Return Preparers Under The Magnifying Glass

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1 The Tax Professionals OCEA Welcomes New Members Cynthia Conrad, EA Graham Hoad, EA Dinner Menu Chef s Special Corned Beef and Cabbage Baked Filet of Tilapia Steamed White Rose Potatoes Honey Glazed Carrots Mixed Green Salad Cole Slaw Lemon Cake German Chocolate Cake Editor: Dale Quelle, EA Bolsa Chica Rd. #A Westminster, CA Volume Issue 9 March 2013 March 19th, Hr CPE Program Return Preparers Under The Magnifying Glass Presented by Robert Horwitz, Esq. Tax professionals, including accountants, tax attorneys, enrolled agents, and return preparers, are subject to a bewildering array of penalties for conduct that the IRS considers erroneous, abusive, or undermining of the public s confidence in the fair administration of the tax laws. This session will explore the various penalties the IRS can impose on enrolled agents and other tax return preparers who engage in certain types of conduct. While these penalties are intended to curb misbehavior and boost compliance with the tax laws, they can be problematic for enrolled agents and other tax professionals. This session will discuss the Internal Revenue Code s return preparer penalty regime, focusing on the IRC code sections related to penalties for understatement of taxpayer s liability by tax return preparer, willful or reckless understatement of a taxpayer s liability by a tax return preparer, promoting an abusive shelter, aiding and abetting the understatement of tax, and improper disclosure of return information by a return preparer. It will also discuss IRS criminal investigations and prosecutions of return preparers under its Return Preparer Program and the interaction of civil and criminal return preparer penalties and the Office of Professional Responsibility s policing of return preparers, including the effect of the recent decision in Loving v. IRS on the power of OPR to police return preparers. The Vision of OCEA is to serve, to represent the best interests of Enrolled Agents in Orange County, and to emphasize and enlighten the general public that an Enrolled Agent is the premier tax professional. The Mission of OCEA is to encourage professionalism, personal growth, and educational growth, while providing member benefits and enhancing the role of Enrolled Agents among the local governmental agencies, other professionals, and the general public. OCEA is 400 Members strong and proud to be the largest Chapter of CSEA. HARBOR BLVD KATELLA AVE CHAPMAN AVE BALL RD STATE COLLEGE BLVD Ball Rd to Phoenix Club Dr Right on Sanderson Ave. MAIN ST Meetings are held at the Phoenix Club 1340 S Sanderson Ave, Anaheim, CA Agenda Mar 19th 4:15 Board Meeting 5:30 Social Time 6:00 Dinner Hour 7:00 1 Hr CPE Program $35/$40 $45 for Member pre-registration before midnight on the Thursday prior to the dinner meeting; $50 for late or on-site registration and for non-members for meetings with 1 hour of CPE credit. Meetings with 2 hours of CPE credit are $45 and $50 respectively. To make a reservation go online to our web site and select the sign up button next to the event you would like to attend and follow the prompts. If you incur any difficulties signing up, contact Bill Stewart at (949) with a message including your name as it s registered at IRS and your phone number and your PTIN.

2 Volume Issue 9 Page 2 PRESIDENT S MESSAGE by Patricia Yeckel, EA Happy Tax Season to all of you! I would imagine that most of you are working like I am at this time of year, 7 days a week and long hours. We pretty much have no life other than work during this time and we depend on our family and friends to be understanding and supportive. Fortunately by the time you are reading this there are only about 6 weeks left. Our reward for all this hard work and long hours is the appreciation shown by our clients, the satisfaction of knowing we are helping many people with their tax compliance and of course the revenue stream that flows freely during this time. That does really help the adrenaline rush we need to keep going every day. For our February dinner meeting we enjoyed a great presentation by Lynn Freer, owner of Spidell Publishing, about our new California laws and changes. It is always a pleasure to welcome Lynn, as we do each year at our February meeting. Our February meeting each year is also significant because we honor our Past Presidents as our guests (yes, a free dinner!). We enjoyed having 8 of those present at our meeting. We also honored one of our Past Presidents who had passed away in January, Richard Quarterman. He had served our Chapter from 2000 to 2002 and many of our members remember Rich with fond memories. Dona Evans and Dale Quelle both spoke at the podium about his contributions, his special qualities, and words of wisdom he was known for. He was only 67 years old and his death was very unexpected. When this happens it makes us all think about how short life can be. The term of office for your Board of Directors will be over at the end of June, when our fiscal year ends as well. The nominating committee has published the nominees for 2013/2014 Board of Directors in the February and March Newsletters. We will have a general election by our members at our May 21 dinner meeting. Any Regular Member in good standing whose name is not on this list who wishes to run for office at that general election may be nominated from the floor by any other Regular Member in good standing. If you can t commit to serving on the Board, consider volunteering for one of our committees. We encourage and welcome your participation as we work as volunteers to strengthen our Orange County Chapter of Enrolled Agents. Please consider contacting any of our Board members to find out how you can help! Speaking of June, our Chapter holds an annual retreat for our Board members and other members who are interested in serving on committees. This year our retreat is June at the Temecula Creek Inn. This is a great way for you to express your interest in being involved in our Chapter leadership and get to know some of the other members better. Please contact Dan Carlberg, our Retreat Committee Chairman, if you are thinking of attending this year. The Tax Professionals President Patricia Yeckel, EA Avenida Empresa #280 Rancho Santa Margarita, CA (949) , First Vice President Joe Guccione, EA Daisy Ave Fountain Valley, CA (714) , Second Vice President Bill Stewart, EA Rancho Viejo Rd, #215 San Juan Capistrano, CA (949) Secretary Marilyn Ratliff, EA th St #270 Tustin, CA (714) , Treasurer Robin Miller. EA PO Box 4424 Mission Viejo, CA (949) , Directors Hugh Cunningham, EA 1577 S Harbor Blvd Fullerton, CA (714) , Patricia Patterson, EA 3338 Punta Alta, #1A Laguna Hills, CA (714) , David Shashoua, EA 3773 McCray St Riverside, CA (951) , Victor Silver, EA 285 E Imperial Hwy, #201 Fullerton, CA (714) , Daniel Carlberg, EA 550 E Chapman Ave, #C Orange, CA (714) , CSEA Director; John Kristianson, EA MBA 5030 Katella Blvd, #228 Los Alamitos, CA (562) , Immediate Past President; Patti Kappen, EA Rancho Viejo Rd #215 San Juan Capistrano, CA (949) , Cont. on page 3

3 Volume Issue 9 Page 3 Cont. from page 2 We d love to have you join us! Our March dinner meeting is March 19 with our traditional corned beef and cabbage entrée to be served. We hope you ll join us to hear Robert Horwitz speak about the IRS Investigation of Return Preparers. Please note that we are being asked by the Phoenix Club to have our dinner meeting count to them now by the Wednesday before our meeting, which means we need you to make your reservation by midnight of the TUESDAY before our meeting. Please try to help us with this new requirement by registering online timely. When you register online, you can check the box pay at door and bring a check with you if you don t want to pay that far ahead. In fact, you can register for several months ahead online through our website, which might be a good idea. We thank you for your cooperation and advance planning. At our February Board of Directors meeting we passed out information about the CSEA awards that are available, as well as how and when those nominations are to be submitted. Basically, they are all due April 26. There is a Chapter of the Year Award, for which we plan to nominate the Orange County Chapter. There also is a Thomas P Hess Award, Professional Associate Service Award, President s Award, Student Associate Service Award, Booster of the Year Award, Enrolled Agent of the Year Award, Letter of Commendation, Membership Growth and Retention Award, and Public Information and Awareness Award. The various award descriptions and and information is available on the CSEA website and we encourage members to think about making nominations. I would like to see if we can get a large number of our members to the CSEA Annual Meeting to support our own Patti Kappen (nominated for CSEA President) and Devang Mehta (nominated for CSEA First Vice President). The meeting will be held July 9-11 at the Four Points by Sheraton in Pleasanton. This would be a good year to make your plans to attend. We d love to have more Orange County Chapter members there than any other chapter! Think about planning your trip! As always, we won t have a dinner meeting in April, as all of us will be recovering from the tax deadline the day before. Good luck with tax season, and see you at the March dinner meeting! John Rydell (562) A PLUS APPRAISALS Real Estate Appraisals Homes and 2-4 units for divorces, estates, refi s and sales Forensic Real Estate Appraisals 1987 to current period for SFR s and 2-4 units LA and OC Fast turnaround $350 and up. State certified Expert witness for court Have Something To Say... Readers are encouraged to submit letters to the editor on topics involving our tax profession. Readers can also voice their opinion on matters concerning our chapter. Please include your full name and phone number. Nov 2007 Advertise in the OCEA Newsletter. The best way to get your message in front of the EA community. Call 562/ to place your ad. Barnett & Rubin A Professional Corporation Jeffery Corporate Center, 5450 Trabuco Canyon Rd Irvine CA Phone: (949) Facsimlie: website: DISCHARGE TAXES State Bar Certified Personal & Small Business Bankuptcy Speialists Business Formations Business Litigation AV Rated Richard L. Barnett Attorney At Law 24 YEARS EXPERIENCE PRACTICING LAW IN ORANGE COUNTY Order today for less than $12 a month! Spidell s California Taxletter Get the monthly newsletter with vital California tax information to: Keep current on FTB changes so you prepare correct returns Know when the FTB will be mailing notices to your clients Be prepared when the state starts new audit or collection programs Dowload a sample issue Order online:

4 Volume Issue 9 Page 4 CLASSIFIEDS EA SEEKING YEAR-ROUND POSITION. Experienced in audit representation and tax preparation. Accounting and computer degrees. Knowledgeable and personable. For resume call Hugh Cunningham, EA at (714) or 08/12 FORMER 21 YEAR IRS REVENUE AGENT IS SEEKING WORK with a growing firm for the upcoming tax season. My experience at IRS includes Audits, Appeals, Technical Review, Taxpayer Advocate, Instructor and Return Preparer office. I am enthusiastic and client oriented. I live in Laguna Niguel. Please contact Rod Gypin, EA at 949/ or 11/12 client-centered processes. This person will be successful by positively and warmly communicating with clients competence and tax minimization strategies in coordination with the senior financial advisor. This person should be an Enrolled Agent. Reply in confidence to: 02/13 Classifieds available for OCEA Members & associates to advertise items for sale or rent, want ads & employment opportunities. Ads run for 2 consecutive months free of charge (longer based on space available. Let us know when your ad is no longer needed). to msn.com. Include your name & phone number or . ARE YOU LICENSED AS A SECURITIES BROKER and are you interested in changing Broker-Dealers? Call Bill Williams, EA to discuss this opportunity at (714) /12 OFFICE AVAILABLE FOR RENT: Full-time or Timeshare. Furnished professional office (12 x14 ) with window. Corner of Irvine Blvd & B Street in Tustin. Contact Jeff Immel, EA at 949/ or 12/12 FUJITSU fi-42220c SCANNERS FOR SALE: Like new. 3 available. Long flatbed, auto page size detection. Paid $1,800 each and will sell for $300 each or $800 for all three. Twain compatible as required by Lacerte software. Call or Kathy D Ambra, EA or Tammy Giuliano, EA at 714/ or aol.com. 12/12 LOOKING TO PURCHASE A TAX PRACTICE - Small to medium size preferably in South Orange County or North San Diego County. I have been practicing in San Clemente serving individuals, corporations, trusts and non-profit organizations for over 13 years. Please contact Edward Daoud, EA, Ph.D. at 949/ (mobile), 949/ (office) or 12/12 TAX PREPARATION PART TIME IN SEAL BEACH. Seeking experienced tax preparer to work in Seal Beach location serving long term clients of financial advisory firm. Candidate should be a planning-oriented tax preparer who will be an excellent fit with the company s philosophy, methodology and NOMINEES FOR OCEA S 2013 BOARD OF DIRECTORS The following names and their positions have been selected by the nominating committee to be placed on the next ballot for the 2013/14 fiscal year. The general election will be held at the May 21st dinner meeting. Any Regular Member in good standing whose name is not on this list who wishes to run for office at the general election may be nominated from the floor by any other Regular Member in good standing. OCEA Chapter President Patricia Yeckel, EA First Vice President Daniel Carlberg, EA PhD Second Vice President Robin Miller, EA Secretary Joyce Cheng, EA Treasurer Christine Davidson, EA Candidates for OCEA Chapter Directors in alphabetical order (5 to be elected) Devang Mehta, EA Donna Miller, EA Patricia Tish Patterson, EA Marilyn Ratliff, EA David Shashoua, EA Victor Silver, EA

5 Volume Issue 9 Page 5 Just 4 Fun A businessman was interviewing job applications for the position of manager of a large division. He quickly devised a test for choosing the most suitable candidate. He simply asked each applicant this question, What is two plus two? The first interviewee was a journalist. His answer was, Twenty-two. The second was a social worker. She said, I don t know the answer but I m very glad that we had the opportunity to discuss it. The third applicant was an engineer. He pulled out a slide rule and came up with an answer somewhere between and Next came an attorney. He stated that in the case of Jenkins vs. the Department of the Treasury, two plus two was proven to be four. Finally, the businessman interviewed an accountant. When he asked him what two plus two was, the accountant got up from his chair, went over to the door, closed it, came back and sat down. Leaning across the desk, he said in a low voice, How much do you want it to be? He got the job. Our own pearly gates story: An accountant dies and goes to heaven (no, that s not the joke). St. Peter, of course, is there, looking through the files and asking a few quick questions. What sort of accountant were you? Oh, I was a CPA, was the reply. Name? asks St. Pete. The accountant gives his name and St. Peter finds his file. Oh yes, we ve been expecting you. You ve reached your allotted time span. The accountant says, I don t get it. How can that be? I m only 48 years old. Pete looks again at the file and says, Well, that s impossible. Why do you say that? asks the accountant. Well, says St. Peter, we ve been looking over your time sheets and the hours you ve charged your clients. By our reckoning, you must be at least 93 years old! But in the we ain t as dishonest as them lawyers category... An accountant and a lawyer were laying on a beach in Hawaii sipping mai tai s. The lawyer started telling the accountant how he came to be there. I had this downtown property in Memphis that caught fire and after the insurance paid off, I came here. The accountant said, I had a downtown property, too, in Miami. It got flooded so here I am with the insurance proceeds. The lawyer took another sip of his mai tai, and then asked in a puzzled voice, How do you start a flood? upcoming OCEA programs & events Date program / event CPE Subject Location March 19, 2013 Meeting 1 Return Preparers Under the Magnifying Glass Phoenix Club April No Meeting

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