IRS KANSAS TAX PRACTITIONER SYMPOSIUM August 20, 2015 Agenda Johnson County Community College Overland Park, KS 8:00 a.m. Welcome Timothy Cain, Kansas NATP President, Tax Wise Inc. 8:10 a.m. Examination Summary 50 minutes David Stapel, Supervisory Internal Revenue Agent 9:00 a.m. Fraud Operations & Criminal Investigation Summary 50 minutes Krista S. Shelton, Special Agent 9:50 a.m. Break 20 minutes 10:10 a.m. Taxpayer Advocate Service Summary 50 minutes William Hardy, Taxpayer Advocate Group Manager 11:00 a.m. Field Collection Summary 50 minutes Terry Mullins, Kansas City Territory Manager 11:50 a.m. Lunch Break 60 minutes 12:50 p.m. Stakeholder Liaison Summary 50 minutes Eden Holsman, Senior Stakeholder Liaison Kathleen Fox, 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
TOPICS SUMMARIES David Stapel Examination Summary IRS Strategic Vision and Organizational Objectives Recent IRS SB/SE and W&I Realignment Examination Priorities for FY 2015 / 2016 SB/SE Field Examination SB/SE Office Examination Other Compliance Priorities Partnering During an Examination Local Items of Interest Krista Shelton - Criminal Investigation Summary The presentation will focus on an overview of IRS Criminal Investigation, with emphasis on refund fraud and ID Theft Anthony Hardy Taxpayer Advocate Service Summary William Hardy, Taxpayer Advocate Group Manager, 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. Terry Mullins 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 2004-13, 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. Kathleen Fox Senior Stakeholder Liaison Summary Audit Techniques Guides Audit Techniques Guides or (ATG s) were designed to assist examiners better understand specific tax issues and industries but are also useful to small business owners and tax professionals who prepare returns and represent clients during examinations.
The guides contain common and unique industry issues, business practices, and industry terminology. Guidance is also provided on the examination of income, interview techniques and evaluation of evidence. There are currently 53 ATG s covering a wide range of topics. Many of the topics contain Tax Tips, Avoiding Problems and the Tax Laws and Regulations in plain language discussions. Audit Techniques Guides are highly technical in nature and most are lengthy. 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. 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
David Stapel Biography Revenue Agent Stakeholder Liaison - Field Small Business/Self-Employed Division Internal Revenue Service SPEAKER BIOS David Stapel is a graduate of Western Michigan University and joined the Internal Revenue Service in 2005. David began is his career as a Revenue Agent in the St. Louis area. While in St. Louis he was involved in the Offshore Voluntary Disclosure Project. David was promoted to a Supervisory Revenue Agent in 2009, and since then he has managed over 50 Revenue Agents. Mr. Stapel is a newcomer to Kansas, having moved here in July 2013 to accept a position as the manager of the Overland Park Field Exam Group. Krista Shelton Internal Revenue Service, Criminal Investigation Krista Shelton began her career at the Internal Revenue Service (IRS) as a Revenue Agent in June 2006. Ms. Shelton became a Special Agent with IRS, Criminal Investigation in March 2010. Prior to working for the IRS, she held various accounting positions, including Revenue Accountant and General Ledger Analyst, at Birch Telecom, a telecommunications company located in Kansas City, MO. Ms. Shelton graduated from Park University with a Bachelor of Science Degree in Management / Accounting. William Tony Hardy Taxpayer Advocate Group Manager (TAGM) Tony began his IRS career in 1988 as a clerk. From there, he worked in several clerical positions at the Kansas City campus before being promoted to a Collection Representative in the Dallas, TX field office in 1994. In 1999 he was promoted to Collection Group Manager in the Automated Collection System (ACS). Reorganization brought him back to the Kansas City IRS campus in 2002, where he continued managing in ACS. Tony was selected as a Taxpayer Advocate Group Manager in July 2006. He graduated from the IRS Senior Manager Readiness Program and completed his first assignment as the acting Local Taxpayer Advocate for Iowa in 2013 and served as the Acting Local Taxpayer Advocate for Indiana in 2014. He currently is a Taxpayer Advocate Group Manager in the Kansas City Campus.
Terry Mullins Collection Territory Manager Terry attended Midwestern State University in Wichita Falls, TX where he received his Bachelor s degree in Finance and his MBA. He began working at the IRS in 1987 as a revenue officer before moving into management in 1995. He has held many management positions within the Service. Including; Insolvency manager, field collection manager, and Regional and National Analysts positions. He has served as the Kansas City Collection Territory Manager since 2002. 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 2013. 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. Kathleen Fox Senior Stakeholder Liaison Kathleen Fox has been with the IRS for 14 years. She began her career with the IRS in adjustments processing amended returns and working taxpayer correspondence. She also worked as a Contact Representative on the 800 line providing customer service to both taxpayers and representatives. From there Kathleen transferred to the Examination Division as a Tax Compliance Officer working office audit in Overland Park, Kansas. For the past two years Kathleen was the Examination Group Manager for the Tax Compliance Officer Group in Overland Park. Kathleen is also an instructor who enjoys teaching and problem solving.
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. 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 2006. 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 2013. I am also the education chair for the Kansas Chapter and have been since 2009. 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 2007. 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.