Total Credits: 20 including 2 Regulatory Ethics, 18 Taxation
June 5, 2018 - Registration begins at 1:00 PM.
We are so excited to have the Honorable Judge Juan F. Vasquez back with us this year. He will be holding a mock trial.
This session will take the case from the audit to the trial ending with a panel discussion.
June 6, 2018 - 8:00 AM - 5:05 PM (Registration begins at 7:00 AM)
Recent Developments in Federal Income Taxation (Bruce McGovern) - Bruce travels to many prestigious schools and highlights significant income tax developments that took place during the past year including legislative actions, administrative rulings and case law.
Penalty Abatement (Bruce McGovern) - An overview of common IRS penalties, available defenses to penalties, and methods of requesting abatement of penalties, including first-time penalty abatement.
Taxpayer Advocate (Bridget Roberts) - An overview of the Taxpayer Advocate Service, a discussion of key issues and highlights from the 2017 Annual Report to Congress.
Tax Issues in Bankruptcy (Gary Bluestein) - Gary will review the issues a taxpayer faces when they file a bankruptcy. He will review the differences in the various types of bankruptcy and what we need to tell our clients if they file a bankruptcy.
Office of Professional Responsibility* (Director, Stephen Whitlock) - Practitioner Rights and Duties Under Treasury Department Circular 230: This session will review the rules applicable to IRS Office of Professional Responsibility (OPR) investigations of allegations of practitioner misconduct, including practitioner rights in that process as well as common mistakes practitioners make that can affect the resolution of an OPR investigation. The session will also review key provisions of subparts B and C of Circular 230, which describe standards of professional conduct and conduct that may result in discipline under Circular 230. Case examples will be used to illustrate OPR interpretation of Circular 230 provisions, and the criteria used when determining whether a Circular 230 sanction may be appropriate.
June 7, 2018 - (8:00 AM to 4:05 PM)
Who is an Employee or Independent Contractor for Federal Tax Purposes (Kyle Coleman) - Mr. Coleman will discuss the common law and statutory authority for worker classification issues under the Internal Revenue Code. H will also discuss the safe harbor provisions of Section 530 that allows independent contractor status even if the worker is an employee under the common law test.
Who Is a Real Estate Professional and The Consequences (Denise Mudigere) - This discussion will focus on who is a real estate professional for tax purposes and the consequences. Navigating the real estate professional rules can be challenging, but major pitfalls can be avoided. The discussion will include an overview of the passive activity loss rules and the material participation test and will provide best practice tips.
S Corporations Have Hidden Traps and Opportunities (Clint Davis) - Many practitioners recommend them to save employment taxes only to find that they can complicate business sales, that S corporation status can be inadvertently lost and that it is more difficult to give employees tax-favored equity. We will review the basics and pick up a few new ideas.
Criminal Investigation on Bad Preparers (Tom Traxsinger, TIGTA) - The presentation will provide an overview of the roles and responsibilities of the Treasury Inspector General for Tax Administration (TIGTA). The TIGTA protects the Department of Treasury's ability to collect revenue owed to the Federal Government. In order to achieve this, TIGTA's Office of Investigations (OI) administers investigative programs that protect the integrity of the Internal Revenue Service (IRS) and detect and prevent fraud and other misconduct within IRS programs. This includes investigating allegations of criminal violations and administrative misconduct by IRS employees, as well as protecting IRS against external attempts to corrupt or threaten its employees.
The presentation will highlight the types of investigations TIGTA conducts that involve or impacts taxpayers and tax preparers. Additionally, the presentation will discuss current investigative priorities that have an impact on the IRS, taxpayers and the tax professional community. The topics will include impersonal schemes, IRS employee misconduct and activities of bad preparers.
Representing Taxpayers in Collection Cases from Notice and Demand through the Collection Due Process Hearing (Frank Agostino) Mr. Agostino will walk us through the ins and outs of representing taxpayers before collection beginning at the initial notices and covering collection due process hearings. These are important tools for all tax professionals to know whether or not you consider that you represent people with collection issues.
Representing Taxpayers Before The Examination Division - Substantiation of Deductions (Frank Agostino)
Cancellation of Debt: You're Forgiven - What Now? This presentation will address the cancellation of debt income and related issues, considering current events, case law, and other recent updates, including what exceptions may apply. (Christi Mondrik)
Why Everyone Should Have a Plan – How to Create an Estate Plan that Works (R. Scott Walker) - Mr. Walker will discuss an overview of estate planning. Estate planning, at its most basic level, can be defined as readying one’s affairs for whatever comes. Mr. Walker will cover some of the most elemental aspects of estate planning that include incapacity planning, disposition of property during life and death, estate and trust administration, tax planning, and creditor protection.
*Qualifies as Ethics CPE for EAs
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to email@example.com.
|Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB)||Available after Purchase|
|Tuesday_Materials (5.14 MB)||Available after Purchase|
|Wednesday_McGovern (2.89 MB)||Available after Purchase|
|Thursday_8Materials (16.84 MB)||Available after Purchase|
|Day 2-2018-06-04 Power Point fr Gary Bluestein - Dallas BK & Tax Seminar 2018- Part 1.pptxvideo dallas-slides handout (1.67 MB)||Available after Purchase|
|IRS Credit Request Form (0.13 MB)||1 Pages||Available after Purchase|
|Mudigere Revised-slides_handout (0.44 MB)||Available after Purchase|
|IRS CE Credit Request Form (0.13 MB)||Available after Purchase|
Frank Agostino is the president of Agostino & Associates, P.C., a law firm in Hackensack, New Jersey specializing in civil and white collar criminal litigation, tax controversies and tax planning.
Prior to entering private practice, Mr. Agostino was an attorney with the Internal Revenue Service's District Counsel in Springfield, Illinois and Newark, New Jersey. He also served as a Special Assistant United States Attorney, where he prosecuted primarily criminal tax cases.
As an adjunct professor, Mr. Agostino taught tax controversy at Rutgers School of Law and served as the co-director of the Rutgers Federal Tax Law Clinic.
Mr. Agostino is a frequent speaker and author on tax controversy and litigation matters. He serves on the Advisory Board of the Journal of Tax Practice and Procedures. Mr. Agostino is actively involved with the American Bar Association and the New York County Lawyer's Association. He is also the President of the Taxpayers Assistance Corp., which provides tax and legal advice to low-income taxpayers in the NY/NJ area.
Gary Bluestein focuses his practice exclusively on tax representation. Prior to entering private practice, Gary served as a Senior Attorney for the Internal Revenue Service and was a Special Assistant United State’s Attorney. Gary was hired by the Department of Treasury through the Government’s Honors Program. During his Government Service, Gary represented the IRS in both the United States Tax Court and the United States Bankruptcy Court. He also served on several National Task Forces addressing IRS enforcement issues and received numerous Government Merit Awards for his work related thereto.
Gary is an Adjunct Professor of Tax Practice & Procedure at the University at Buffalo School of Law and has taught in the Canisius College’s Master in Tax Program. Gary frequently lectures and writes on a variety of topics relating to tax representation for numerous local and national professional groups. He is a member of the Erie County Bar Association, the Tax Committee and the Bankruptcy Committee, and serves on the Planning Committee for the Institute on Taxation. Gary has also made appearances on local television and radio shows and was named in Business First’s “Who’s Who in the Law” and in New York State Super Lawyers for his expertise in Tax Practice.
Gary is admitted to practice in the State of New York, the United States Tax Court, the Bankruptcy Court and the Western District Court for the State of New York. He received his Juris Doctor from the State University of New York at Buffalo, School of Law in May of 1984.
Steve Carter - Steve has more than 30 years of experience in tax and bookkeeping services. Steve is a graduate of Dallas Baptist University. Steve became an Enrolled Agent in 2003 being federally licensed by the US Department of the Treasury. Steve completed the three-year fellowship to the National Tax Practice Institute™ in 2009. Steve serves on the boards of Texas Society of Enrolled Agents and Tax Alliance Conference. He is currently the President of North Texas Enrolled Agents.
As a Certified Tax Coach™, Steve enables taxpayers to be proactive in managing their taxes by using court-tested, IRS-approved strategies, including entity selection, minimizing Alternative Minimum Tax, maximizing deductions from real estate and other passive sources and maximizing retirement savings.
Prior to Steve joining his father’s tax firm (Otis Carter, Inc.) in 1999, Steve was Director of Data Operations for Utility General, Inc. in Dallas, a third-party insurance administrator for specific utility products, and prior was Controller Systems Director for Tropicalanta, Inc. an Atlanta restaurant chain.
Kyle Coleman's practice concentrates on federal tax-related controversy matters, including litigation in Federal District Courts, the United States Tax Court, and the Court of Federal Claims. Mr. Coleman also represents taxpayers in Internal Revenue Service audits, appeals and collection actions. Kyle has been admitted to the Fifth Circuit Court of Appeals Bar, the Northern District of Texas, the Eastern District of Texas, the District of Colorado and the United States Tax Court.
In addition to tax controversy, Mr. Coleman also represents clients in estate and business planning as well as asset protection. His practice includes entity formation, asset transfers, and wills and trusts. Kyle can be contacted at 972.810.4380 or at Kyle@caj-law.com.
Clint Davis practices law with Krage & Janvey, LLP in downtown Dallas. He graduated cum laude from the SMU Dedman School of Law in 1980. [Yes, that makes him old!] He was first licensed in Florida as an attorney in 1980 and then in Texas in 1982. He has been a licensed CPA in Texas since 1980. He has been board certified in Tax Law by the Texas Board of Legal Specialization since 1988, and he steadfastly refuses to take any more exams. He has been named as a Super Lawyer, a Top Attorney in Texas by Texas Monthly, one of the Best Lawyers in Dallas by D Magazine and a Top Rated Lawyer by the Dallas Morning News, all in the tax area.
Clint primarily represents high net worth individuals and closely held businesses with much of his time devoted to tax planning in mergers and acquisitions and charitable organizations.
David Gair, Partner- Gray Reed & McGraw, Dallas - An established tax attorney, David Gair is Board Certified in Tax Law by the Texas Board of Legal Specialization. He is also a professor at Southern Methodist University, where he teaches estate planning in university’s Continuing and Professional Education program and tax procedure in the Dedman School of Law.
David focuses his practice on tax matters and tax litigation in the United States Tax Court, United States Court of Federal Claims, the United States Bankruptcy Courts and the United States District Courts. His representation involves complex international and domestic civil and criminal matters.
David also does a significant amount of administrative controversy work, which often involves representation of clients who are under criminal investigation, a civil audit or who have serious IRS collection concerns.
Business and estate planning for entrepreneurs and businesses are also a part of David’s practice. He focuses on minimizing all taxes, including income, estate, gift, GST, and sales/use tax. Taking a more holistic approach to planning, David examines solutions that best serve the client from the myriad of taxation, liability concerns, and other regulatory issues.
David earned his B.A. from Bates College, his M.A. from Middlebury College and his J.D. and LL.M. in Taxation from the University of Denver Sturm College of Law.
Trenda B Hackett, CPA is a senior technical editor of PPC and Checkpoint products for the Tax & Accounting business of Thomson Reuters. Trenda has over 25 years of experience in tax and accounting including 15 years as an Internal Revenue Agent. She is a member of the TSCPA Relations with IRS Committee and the sole practitioner of her small private practice, which has a significant focus on tax preparation and IRS Representation. Trenda has tax software development experience as a business systems analyst for the GoSystem Tax partnership product of Thomson Reuters. She specializes in IRS Practice and Procedures with a significant focus on tax-related identity theft and security breach issues. She is a co-author of PPC’s Guide to Tax-Related Identity Theft and a contributing editor of Checkpoint’s IRS Response Library.
Larry Jones advises and represents clients in IRS tax controversies which include audits, appeals, collections, criminal tax investigations, and civil and criminal tax litigation. Larry has represented tax professionals before the Office of Professional Responsibility. He advises and assists corporations and individual businesses by furnishing general legal services necessary to the proper conduct of their business operations. He is committed to excellence in the practice of law and offers his clients timely, effective and efficient personalized service.
Prior to entering private practice, Larry was a Trial Attorney with the Tax Division of the U.S. Department of Justice. During his time there, he received substantial trial experience in tax cases. Larry represents taxpayers before all levels of the IRS, and in litigation against the IRS. He is a partner in the law firm of Townsend & Jones, LLP, which has offices in Dallas and Houston. Larry is Director of the Federal Taxpayers Clinic at SMU Dedman School of Law and has taught Federal Tax Procedure at the Law School. Larry and his partner, Jack Townsend, are in Chambers USA: American's Leading Lawyers for business and were chosen as Texas Super Lawyers by Texas Monthly.
Larry is a teacher, author, recognized public speaker and authority on tax controversy matters, and how to effectively deal with the IRS. He has taught Criminal Tax Fraud and Taxation of Property Dispositions at the SMU Dedman School of Law. Larry has developed, written and taught courses for various professional organizations involving all aspects of the IRS including but not limited to audits, appeals, collections, and negotiating with the IRS. In the past, Larry has co-sponsored the Forum on Doing Business with the IRS and the Texas Society of CPAs. Larry may be reached at 214.696.2661.
Patti Logan became an enrolled agent after working for the Internal Revenue Service as an Insolvency Technician, Revenue Officer and Offer Specialist. She left the Service in 1993 and formed The Tax Group specializing in representation. She has been an expert witness on several cases. Patti is a frequent speaker to various tax-related organizations throughout the nation. Patti's articles have been featured in several national and local journals. She has been a columnist for CCH's Journal of Tax Practice and Procedures and is a contributing author of PPC's Dealing With the IRS. She is a proud recipient of the Texas Society of Enrolled Agent's Founder's Award, The Charles Goodnight Award for Enrolled Agent of the Year and the 2006 Extra Mile Award from the Tax Alliance Conference. In 2005, she was awarded the prestigious Excellence in Education Award in recognition of her leadership and promoting quality continuing education on behalf of the National Association of Enrolled Agents - Education Foundation. Patti is a past president of the Texas Society of Enrolled Agents and the Plano Area Enrolled Agents. She is a Fellow of the National Tax Practice Institute and former dean of the organization.
Bruce McGovern is a tenured member of the faculty and an Associate Dean at South Texas College of Law Houston, where he also serves as Director of the school’s Low Income Taxpayer Clinic. He received his undergraduate degree from Columbia University and his law degree from Fordham University School of Law. After law school, he served as a judicial clerk for Judge Thomas Meskill on the U.S. Court of Appeals for the Second Circuit in New York. He then practiced law with the law firm of Covington & Burling in Washington, D.C. He subsequently earned an LL.M. in Taxation from the University of Florida Levin College of Law, where he taught as a visiting faculty member before joining the faculty at South Texas College of Law Houston.
Professor McGovern teaches and writes in the areas of business organizations and taxation. His courses include Federal Income Taxation, U.S. Taxation of International Transactions, Partnership and Subchapter S Taxation, and Federal Tax Procedure. He frequently speaks on recent developments in federal income taxation. Professor McGovern is a member of the Council of the State Bar of Texas Tax Section, a former Chair of the Houston Bar Association Section of Taxation, and a Fellow of the American College of Tax Counsel.
Christi Mondrik, attorney and CPA, is the founder of Mondrik & Associates, a tax controversy law firm that represents taxpayers in resolving state and federal tax controversies and litigation. She is active in the TSCPA, the Austin Chapter of CPAs, the Texas State Bar Tax Section and the American Bar Association Section of Taxation State and Local Tax committee. Ms. Mondrik is chairing the TSCPA federal tax policy committee and serving as Treasurer of the State Bar Tax Section during the 2017-18 year. She is also President of the Austin Bar Business Corporate and Tax Section for 2017-18. Although Ms. Mondrik stays very busy representing clients and serving the profession, she always finds time to enjoy with her husband Dan and their two Siberian Huskies, bicycle riding, dancing, hiking, picnicking, and enjoying gourmet food and live music.
Denise Mudigere focuses her practice on representing individuals and entities in all stages of federal civil and criminal tax controversies. She represents clients in US Internal Revenue Service (IRS) examinations, administrative appeals, and litigation. Denise has settled multiple tax disputes in administrative proceedings and with IRS legal counsel—avoiding litigation in court, when possible. Denise has had some excellent results representing multinational companies, negotiating settlements, in Tax Court, defending against accuracy-related penalties, Appeals mediation and advising a testifying expert witness on procedures and strategies. She has also assisted a foreign federal government in drafting fair tax collection legislation.
Denise is active in the pro bono community and has assisted in several tax matters for low-income individuals. While in law school, Denise served as Editor-in-Chief of the SMU Law Review.
Bridget Roberts, IRS, currently serves as the Deputy National Taxpayer Advocate. She has been with the Taxpayer Advocate Service for 14 years, during which she has held a number of positions throughout the organization. She joined TAS in 2004 as an Attorney Advisor, focusing on issues such as taxpayer service, the Earned Income Tax Credit (EITC), and financial literacy. Bridget spent two years on special assignment to the Senate Finance Committee where she helped lead the tax staff’s efforts on the Affordable Care Act, employee benefits and executive compensation. More recently, she has served as the Deputy Executive Director of Systemic Advocacy, the Deputy Executive Director of Case Advocacy, and Senior Operations Executive to the DNTA. She received her J.D. from Villanova University in 2003 and her LL.M. in Taxation from Georgetown University Law Center in 2008.
Jackie Rollins, EA retired from the Internal Revenue Service in January 2002 after 33 years. She began her career in 1969 as a tax examiner in the Austin Service Center and subsequently held a variety of positions including Dallas call site representative, resident lead instructor for taxpayer service and collection, revenue officer, course developer and analyst for electronic filing and taxpayer education. In addition, she held the position of adjunct faculty member for 15 years in the Dallas and Collin County Community College Districts where she taught small business tax classes.
From 2010 through 2012, she served on the Treasury Department’s Taxpayer Advocacy Panel (TAP) and was elected National Vice Chair in her final year. Panel members listen to taxpayers, identify issues and make suggestions for improving IRS service and customer satisfaction.
Jackie is an enrolled agent and member of Capital of Texas Enrolled Agents, currently serving as president of CTEA’s Board of Directors. She was elected to the Tax Alliance Conference Board of Directors in summer 2016. Jackie offers both return preparation – current and prior years - and client representation, emphasizing collection and exam issues in her business. She is a volunteer for Texas RioGrande Legal Aid’s Low Income Tax Clinic and has served on the board of directors of her homeowners’ association.
Tom Traxinger, TIGTA - Tom Traxinger is the Assistant Special Agent-in-Charge (ASAC) of the Dallas Field Office of the Treasury Inspector General for Tax Administration (TIGTA), Office of Investigations. Tom has a B.S. in psychology and economics from South Dakota State University and a graduate degree in management and leadership. Tom began his federal law enforcement career in 1987 as a Special Agent with the United States Army Criminal Investigation Command (CID). While in the military he served both as a non-commissioned and commissioned officer who led and trained military and civilian criminal investigators.
In 1998 Tom left the Army to continue his law enforcement career. He has nearly 20 years with the TIGTA and had duty assignments in Indianapolis, Dallas, Washington, D.C. In 2007, he returned to Dallas as the ASAC. He has worked a variety of complex investigations and has twice received the TIGTA Agent of the Year award and also received recognition from the President’s Council on Integrity and Efficiency for investigative excellence.
Judge Juan F. Vasquez: Attended Fox Tech High School and San Antonio Junior College, A.D. (Data Processing); received B.B.A. (Accounting), University of Texas, Austin, 1972; attended State University of New York, Buffalo in 1st year law school, 1975; J.D., University of Houston Law Center, 1977; LL.M., Taxation, New York University Law School, 1978. Admitted to Texas Bar, 1977. Certified in Tax Law by Texas Board of Legal Specialization, 1984; Certified Public Accountant Certificate from Texas, 1976, and California, 1974. Admitted to United States District Court, Southern District of Texas, 1982, and Western District of Texas, 1985, U.S. Court of Appeals for the Fifth Circuit, 1982; private practice of tax law, in San Antonio, TX, 1987-April 1995; partner, Leighton, Hood and Vasquez, 1982-87, San Antonio, TX; Trial Attorney, Office of Chief Counsel, Internal Revenue Service, Houston, TX, 1978-82; accountant, Coopers and Lybrand, Los Angeles, CA., 1972-74. Member of American Bar Association, Tax Section; Texas State Bar, Tax and Probate Section; Fellow of Texas and San Antonio Bar Foundations, Mexican American Bar Association (MABA) of San Antonio (Treasurer); Houston MABA; Texas MABA (Treasurer); National Association of Hispanic CPA's; San Antonio Chapter (founding member); College of State Bar of Texas, National Hispanic Bar Association; member of Greater Austin Tax Litigation Association; served on Austin Internal Revenue Service District Director's Practitioner Liaison Committee, 1990-91, chairman, 1991. Appointed by President Clinton as Judge, United States Tax Court, on May 1, 1995, for a term ending April 30, 2010. Reappointed by President Barack Obama on October 13, 2011, for a term ending October 12, 2026.
Scott Walker specializes in estate planning, probate, estate administration, charitable planning, guardianship and general business matters. He has received the Martindale AV ®Preeminent TM 5.0 out of 5 peer review rating.
After graduating from law school, Mr. Walker accepted a position with the Dallas law firm of Thompson & Knight, P.C., before joining Retirement Advisors of America, Inc. three years later as its in-house legal counsel. He returned to private practice in 1994.
Stephen Whitlock, Director IRS Office Of Professional Responsibility, was appointed as Director, Office of Professional Responsibility in August 2015, and previously served as Deputy Director from 2002 to 2007. This office administers the IRS regulations governing the practice of attorneys, CPAs, enrolled agents and enrolled actuaries, as set out in Treasury Circular 230.
Steve served as the Director, Whistleblower Office from February 2007 through July 2015. The Whistleblower Office was created by statute in December 2006, to make determinations regarding awards to individuals who report substantial violations of the Internal Revenue laws. As the first Director, Steve was responsible for developing the program, setting policy and providing oversight for Service action on information provided by whistleblowers.
Prior to his service in the Office of Professional Responsibility and the Whistleblower Office, Steve held executive positions in the IRS and the Department of Defense Office of Inspector General. Steve holds a Bachelor of Arts degree in Political Science from Auburn University, a Juris Doctor degree from Catholic University, and a Masters in Business Administration degree from George Mason University.
Please wait ...