Course descriptions for each 2013 NAEA National Conference track National Tax Practice Institute (NTPI )

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1 Course descriptions for each 2013 NAEA National Conference track are listed below. To review the class descriptions for each track or for specific classes, click on the links to jump to your preferred track. Individual sessions from Levels 1 and 3, the Graduate Level in Representation or the Tax Preparation Issues track may be selected as part of the Open track. NAEA s National Conference will be held August 4-6, 2013 at the Cosmopolitan in Las Vegas. Full information on the National Conference can be found at naea.org. Schedule Note: Classes will be held daily from 8:00am-4:40pm. A morning and afternoon break will be provided from 9:40am-10:00am and 2:40pm-3:00pm. In addition, the conference will break for lunch (on your own) from 11:40am-1:00pm daily. National Tax Practice Institute (NTPI )... 1 Level 1 (Sun, Mon, Tues)... 2 Level 2 (Sun, Mon, Tues)... 4 Level 3 (Sun, Mon, Tues)... 5 Graduate Level in Representation (Sun, Mon, Tues)... 6 Tax Preparation Issues (Sun, Mon, Tues)... 7 Practice Management: Lunch & Learn (Mon) National Tax Practice Institute (NTPI ) At its core, NTPI is a three-level program developed to sharpen the skills of practitioners at all stages of their careers. With each level of this program, participants expand their knowledge and skills, and gain the confidence needed to guide their clients successfully through the often challenging maze of the Internal Revenue Code, tax regulations and agency structure. Enrolled agents who successfully complete Levels 1, 2 and 3 (in order) become NAEA s National Tax Practice Institute Fellows. Those who become Fellows join ranks with others who have achieved the highest educational achievement in representation. Prospective clients using the Find an Enrolled Agent directory on the NAEA website may include Fellow in their search criteria. The member profiles of Fellows also showcase this designation, adding a level of distinction to their expertise. All sessions qualify for CE credit and each track includes two hours of IRS ethics. NAEA is recognized and approved by the Internal Revenue Service Return Preparer Office (RPO) as an approved continuing education provider. NTPI Levels 1, 2, and 3 are open only to enrolled agents, CPAs, and tax attorneys.

2 Level 1 (Sun, Mon, Tues) Enter the world of representation! In Level 1, you ll learn fundamental representation skills you can immediately put to use in your practice. If your intention is to become an NTPI Fellow, this is the first level you must complete. Overview of Representation 2 CE (Sun, 8:00am-9:40am) This overview course covers essential information Circular 230 practitioners must know to successfully represent their clients before IRS, including which taxpayer authorization to use, e-services and other available electronic services, best practices in representation, and an overview of the IRS s structure. Topics discussed include the general procedures practitioners must follow when representing taxpayers administratively before the IRS. Instructor: Sherrill Trovato, EA, USTCP Program Number: X9QQU-T I Non-Filers 2 CE (Sun, 10:00am-11:40am) Why do some taxpayers stop filing tax returns? How many years worth of returns must be filed to bring a taxpayer back into compliance? This introductory class discusses how to represent non-filers while preparing past due tax returns and during resolution of IRS issues related to non-filing including, examination and/or collection. Topics include IRS computer matching documents, IRS notices, substitutes for return, penalty abatement, under-reporter issues and potential criminal exposure. Instructor: Robert McKenzie, EA, JD Program Number: X9QQU-T I Introduction to Examination 4 CE (Sun, 1:00pm-4:40pm) This course covers practitioner and IRS examiner priorities and techniques when taxpayer returns are selected for an examination. From relatively simple correspondence exams and CP2000 notices to complex field exams, the course provides the practitioner with a range of tools and practical knowledge to be an effective taxpayer advocate. Topics discussed include exam selection, relevant IRS notices, essential research, and the representative s role in the examination process including how to protect a taxpayer s rights. Instructor: Sherrill Trovato, EA, USTCP Program Number: X9QQU-T I Communicating with IRS & Notices 2 CE (Mon, 8:00am-9:40am) This course explores the fundamentals of communicating with the IRS in response to the most frequent types of IRS notices: summary assessment notices, CP-2000 and basic balance due/collection notices. Among the topics covered are which IRS units to contact, utilization of IRS policies to obtain effective results, levels of authority, deciphering computer codes and acronyms, as well as general tax communication techniques. Instructor: LG Brooks, EA Program Number: X9QQU-T I Engagement Letters 1 CE (Mon, 10:00am-10:50am) This presentation will explain the use of engagement letters in tax representation (as distinct from tax preparation) and why they are a best business practice. As engagement letters define the scope and objectives and set out the details, terms, responsibilities and understandings of each party, a well-written engagement letter will typically reduce the risk of misunderstandings, and should, at minimum, cover the issues, tax periods involved, duration and professional fees. Instructor: Claudia Hill, EA Program Number: X9QQU-T I Introduction to Appeals 3 CE (Mon, 10:50am-2:40pm) What happens when the exam result is unsatisfactory? What issues can be heard by appeals? This introductory class discusses the representative s role within IRS Appeals Division process including how to write a protest and 2

3 what alternative dispute resolution programs are available. Approximately 85% of unagreed exam cases are settled in appeals. Learn how to prepare for an appeals conference that emphasizes IRS hazard of litigation. Instructor: Bert Hartmann, EA Program Number: X9QQU-T I Tax Research & Resources 2 CE (Mon, 3:00pm-4:40pm) The secret to finding quick, correct answers to tax questions is having all of the facts necessary and knowing how to frame the question and where to look. This session will focus on the concept of substantial authority, the importance of the facts and resources available online. When the session is complete you will have an overview of research sources commonly used by tax professionals, know which resources constitute authority and for what purposes, and have a familiarity with resources available at Instructor: Steven Potts, EA, JD, USTCP Program Number: X9QQU-T I Introduction to Collections 4 CE (Tues, 8:00am-11:40am) This is an introductory course to IRS Collections. The course will cover the fundamentals of the IRS collection system in broad strokes and the skill set needed by those Circular 230 practitioners just beginning to represent clients before Collections. Attendees should expect to gain specific IRM knowledge essential to navigate IRS Collections while preparing for collection resolution alternatives such as the OIC, installment agreements and currently not collectible. Also to be discussed are the appropriate timing and use of the Collection Due Process and Collection Appeals Program, as well as the Taxpayer Advocate s Office to accomplish client goals. Instructor: David F. Miles, EA Program Number: X9QQU-T I Representation Ethics 2 CE Regulatory Ethics (Tues, 1:00pm-2:40pm) Circular 230 practitioners walk a fine line between the implicit trust from clients and explicit trust from IRS. This course covers the myriad regulations enrolled agents must follow, the latest changes to Circular 230, and common ethical dilemmas. Specific ethical issues to be discussed include due diligence, conflicting interests, information to be furnished, and prompt disposition of pending matters, as well as the numerous perils, pitfalls, and penalties for failure to follow the rules. Instructor: LG Brooks, EA Program Number: X9QQU-E I Introduction to Criminal Investigations 2 CE (Tues, 3:00pm-4:40pm) The Criminal Investigations ( CI ) Division investigates suspected violations of the criminal tax laws including attempted tax evasion, the filing of false or fraudulent returns, the willful failure to file returns, currency reporting violations and money laundering. In this course, learn why CI investigates a case, what they investigate, the criminal prosecution process and the role of the enrolled agent in the criminal investigation. Instructor: Frank Agostino, Esq. Program Number: X9QQU-T I NTPI Level 1 Program Details Learning Objectives: The course is designed to introduce tax practitioners to the fundamentals of representation. Program Content: The Fields of Study include Federal Taxes (22 hours) and Regulatory Ethics (2 hours). Program Level: The course is presented at an intermediate level. Program Prerequisite: Attendees must be EAs, CPAs or attorneys. Advance Preparation: None Delivery Method: Group live The course is designed to assist tax professionals desiring to learn more about representation before the Internal Revenue Service. 3

4 Level 2 (Sun, Mon, Tues) This level employs a unique interactive case study approach to instruction that increases learning speed and retention. Level 2 must be taken as a complete track, and individual sessions may not be taken as part of the Open track. Due to the participatory nature of this level, individual class descriptions are not available. Completion of Level 1 is a prerequisite for Level 2. The following subject areas will be covered in Level 2: Form 1040 Audits Exam Appeals Non-Filers & SFRs Innocent Spouse FOIA Collection Information Statement-Form 433 & Transcripts Case Resolutions Trust Fund Recovery Liens & Levies Collection Appeals Ethics (2 CE Regulatory Ethics) Level 2 Instructors: Geri Bowman, EA, CPA, USTCP; Salvatore P. Candela, EA; Catherine A. Clow, EA; Marc Dombrowski, EA; Bert Hartmann, EA; Amy King, EA; Alan Pinck, EA; Don Rosenberg, EA; Linda Wegge, EA Program Number: X9QQU-T I Program Number: X9QQU-E I (Ethics) NTPI Level 2 Program Details Learning Objectives: Level 2 continues the student s education into the art and science of taxpayer representation and enables practitioners to work through a representation case from audit to collections. At the completion of the course, students should feel better able to face IRS and other taxing authorities. Program Content: The Fields of Study include Federal Taxes (22 hours) and Regulatory Ethics (2 hours). Program Level: The course is presented at an intermediate level. Program Prerequisite: Attendees must be EAs, CPAs or attorneys. Advance Preparation: NTPI Level 1 Delivery Method: Group live 4

5 Level 3 (Sun, Mon, Tues) Completion of Level 2 is a prerequisite for Level 3. This level is for the more advanced tax practitioner dedicated to enhancing his or her knowledge of representation. In order to become an NTPI Fellow, you must successfully complete Levels 1, 2 and 3 in order. Outer Limits 2 CE (Sun, 8:00am-9:40am) Whenever enrolled agents explore avenues beyond tax preparation and representation, they may be held to a higher standard of care. This course will explore the outer limits of tax practice, not only with respect to the restriction on practicing law without a license, but also those areas that might expose EAs to liability from malpractice claims and/or violations of Circular 230. Instructor: Theodore A. Sinars, JD Program Number: X9QQU-T I Advanced Examination 4 CE (Sun, 10:00am-2:40pm) From the moment your client receives the invitation from IRS until the entire matter is resolved, stress is introduced in their life, and possibly yours. This session follows the events and actions from the initiation of a field examination all the way through to the decision point that is reached in an unagreed case. We look at the procedures the representative takes from the engagement letter, power of attorney, meetings with the Revenue Agent and meetings with the taxpayers, and finally evaluating their case for settlement. Instructor: Claudia Hill, EA Program Number: X9QQU-T I Correcting Bad Actions of Clients 2 CE (Sun, 3:00pm-4:40pm) This course will explore ways to return the taxpayer to compliance by solving all too common exam and collection problems, such as the taxpayer s impermissible transfer of assets to avoid IRS collection, erroneously filed 433-A and 433-B financial statements and offers in compromise or other collection circumstances. Furthermore, we will discuss the improper use of withholding credits when no employment taxes have been paid; improper deductions and expenses; under-reported income from legal and illegal sources; abusive trusts or LLCs; and tax protestors and non-filers. Expand your skills and learn procedures that will enable you to extricate your clients from the abyss of prior bad advice, while protecting yourself and your practice. Instructor: Theodore A. Sinars, JD Program Number: X9QQU-T I Ethical Dilemmas 2 CE Regulatory Ethics (Mon, 8:00am-9:40am) The unique nature of representation engagements lend themselves to dubious ethical issues, well beyond the relative safety of mainstream tax practice. This interactive course covers a myriad of regulations and requirements, including the latest changes to Circular 230, as well as case studies of common ethical dilemmas faced by tax practitioners. Focused on ethical issues specific to representation, topics include: due diligence, conflicting interests, information to be furnished, prompt disposition of pending matters, disreputable conduct, and privacy and disclosure of client information. Instructor: Robert McKenzie, JD, EA Program Number: X9QQU-E I Advanced Appeals 4 CE (Mon, 10:00am-2:40pm) This course will discuss the appeals procedure with emphasis on case development from the examination audit to appeals. After completion of the course, practitioners will have an understanding of how to prepare an audit protest and how to successfully negotiate and settle a case before appeals. Special emphasis will be placed on successful and proven negotiation skills and tactics. Instructor: Theodore A. Sinars, JD Program Number: X9QQU-T I 5

6 Statute of Limitations 2 CE (Mon, 3:00pm-4:40pm) The statute of limitations is a component of federal tax law that governs the time frame of various issues including the filing of legal actions, protective claims and other beneficial tax provisions. It also governs the time frame within which the government must assess and collect tax liabilities. This course will identify statutes of limitations that affect taxpayers and the government. Properly calculating a particular statute of limitations, the ability to toll or extend and the parties legal rights will be covered. Instructor: LG Brooks, EA Program Number: X9QQU-T I Bankruptcy 4 CE (Tues, 8:00am-11:40am) Bankruptcy is a powerful tool in solving IRS collection cases and may be attractive for your client. This course will focus on the laws that permit taxes to be eliminated in bankruptcy, dischargeable and non-dischargeable debts, review how the most common bankruptcies work, and help you determine which bankruptcy is most appropriate for the situation presented. Learn when to use bankruptcy or other sources of resolution, including offers in compromise, installment agreements, uncollectible and penalty and interest abatement. Instructor: Howard Levy, JD Program Number: X9QQU-T I Advanced Criminal Tax Issues 2 CE (Tues, 1:00pm-2:40pm) This course will examine the priorities of the IRS Criminal Investigations Division and issues in representing taxpayers before and during an IRS criminal tax investigation. Recent criminal prosecutions and the focus of the CI Division on tax practitioners will be reviewed. Issues of indications of fraud during the civil IRS examination (eggshell audit), the limitations of the IRC 7525 accountant-client privilege and sentencing issues in criminal tax cases will also be explored. Instructor: Eric L. Green, JD Program Number: X9QQU-T I Trust Fund Recovery 2 CE (Tues, 3:00pm-4:40pm) Learn how IRS pursues business owners and their employees seeking to impose personal liability for unpaid withholding taxes. This course will cover IRS procedure in developing its case against owners and employees, case study examples of likely trust fund scenarios, appeals procedures to dispute imposition of the trust fund penalty, and dealing with collection problems caused by trust fund penalties. Emphasis will be placed on who IRS targets for trust fund taxes. Available taxpayer defenses to the penalty, including lack of responsibility and willfulness, will be explored. Instructor: Howard Levy, JD Program Number: X9QQU-T I NTPI Level 3 Program Details Learning Objectives: The course is designed to assist experienced tax professionals desiring to learn more about representation before the Internal Revenue Service. Program Content: The Fields of Study include Federal Taxes (22 hours) and Regulatory Ethics (2 hours). Program Level: The course is presented at an advanced level. Program Prerequisite: Attendees must be EAs, CPAs or attorneys. Advance Preparation: NTPI Level 2 Delivery Method: Group live 6

7 Graduate Level in Representation (Sun, Mon, Tues) The Graduate Level in Representation is open for NTPI Fellows and other highly-qualified representation practitioners. In these sessions, nationally-recognized speakers engage participants in high-level discussions on relevant and advanced topics. The Graduate Level program encourages networking and building relationships that provide inspiration and support for all participants. All sessions qualify for CE credit. The Graduate Level in Representation classes are only open to enrolled agents, CPAs, and tax attorneys. Successfully Negotiating Offers In Compromise 2 CE (Sun, 8:00am-9:40am) In 2012, IRS totally revised its system of offers in compromise. Practitioners must comply with complex rules for settlement of outstanding tax obligations however with an understanding of the new rules you can substantially reduce many tax obligations. This class will cover advanced techniques for offers in compromise including maximizing IRS allowable expense standards, techniques for valuing assets, effective tax administration offers, reducing hassles from campus OIC functionaries, alternatives to avoid the 20% down payment, collateral agreements, aggressive advocacy, and appealing unsuccessful offers. After this class you will be better equipped to successfully reduce your taxpayer s large tax obligations to more manageable amounts. Instructor: Robert McKenzie, EA, JD Program Number: X9QQU-T I Advanced Ethics Due Diligence and Beyond 2 CE (Sun, 10:00am-11:40am) The Director of Practice has clearly stated intended enforcement of the due diligence related provisions of Circular 230. The purpose of this course is to explore these rules of professional responsibility through both presentation and hands on case study so the participants will have a better understanding of due diligence and what facts may necessitate further investigation before a return is prepared or a representation is undertaken. Instructor: Theodore A. Sinars, JD Program Number: X9QQU-E I Fraud & Identity Theft 2 CE (Sun, 1:00pm-2:40pm) Whether by phishing through a computer or outright theft by third parties from restaurants, parking lots, medical facilities, banks, etc., many of us have had clients whose identities had been stolen and phony tax returns filed in their name. The purpose of this course is to explore how to assist those clients in their filing issues. We also will review the duties of employers in accepting identification information from prospective employees. Instructor: Theodore A. Sinars, JD Program Number: X9QQU-T I 2013 Representation Update 2 CE (Sun, 3:00pm-4:40pm) Over the past several years the IRS has dramatically increased its enforcement efforts. This class will examine the methods IRS is using in this new enforcement environment. Discuss new IRS examination priorities and procedures, IRS collection priorities and procedures, IRS criminal investigation initiatives, recent important developments for practitioners, taxpayer advocate services report on problems in the tax system, new procedures at IRS campuses and the impact of new IRS leadership. Instructor: Robert McKenzie, EA, JD Program Number: X9QQU-T I Introduction to Tax Court 4 CE (Mon, 8:00am-11:40am) The Tax Court was created to provide a pre-payment judicial alternative when tax controversies cannot be resolved administratively within the IRS. This advanced level course discusses advantages and disadvantages of using the Tax Court, court jurisdiction, court procedures relative to deficiency, CDP and innocent spouse cases, 7

8 and the limitations of practice a non-attorney faces once a case is docketed. Recent relevant Tax Court cases of interest are highlighted along with a discussion of Tax Court opinions and how to use them to develop cases before IRS Examination, Collection and Appeals. Instructor: Sherrill Trovato, EA, USTCP Program Number: X9QQU-T I Settlement Opportunities after Issuance of a 90-Day Notice or Following a CDP Appeal 2 CE (Mon, 1:00pm- 2:40pm) Sometimes the administrative system for resolving tax controversies gets derailed. It could be because a Statutory Notice of Deficiency was issued prior to the taxpayer having the opportunity to present their case, or because of the inability to agree on the facts and circumstances of the taxpayer s case or interpretation of the law. It also happens when the taxpayer disagrees with an Appeals Settlement Officer s decision in a CDP procedure. Such situations result in taxpayers filing Tax Court petitions asking for their day in court. Taxpayers and their nonattorney representatives are given settlement opportunities prior to that day in court. Non-attorney practitioners need to know how and when to avail themselves of the last opportunities to help their clients settle their cases, since they will have no standing once their client approaches the bar. Come hear an Appeals Officer, Settlement Officer, Tax Court judge and an enrolled agent discuss this process. Instructor: Claudia Hill, EA Program Number: X9QQU-T I Protecting Your Client from Collection Activity 2 CE (Mon, 3:00pm-4:40pm) During fiscal 2012, we saw a dramatic jump in IRS enforced collection actions. This class will discuss the methods IRS is using in the new enforcement environment. Because of increased IRS enforcement, representatives need a wide array of skills to protect their clients. Attendees will learn: New IRS collection priorities and procedures Advanced concepts in liens including subordination, subrogation, discharge and non-filing How to represent taxpayers with employment tax liabilities Trust fund recovery penalty issues for officers of delinquent companies The newest IRS initiatives and the best ways to protect your clients Instructor: Robert E. McKenzie Program Number: X9QQU-T I Taxpayer Train-Wreck 4 CE (Tues, 8:00am-11:40am) This four hour session will walk students through a collection case from the initial contact with a faltering business to the individual collection issues. Topics covered will include exam, criminal tax referral and the accountant-client privilege, trust fund recovery penalty, summons enforcement, innocent spouse, collection alternatives, bankruptcy and appeals. Instructors: Eric Green, JD and Claudia Hill, EA Program Number: X9QQU-T I FATCA 2 CE (Tues, 1:00pm-2:40pm) Individuals, small businesses, and their advisors traditionally have not been concerned about international tax issues. However, with increased globalization and the recent passage of FATCA, things have radically changed, particularly for the little guys. Nowadays, everyone (not just major multi-national companies) must understand the unique tax compliance rules related to foreign accounts, foreign transfers, foreign entities, and foreign assets. They also need to be aware of special procedures for IRS audits involving international issues. Missteps in the international realm can be extremely costly. This presentation focuses on international compliance issues, as expanded by FATCA. Instructor: Hale Sheppard, JD Program Number: X9QQU-T I 8

9 Cancellation of Debt: Form CE (Tues, 3:00pm-4:40pm) Numerous taxpayers are not aware of the implications of the Cancellation of Debt (COD). COD income can be realized in a number of ways such as the cancellation of recourse debt, or the discharge of debt pursuant to a loan modification, or discharge of non-recourse debt in related to a foreclosure. This course is designed to expose, explain, and provide detailed examples of the various tax related situations where COD income may become a taxable event. Instructor: LG Brooks, EA Program Number: X9QQU-T I Graduate Level in Representation Program Details Learning Objectives: The course is designed to provide topical and advanced representation information. Program Content: The Fields of Study include Federal Taxes (22 hours) and Regulatory Ethics (2 hours). Program Level: The course is presented at an advanced level. Program Prerequisite: Attendees must be EAs, CPAs or attorneys. Advance Preparation: NTPI Level 3 Delivery Method: Group Live 9

10 Tax Preparation Issues (Sun, Mon, Tues) The Tax Preparation Issues track is well known for exploring and explaining complex tax problems. This track is open to all tax preparers. S Corporations: Form 1120S 4 CE (Sun, 8:00am-11:40am) Whether a preparer seeks to acquire or maintain competency with S corporation engagements, this session addresses both the preparation of Form 1120S and the K-1 transfer to the shareholder s Form Class emphasis includes shareholder basis, taxability of distributions and loan repayments. Completed forms for hypothetical scenarios should assist the practitioner in proper theory application to produce accurate, audit-free returns. Instructor: Vicki Mulak, EA Program Number: X9QQU-T I Estates & Trusts What s New? 2 CE (Sun, 1:00pm-2:40pm) This session is a quick and lively review, Q&A style, of recent developments in estate, gift and trust taxation. Citations will be provided so that you can authoritatively respond to you client s questions. Instructor: Alice Orzechowski, EA, CPA Program Number: X9QQU-T I Casualty Losses & Disasters 2 CE (Sun, 3:00pm-4:40pm) Damage, destruction or property loss due to an unexpected event can be traumatic as well as costly. These events, whether resulting from a natural event, a financial institution failure or a criminal act, produce a casualty gain or loss, which might include the special tax treatment available for disasters. Topics covered will include record reconstruction, gain/loss calculations, replacement periods, gain postponement and loss carrybacks. Instructor: Vicki Mulak, EA Program Number: X9QQU-T I Mid-Year Tax Update 2 CE (Mon, 8:00am-9:40am) This mid-year tax update will cover tax law changes affecting individuals and businesses up through the day the session is taught. Discussion will include prior legislation becoming effective this year as well as any new legislation and court cases, revenue rulings, revenue procedures, letter ruling, announcements and more. Instructor: Alice Orzechowski, EA, CPA Program Numbers: X9QQU-T I Foreclosures, Short Sales & Cancellation of Debt 4 CE (Mon, 10:00am-2:40pm) This presentation will bring clarity to the preparer on issues surrounding the proper tax reporting for clients who have real property foreclosed or sold in a short sale. Issues covered will include: recourse vs. nonrecourse debt, the exceptions and exclusions of reporting canceled debt as income, and the reduction of client tax attributes when one of the exclusions does apply. There are five case studies included as a road map for when you get back to the office. Instructor: C. Dale Boushley, EA Program Numbers: X9QQU-T I Ethics - 2 CE Regulatory Ethics (Mon, 3:00pm-4:40pm) An in depth analysis of selected sections in Subpart B of Circular 230 including potential conflicts of interest, correction of taxpayer mistakes and the return of client records. This discussion focused class will use actual ethical dilemmas encountered by the discussion leader and attendees in their practices. We will analyze how Circular 230 can help us resolve those common ethical dilemmas. Instructor: Alice Orzechowski, EA, CPA Program Number: X9QQU-E I 10

11 Foreign Income: Forms 2555, 1116, & 1040NR 2 CE (Tues, 8:00am-9:40am) This is a hands-on approach to completing tax forms for clients with foreign income and/or residency. Anticipate a detailed discussion on Form 2555 and Form 1116, then a brief discussion on Form 1040NR and its use. Examples and strategies will help attendees refine their skills in the use of the foreign earned income exclusion and the foreign tax credit. Alternative ways to report the Foreign Tax Credit will also be discussed. Instructor: Ben Tallman, EA Program Number: X9QQU-T I Schedule C Audit Issues 4 CE (Tues, 10:00am-2:40pm) IRS has steadily increased its audit activity over the past several years, and its number one target is Schedule C. Obtaining the best possible result for clients under audit takes much more than knowing tax law and handing over receipts. This course offers a vast arsenal of tools and resources, as well as the practical knowledge required to be an effective advocate and handle Schedule C audits with confidence. Topics covered include understanding the auditor's process, recurrent and emerging issues, IRS priorities, adequate records and documentation, and protecting taxpayer rights. Instructor: Jennifer MacMillan, EA Program Number: X9QQU-T I Tax Consequences for the Health Care Bill 2 CE (Tues, 3:00pm-4:40pm) This course will delve into the new Patient Protection and Affordable Care Act (PPACA). Changes went into effect on January 1, 2013, that impact tax practitioners and our clients. Discussion of the increase in Medicare Tax for those earning over $200k and the new 3.8% tax on investment income for upper income earners will prepare you for next year s filing season. Plan to be immersed into a fascinating subject with good notes for future reference. Instructor: Ben Tallman, EA Program Number: X9QQU-T I Practice Management: Lunch & Learn (Mon) Lunch & Learn: Client Data Security 1 NAEA CE (Mon, 11:50pm-1:00pm) $45 with lunch. Both Circular 230 (IRS) and the Gramm, Leach, Bliley Act (Federal Trade Commission) impose requirements on income tax preparers to protect the confidentiality of client information. This course discusses what the statutory requirements are and best practices of complying with those requirements. Among other topics we will discuss: your written security plan, staff training, office technology, , faxing and storage of client files. Instructor: C. Dale Boushley, EA 11