for employer mandates, tax credits available to small businesses who offer health insurance, and the employer shared responsibility penalty that applies to certain large employers who do not offer health insurance to employees.

3 Upon completion of the session, you will be able to: Identify the effective dates of the employer mandate. Identify the ACA employer reporting requirements. Compute the tax credit for certain small employers who offer health insurance. Timothy Graham Jr, EA R & J Salina Tax Service, Inc. This course reviews the rules and ethical issues that tax return preparers must follow in practice. Additionally, it distinguishes between an unenrolled tax return preparer???s limited right to practice vs. other Circular 230 practitioners. Finally, the course reviews various penalties that can be assessed on a tax return preparer and how to avoid those penalties. Will be discussing document security (computers and office) and identity theft procedures

4 SPEAKER BIOS Luther A. Clary Luther Clary is a graduate of University of Nevada at Reno, BS in Business Administration w/accounting Major He started IRS career as Student Trainee in Reno, Nevada 43 years ago. He has spent his entire career in Examination, serving 14 years as a Field Revenue Agent in Reno, NV and Denver, CO. Luther served 5 years as Group Manager and Section Chief in Denver, CO. He served 3 years as a Regional Analyst in Dallas, TX. He has served last 21 years as Territory Manager for Small Business Self-Employed - Examination in Wichita, KS. Luther is a Texas-licensed CPA Daniel Lauer Daniel (Dan) Lauer is currently the acting director for SB/SE Examination Field Midwest Area. He is responsible for field examinations in the states of Illinois, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, South Dakota and Wisconsin. He is also a recent selectee chosen for the IRS Executive Readiness Program. Prior to his new acting assignment Dan spent a significant amount of time acting as the chief of Employment Tax operations in the SB/SE Division. As head of the Employment Tax operations, he had responsibility for overseeing servicewide Employment Tax policy, compliance initiatives, taxpayer burden reduction initiatives, developing and advancing external stakeholder relationships and directing systemic change. He also spent time leading the National Tip Reporting Compliance Program and centralized the IRS tip reporting compliance programs and policy. He began his IRS career in 1982 as a revenue agent. He received a Bachelor of Science degree with a double major in Accounting and Business Management and is a licensed Certified Public Accountant. Cory Bird Cory Bird is a Special Agent with the Internal Revenue Service Criminal Investigation division and is assigned to the Wichita, KS office. He graduated with an accounting degree in 2009 from Brigham Young University-Idaho. SA Bird worked in the private sector for a couple of years until joining IRS-CI in September Sarah Schroeder Sarah has completed her Bachelor s degree in Business Administration and her Master of Science Degree in Leadership.

5 Sarah began her career with the Taxpayer Advocate Service in She has served as the Lead Case Advocate for the Wichita, Kansas office resolving the offices most complex tax issues. She works closely with Congressional Offices, tax practitioners and the public. Prior to joining the IRS, Taxpayer Advocate Service, Sarah served in the Navy. Shirl Thomas (pronounced Cheryl) Shirl is the group manager for SBSE Collection Revenue Officers in the Wichita and Topeka POD. Shirl has a Bachelor of Science in Criminal Justice Administration and has been with the Internal Revenue Service for fourteen years. Previous to the IRS Shirl was employed for over 20 years as a public information officer with the Oklahoma Department of Corrections. Eden Holsman Senior Stakeholder Liaison Eden Holsman works for the IRS in the Small Business/Self Employed Division in Stakeholder Liaison Field for the Central Area. Eden became a Stakeholder Liaison tax specialist in September Before taking this position she worked almost 10 years in SB/SE Field Collection. She was a field revenue officer and also accepted several extended detail opportunities to act as a field RO group manager during this time. Prior to her duties in SB/SE Collection, Eden worked at the Kansas City Missouri Campus. She held positions in the following departments: Document Perfection (Processing), Underreporter, Substitute For Return, Service Center Collection, Accounts Management and ACS. The skills and expertise Eden has gained throughout her 25-year IRS career has given her knowledge of policies, procedures and work processes within the IRS. Mary Giesler Enrolled Agent-MPG Accounting Mary is an Accredited Tax Professional and has earned her enrolled agent status. She is a member of the National Association of Tax Professionals and served as President of the Kansas Chapter of the National Association of Tax Professionals for 3 years. In 2004, she was elected Chairman of the Chapter Advisory Council which she chaired for 2 years. During 2004, she was nominated for the Tax Professional of the Year award and was featured as a Tax Professional of the Month during 2005.

6 In 2007, she was no longer allowed to serve on the KS-NATP Board of Directors as she had served 9 years and had reached her term limit. Since that time, she has continued working with the Chapter by serving as an advisor to the Board of Directors, and heading up both the Membership & Scholarship Committees. In 2010, she became a certified chapter instructor and has been assisting with teaching individual topics for the KS Chapter seminars. Timothy Graham, Jr. Enrolled Agent-R & J Salina Tax Service, Inc. I have been working in a tax office since 2001 and actually doing tax returns since In March of 2010 I became an Enrolled Agent (EA). I have a large client, involving various types of returns which include a variety of business returns. The office that I recently purchased is a clients full service for their personal and business tax needs. My knowledge base is broad in tax preparation, representation, QuickBooks, and payroll services. In 2005 I joined NATP, and in 2006 became a member of the Board of Directors for the Kansas Chapter. In 2010 I become the President for the Kansas Chapter of NATP, remaining until I am also the education chair for the Kansas Chapter and have been since I enjoy trying to bring a new and young perspective to the Chapter. I have attended the National Conference since Austin, Texas and don t plan to miss another National Conference. I have also started to teach classes for the state chapter, and would like to expand those teachings later in life. I have a Bachelor degree in Accounting from the University of Phoenix, which I completed in I am thinking in the future of going for a Masters in Taxation. I have been married since 2006 to, Jessica Graham, my loving wife. We have 5 kids of the four legged kind, including two cats and three 3 dogs which are all Dachshunds. We are also active in the community with the Chamber of Commerce, Downtown, and Military Affairs Counsel. The family, community, work and NATP events help to keep me very busy throughout the year.