State and Federal Tax Law Changes Grassroots Mobilize for

Transcription

Volume XXXV
Number 5
December 2010
Annual Meeting
and Super Seminar
Highlights
State and Federal Tax
Law Changes
Grassroots Mobilize
for Advocacy
July/August 2011 | California Enrolled Agent
1
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California
Enrolled Agent
TABLE of CONTENTS
July/August 2011 • VOLUME XXXV • NUMBER 1
The Society
President’s Message......................................3-4
EVP Perspectives................................................5
Legislative
President’s Message
State Budget Includes Controversial
Tax Law Changes ..........................................6-7
Grassroots Mobilize for Advocacy...............8
Federal Tax Law Changes.......................10-11
I
stand here today on the shoulders of
those who came before me with my
vision fixed on the future and with gratitude
to our past. Because of the dedication and
effort of those who served before me, the
future of the California Association of Enrolled Agents is bright. The torch I now
carry is the shining light for the world
to see our profession, professionals, and
organization.
Features
We are witnessing a passing of a
torch similar to when the Olympic torch
is passed from athlete to athlete until it
reaches the host nation for each opening of the games. The newly elected
Directors and Officers of CSEA have also reached out their hands and accepted
the symbolic torch from those who served before them. The torch is now in
our hands. We have become the torchbearers for CSEA.
CSEA 2012-2013 Call
for Candidates ................................................ 23
Techniques to Promote
EA Recognition................................................ 24
Exceptional Contributions
Recognized at Awards Ceremony . .......... 25
Valuable New Member
Benefits Unveiled......................................26-27
New Members.................................................. 28
Education Foundation Auction................. 28
Member Classifieds........................................ 29
Election to Aggregate Rental
Real Estate......................................................... 13
If You Were the Judge.................................... 13
A Super Thank You...........................................15
Super Seminar Pictorial..........................16-17
Many Winners at CSEA’s
35th Annual Meeting..............................18-19
Annual Meeting Pictorial....................... 20-21
Members
We all know the power and significance of numbers. As tax professionals,
we work with them every day. Last month during our Annual Meeting General
Session, we talked about a number that is very important to CSEA, and that
number is 4,222. This represents some 3,000 EAs who are CSEA Members and
some 1,222 others who are Associates, Affiliates and staff.
I’d like to mention another number: 7,000. This is the number of Enrolled
Agents in California who are not CSEA Members. I feel that it is our responsibility
as torchbearers to reach out our hands to these 7,000 individuals.
Education
2011-2012 CSEA Events Calendar................8
Federal Representation Workshop........... 12
Tax Practice Management Workshop...... 14
digiTAX................................................................ 30
continued on p. 4
EDITOR’S NOTE: Beginning with the January/February 2011 edition, the California Enrolled Agent adopted a new publication
schedule. Readers can expect to receive six issues per year in the following months: February, April, June, August, October
and December. California Enrolled Agent will continue to provide readers with important news and information impacting
the tax industry and their professional Society. Editorial staff will continue to provide the high standard of service readers
have come to expect from California Enrolled Agent since 1978.
California Enrolled Agent (ISSN 1086-5012) is published bi-monthly for $9.00 per year (included in membership dues) by the California Society of Enrolled
Agents, Inc. Offices are located at 3200 Ramos Circle, Sacramento, California 95827-2513. Periodical Postage Rates Paid at Sacramento, CA. POSTMASTER:
Send address changes to California Enrolled Agent, 3200 Ramos Circle, Sacramento, CA 95827-2513.
3200 Ramos Circle, Sacramento, CA 95827-2513
Telephone: 916/366-6646, Fax: 916/366-6674
Toll Free: 800/777-2732
Email: [email protected], Website: www.csea.org
Subscription rate: $75.00 per year
Your comments and suggestions are invited. We reserve the right to edit letters for length and clarity. Contents ©2011 all rights reserved. Reproduction
rights granted with credit, on condition that tear sheets of usage are sent to the above address with the exception of those items listing specific copyright
information. We SpEAk Tax, Super Seminar, C-STAR and The Tax Boat are registered service marks of the California Society of Enrolled Agents. Unauthorized use
forbidden. Contributions to the EA Promotion or Major Media Marketing funds (as may be referenced herein) are not deductible as charitable contributions
but may be deductible as business expenses. Contributions to the CSEA Legislative Action or Political Action funds are not deductible. Contributions to the
CSEA Education Foundation are deductible as charitable contributions.
Editor/Publisher
Scarlett D. Vanyi, CAE
Managing Editor
Jana Perinchief
Contributing Editor
Cary M. Steward
California Enrolled Agent is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting or other professional advice. If legal advice or other expert assistance is required,
the services of a competent professional person should be sought. (Adapted from a Declaration of Principles jointly adopted by a committee of the ABA
and a Committee of Publishers and Associations.) While every effort has been made to ensure the accuracy of information presented herein, the California
Society of Enrolled Agents and its staff do not guarantee the accuracy or completeness of any information and is not responsible for any errors, omissions, or
misrepresentations. Statements of fact and opinion as made are the responsibility of the authors alone and do not imply an opinion on the part of the Officers
or Members of the California Society of Enrolled Agents. CSEA is an Affiliate of the National Association of Enrolled Agents.
Magazine Layout
Kate Cook Design
3
The Society
continued from p. 3
Some years ago we set a goal that 90 percent of all Enrolled Agents in California would become Members of CSEA.
We aren’t there yet; we aren’t even close. Is this number
attainable? I believe that it is and that this is the torch that
we must carry, the goal we must attain.
There are other numbers that are important to our future,
and here are a few: there are 112 community colleges and
23 state universities in California that educate the tax professionals of the future. We must carry our torch, our message,
to these institutions to ensure that they educate future
Enrolled Agents.
There are currently about 43,000 California Registered
Tax Preparers (CRTPs). Our message to them must be to join
CSEA. We must offer our helping hand to those who want to
obtain an Enrolled Agent license.
These are just a few of the opportunities that lie ahead
of us this year. Are we ready to meet these challenges,
seize these opportunities and carry this torch? I know that
we are.
I would like to conclude with a few words from the
Olympic motto: Citius, Altius, and Fortius. These three Latin
words translate to swifter, higher, and stronger. They are the
goals of great athletes, and I feel they are also the goals of
this great organization.
I want to thank you for giving me the opportunity to be
a part of achieving these goals. And I want to offer 4,222
thank yous - one for every Member, Associate, Affiliate and
staff person of our great organization.
I want to offer a very special thank you to the Nominating
Committee as I am sure that without their blessing, neither
I nor the other Officers elected last month would be standing here now prepared to accept the responsibilities of our
positions.
And finally I want to thank these same newly elected
Officers for putting aside their personal ambitions to concentrate their time and efforts toward the benefit of CSEA
and the remaining 4,222.
I know that I speak for all of them when I say that we are
excited and committed to carrying forward with the good
work that has been done by all of those individuals who
served in the past and that we accept the torch that has
been passed from their hands to ours.
From all of us, thank you 4,222 times!
4
Jean Nelsen, EA, CSEA President
PAID ADVERTISEMENT
The Society
EVP Perspectives
An Attitude of Gratitude
By Scarlett D. Vanyi, CAE
A
s summer comes to a close and several key Society
events now appear in the rear view mirror, as your
EVP, I find myself reflecting on the Society’s accomplishments over the past few months with a sense of completion,
pride and relief, but even more than any of these, with an
overwhelming sense of gratitude. The rigors of the last few
months included two Super Seminars, two sets of board and
committee meetings and the Society’s Annual Meeting, all
within a seven-week timeframe. Anyone who has attended
or participated in these events can attest that each is a
major production, each plays an extremely important role
for the Society and each requires masterful teamwork among
Members and staff to be successful.
And successful they were! Super Seminars boasted strong
attendance at each location, received positive evaluations
as the premier educational forum for tax professionals,
saw the launch of new badge scanning technology and
featured IRS Office of Professional Responsibility Director
Karen Hawkins as a keynote speaker. Not only were Super
Seminars a success programmatically, but as the Society’s
primary revenue source, they also significantly boosted the
bottom line, which is certainly something to celebrate in a
challenging economy. Staff and Members worked tirelessly
to plan logistics, assemble materials for attendees, greet
participants at registration, scan them into classes, introduce
speakers and carry out a myriad of other tasks to make Supers
happen as they did. It would simply be impossible to offer a
program like Supers without this kind of support. And Annual
Meeting Program Chair Jamie Gibson, EA led the volunteer
efforts of many who contributed to the success of the 2011
Annual Meeting hosted by the San Gabriel Valley Chapter
this year in Pasadena.
The May Board and committee meetings saw the completion of the 2010-2011 governance year, and with that
the Board and committees focused on wrapping up some
projects and passing along others to the next leaders. Just
weeks later, the Society bid farewell to outgoing President
Kim Kastl, EA and welcomed a new Board led by incoming
President Jean Nelsen, EA at the first Board and committees meetings of the 2011-2012 governance year. Likewise,
the Society welcomed new committees led by a talented,
passionate and motivated group of chairs and vice chairs.
Education Chair Margy Dunn, EA is focused on elevating the
Society’s education programs to the next level and expanding
offerings online. Membership Chair Sandy Danioth-Jones, EA
is coordinating a statewide membership drive and working
to increase membership by 10 percent this year. Legislative
Chair Gary Anspach, EA is leading the fight to defend the
profession while supporting sound tax policy such as federalstate conformity at the State Capitol and among numerous
regulatory agencies. Public Information & Awareness Chair
Kathy Rocha, EA is leading the charge to make sure the Enrolled Agent designation is recognized and respected across
the state and the nation.
Meanwhile, Political Action Committee Chair Xavier Martinez, EA is working to ensure CSEA remains a visible force
on the political landscape by raising funds to contribute to
political candidates the Society supports. Ethics & Professional Conduct Chair Tom Johnston, EA is leading the charge
to maintain high professional standards and resolve client
complaints before they elevate to a legal or administrative
agency. Finance & Budget Chair Mark Seid, EA is keeping
Society finances in order, while Audit Chair Pamela Blair, EA
oversees the annual organizational audit. Bylaws Committee
Chair Jerry Satterberg, EA is monitoring Society bylaws and
ensuring Chapter bylaws remain parallel. Finally, Nominating
Chair Kim Kastl, EA is charged with the very important task of
leading a committee to interview and nominate the Society’s
next leaders. I am truly grateful for the drive and talent of so
many Members who are willing to take a leadership role in
working on behalf of the Society and their profession. Their
efforts are the very foundation of the organization. CSEA would
not be the fantastic organization it is without them.
I am also grateful for the opportunity to serve the organization as your chief staff. And finally, I would be remiss if I didn’t
acknowledge the amazing team at the CSEA office who work hard
day after day to provide excellent service to the tax community.
So while most of us think of Thanksgiving as a time of thanks, I’m
here to say that gratitude knows no season at CSEA.
Scarlett D. Vanyi, CAE is the Executive Vice President of
California Society of Enrolled Agents. She holds a
Bachelor’s of Science Degree in Organizational Behavior
& Leadership from the University of San Francisco and
recently received designation as a Certified Association
Executive (CAE) from the American Society of Association
Executives. Ms. Vanyi has more than 16 years of experience in the nonprofit association and legislative advocacy arenas and has expertise
across a wide array of nonprofit management disciplines including
organizational governance, strategic planning, membership development,
internal and external communications and marketing, event and meeting
management, governmental relations, operations and program
development, budget and finance, and human resource management.
5
Legislative
State Budget Includes
Controversial Tax Law Changes
By Chris Micheli
A
fter adopting nearly $10 billion in budget reductions
(both one-time and ongoing) in March of this year,
as well as a number of tax law changes, the California Legislature adopted its second budget to complete work on the
2011-12 spending plan that governs the fiscal year that began
on July 1, 2011. This budget was done prior to the start of
the fiscal year, one of a handful of times this feat has been
accomplished in the last two decades. It included several
“majority vote” tax law changes to generate revenues, as
well as “updated assumptions” concerning revenues to be
expected by the state during the course of the fiscal year.
Revenue provisions in the budget:
• Increase vehicle registration fees by $12 to defray costs
at the Department of Motor Vehicles (DMV), which
allows $300 million in Vehicle License Fees (VLF) to be
dedicated to local public safety realignment.
• Increase use tax compliance by requiring collection of
the existing tax by online retailers, as specified, and
assumes $200 million in additional revenues from this
new requirement.
• Adopt a State Responsibility Area Fee of $150 per
parcel to cover some costs of state fire suppression
on privately-owned lands and reduces General Fund
support for Cal-Fire by $50 million and replaces the
amount with this fee revenue.
Within a few weeks of adoption, the opponents of the use
tax collection bill, as well as the new firefighting fee, filed a
referendum with the Secretary of State’s Office to attempt to
overturn these two new laws. If a half million valid signatures
are obtained before mid-October, then these two laws will
be held in abeyance until June 2012, when they will be voted
upon by the statewide electorate.
The newly-adopted state budget accord also includes
these updated revenue assumptions:
• Increases current-year revenue estimates by $1.2
billion to reflect higher revenues already received
since the May Budget Revision estimates.
• Assumes current revenue trends continue and generate $4 billion above the revenue estimates in the
Governor’s May Revision for the 2011-12 fiscal year.
The following is a brief summary of the major budget
trailer bills making revenue and tax law changes:
SB 89 (Committee on Budget & Fiscal Review),
Chapter 35
This budget trailer bill redirects the majority of the VLF
that is currently deposited in the Motor Vehicle Account
(MVA) for DMV administrative costs to the Local Revenue
Fund 2011 and increases vehicle registration fees of $12 per
vehicle to backfill the redirected funds. Following are the
provisions of the bill:
Section 1. Eliminates the requirement that the administrative portion of VLF revenues currently used to support
DMV and the Franchise Tax Board (FTB) be transferred from
the Motor Vehicle License Fee Account to the MVA. Limits
the amount of VLF revenue that can be used to support DMV
to $25 million, adjusted annually for inflation. Transfers the
VLF revenues that are not used for DMV or FTB support to
the Local Revenue Fund 2011.
Section 2. Increases the base vehicle registration fee by
$9 (from $34 to $43) for all vehicles with registration expiring on or after July 1, 2011, regardless of whether a renewal
application notification specifying a different amount was
mailed to the registered owner prior to July 1, 2011.
Section 3. Appropriates $1,000 from the MVA to the DMV
for administrative costs.
Section 4. States that the act addresses the fiscal emergency declared and reaffirmed by the Governor by proclamation on January 20, 2011.
Section 5. States that the act is a bill providing for appropriations related to the Budget Bill within the meaning
of Proposition 25, to take effect immediately.
ABx1 28 (Blumenfield), Chapter 7
This bill, commonly referred to as the “Amazon Tax” bill,
enacts three new criteria for establishing “nexus” for out-ofstate retailers to collect the use tax on purchases made by
California residents, including “affiliate” nexus, “controlled
corporation” nexus, and “long-arm” nexus. While the budget
committee estimated that this bill will result in $200 million
in the 2011-12 fiscal year if there is full compliance with no
behavioral changes by out-of-state retailers that do not currently collect use tax, the bill has already resulted in Amazon
and Overstock terminating their relationships with their affiliates in a move to avoid tax collection. Moreover, Amazon
has filed a referendum to overturn this new law.
continued on p. 7
6
Legislative
continued from p. 6
Proponents of this legislation argue that the bill will close
the current “loophole” in California tax law which has allowed
out-of-state companies to avoid collecting California sales and
use tax. Out-of-state online retailers designed their business
model to avoid collecting sales tax, they argue, and stated that,
“This puts our Main Street businesses, which play by the rules, at
a competitive disadvantage. It’s not fair to hurt California businesses who are struggling to keep their doors open.” Proponents
of this bill also argue that it will generate revenue for the state
and will level the playing field for California businesses.
Opponents of this measure claim it will negatively impact
thousands of taxpaying individuals because Amazon and
Overstock will end their advertising relationships with more
than 10,000 Californians participating in their associates/
affiliates program if this measure takes effect. This is similar
to what Amazon did previously by ending its relationship
with associates in the other states that enacted these types
of measures, including Rhode Island, North Carolina and
Colorado. Opponents also argue that non-California website
companies and organizations would become the ultimate
beneficiaries of this bill because the out-of-state retailers
would simply switch to using their websites to access the
California market and avoid the state’s use tax laws. This
would place California-based websites at a competitive
disadvantage. Following are the provisions of the bill:
Section 1. Nexus Statute Changes as set forth below:
The long-arm nexus redefines a “retailer engaged in business in this state” as any retailer that has substantial nexus
with this state for purposes of the commerce clause of the
United States Constitution and any retailer upon whom
federal law permits this state to impose a use tax collection
duty. It deletes two provisions:
1) The exclusion from the term “retailer engaged in
business in this state” related to the taking of orders from
customers in this state through a computer telecommunications network located in the state, and
2) The currently inoperative provision related to retailers
soliciting orders for tangible personal property by mail if the
solicitations are substantial and recurring and if the retailer
benefits from certain activities occurring in the state.
The affiliate nexus specifically:
1. Expands the definition of a retailer engaged in
business in this state to include any retailer entering into
agreements under which a person in this state, for a commission or other consideration, directly or indirectly refers
potential purchasers, whether by an Internet-based link or
an Internet website, or otherwise, to the retailer, provided
the total cumulative sales price from all sales by the retailer
to purchasers in this state that are referred pursuant to these
agreements is in excess of $500,000 within the preceding 12
months, except as specified.
2. Provides that an agreement under which a retailer
engages a person in this state to place an advertisement on
an Internet website, operated by that person, or operated by
another person in this state, is not an agreement targeted by
this bill unless the person entering the agreement with the
retailer also directly or indirectly solicits potential customers
in this state through use of flyers, newsletter, telephone calls,
electronic mail, blogs, microblogs, social networking sites,
or other means of direct or indirect solicitation specifically
targeted at potential customers in this state.
3. Specifies that a retailer entering specified agreements to purchase advertising is not a retailer engaged in
business in this state.
The controlled-corporation nexus expands the definition
of “retailer engaged in business in this state” to mean any
retailer engaged in business in this state as a retailer that
is a member of a commonly controlled group, as defined
under the Corporation Tax Law, and a member of a combined
reporting group, as defined, that includes another member
of the retailer’s commonly controlled group that, pursuant
to an agreement with or in cooperation with the retailer,
performs services in this state in connection with tangible
personal property to be sold by the retailer.
Section 2. Severability clause in case one or more provisions are found to be unconstitutional.
Section 3. Appropriates $1,000 from the General Fund to
the Board of Equalization for its administrative operations.
Section 4. This act addresses the fiscal emergency declared and reaffirmed by the Governor by proclamation on
January 20, 2011.
Section 5. Proposition 25 boilerplate language to tie this
measure to the budget bill.
Chris Micheli is an attorney and legislative advocate
for the Sacramento-based governmental relations
firm of Aprea & Micheli, Inc. His practice focuses
on state and local tax issues. He can be reached at
916/448-3075 or [email protected].
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7
Legislative
Grassroots Mobilize for Advocacy
By Gary Anspach, EA
W
ith the invaluable support of Chapter Legislative
Chairs, Chapter Presidents, CSEA Directors
and dozens of local Chapter Members, the CSEA Legislative
Affairs Committee led a major expansion of “grassroots”
legislative advocacy efforts over the past year. A significant
number of visits to legislators’ offices in their local districts
resulted in relationship building between EAs and their
legislators, which has strengthened our presence as our voice
has become increasingly more powerful and effective.
Many Chapter and state leaders attended the second
annual online Legislative Workshop in July. Attendees were
provided with tools and training to assist them in planning
and executing legislative visits in legislators’ local district
offices. Last year’s theme of “Tools and Training” has been
upgraded to “More Tools and Better Training.” The workshop
addressed:
• Scheduling and attending legislative visits in local
districts
• Creating an agenda for visits
• Legislative packets with information on Enrolled
Agents, CSEA legislative position statements and
current legislative issues
• Form to document visits
• Alternate participation vehicles for those unable to
make visits
The workshop was designed to ensure that CSEA Members
attending visits with their legislators would have the knowledge, perspective and strategies to confidently and proudly
represent CSEA and the EA profession. Leaders pointed out
the importance of offering CSEA and oneself as a resource
on tax related issues. The group also identified ways to begin
and continue building relationships with legislators.
The Legislative Committee encourages all Members to
take advantage of the opportunity to represent their profession by visiting their legislator in their local or state Capitol
office. Members who cannot attend visits can make calls, write
letters and send emails in support of the profession. Those
who have participated in grassroots advocacy activities are
always amazed at its power. Chapters are organizing visits in
the local districts again this year and hope many Members
will participate.
Gary Anspach, EA is Chair of the CSEA Legislative
Affairs Committee, and a partner in Anspach Financial Group. He has owned a tax practice since 1979,
providing tax and related services to individuals,
business, estates and fiduciaries. He specializes in
business planning and complex tax issues, and can
be reached at [email protected].
2011-2012 CSEA Events Calendar
August 22, 23, 29
Federal Representation Workshop
Laguna Niguel, Los Angeles, Oakland,
and Sacramento, CA
August 25, 26
Tax Practice Management Workshop (TPMW)
Sacramento, CA
September 23
State Tax Agencies Liaison Meeting
Sacramento, CA
September 23-25
CSEA Board and Committee Meetings
Sacramento, CA
8
January 6, 2012
Jim Stern Legislative Day
Sacramento, CA
May 14, 2012
TaxTech – Las Vegas
Bally’s Las Vegas, Las Vegas, NV
May 15 – 17, 2012
30th Annual Super Seminar – Las Vegas
Bally’s Las Vegas, Las Vegas, NV
May 31 – June 2, 2012
30th Annual Super Seminar – Reno
Grand Sierra Resort & Casino, Reno, NV
Legislative
9
Legislative
Federal Tax Law Changes
By Mysti Champion-Freyenberger
Setting the scene for the 2011 tax season and
beyond
Tax laws and regulations took center stage in Washington
D.C. last year, bringing typically mundane industry jargon
like conversion rules and payroll taxes to the forefront of
the American consciousness. However, even though the
spotlight shone brightly on the tax world, many are still in
the dark when it comes to the latest changes that were put
in place.
Tax planning is a year-round venture and even though the
2010 filing season is behind us, it’s important for all tax and
accounting professionals and those interested in staying on
top their personal finances to have a strong understanding
of the implications of these recent changes. To help, we have
compiled a comprehensive list of the major new statutes
and changes for this year. We also provide a glimpse into the
evolving role of the accounting profession in today’s digital
economy and take a look at the issues on the horizon.
A closer look at the 2010 Tax Relief Act
At the center of much of the contention on Capitol Hill last
year, the 2010 Tax Relief Act finally passed in mid-December.
The main crux of the bill is the extension of Bush-era tax cuts
for another two years. The legislation also included provisions
for estate tax relief, outlined a temporary fix for the Alternative Minimum Tax (AMT) issue and provided incentives for
businesses to invest in equipment.
The Tax Relief Act impacts individuals, businesses and
estates alike. The details of the act, broken down by category,
are provided below.
Personal tax rates
The Tax Relief Act extended the Bush-era tax cuts for
the years 2011 and 2012. Instead of rising to pre-2001
levels of 15 percent, 28 percent, 31 percent, 36 percent
and 39.6 percent, income tax rates will hold steady at 10
percent, 15 percent, 25 percent, 28 percent, 33 percent
and 35 percent, respectively. However, while the rates
will remain the same, the corresponding brackets have
risen slightly to account for inflation.
Capital gains tax and qualified dividends
Long-term capital gains will continue to be taxed at
either 0 percent or 15 percent through 2012. In addition,
qualified dividends paid to individuals will be taxed at
the same 0 percent or 15 percent rate. Had the bill not
passed, the 0 percent rate and 15 percent rate for capital
gains, which represent historic lows, would have risen
to 10 percent and 20 percent, respectively. Moreover,
dividends would have been taxed at basic rates instead
of the preferred 0 percent or 15 percent rate.
Alternative Minimum Tax (AMT)
The big elephant in the room, the AMT was the subject
of significant debate and angst in Congress. Originally
intended as a means to go after wealthy individuals who
used deductions and loopholes to avoid paying taxes,
the AMT is now essentially a second federal income tax
for those making more than a pre-established threshold.
However, the threshold has remained steady and inflation
has not been taken into account, meaning millions of
new people become subject to the AMT every year. The
Tax Relief Act included a “patch” that provides temporary
relief and set the threshold slightly higher than in 2010,
at $47,450 for individuals and $74,450 for couples. Unfortunately, the “patch” expires at the end of 2011, meaning
the debate is not over; it’s just on hold.
Educational credits and deductions
The Tax Relief Act extends the refundable American Opportunity Credit of up to $2,500 through 2012. Those
enrolled in college can also choose to take advantage of
the reinstated tuition and fees deduction through 2011,
though doing so will forfeit the American Opportunity
Credit. Furthermore, the deduction for student loan interest has been extended for two more years. However, in
2012 the deduction will revert to previous law in which
student loan interest is only deductable for the first 60
months of repayment.
Children and dependents
The Tax Relief Act extends both the Child Tax Credit and
the Dependent and Child Care Tax Credit. The Child Tax
Credit allows for up to $1,000 in partially refundable tax
credits for children under the age of 17. Without the
extension, the credit amount was going to revert back
to the previous maximum of $500. The Dependent and
Child Care Tax Credit holds steady at $3,000 for one child
and $6,000 for two or more children.
Roth IRA conversions
The income limit for conversions has been permanently
removed, meaning all taxpayers may still convert ordinary IRAs into Roth IRAs. However, you can no longer
defer conversion income to later years if you convert to
a Roth IRA.
continued on p. 11
10 July/August 2011
| California Enrolled Agent
Legislative
continued from p. 10
Energy tax credits
As part of the Tax Relief Act, credits for energy-efficient
home improvements have been extended, although at
lesser amounts. The credit has shrunk to a maximum of
$500 per taxpayer per lifetime, meaning anyone who
already took advantage of the previous credit is excluded.
Builders are likely to ask for the program to expand again
in order to jump-start the sluggish housing market.
Employee payroll taxes
The Social Security portion of payroll taxes for employees
has been reduced 2 percent to 4.2 percent. This reduction is only for 2011 and the employer portion of Social
Security remains at 6.2 percent. The self-employed also
received a reduced rate, dropping from 12.4 percent to
10.4 percent.
Estate and gift taxes
The rules surrounding estates, gifts and trusts have basically
been rewritten for 2011 and 2012. There is now a new and
unified estate tax and gift tax. The top rate is 35 percent and
the legislation allows for one exemption of $5 million per
individual for estate, gift and generation-skipping taxes.
The annual exclusion for tax-free gifts remains $13,000, and
givers can make an unlimited number of gifts so long as
they are to different individuals. The Act also offers widows
and widowers the ability to receive unused portions of
their spouse’s estate tax exemption.
New rules in a new landscape
It’s imperative that tax professionals have absolute clarity
of the rules and regulations that impact them and their
customers from the outside. However, it is equally important
that these professionals understand the changing landscape
within the profession as well. To that end, Ajilon Finance (a
part of Accounting Principals) conducted an informal survey
in which we polled who they rely on to prepare their personal
tax returns. Alarmingly, though not surprisingly, more than
70 percent of respondents said they filed their personal taxes
themselves using software, without the help of a professional.
Only 21 percent of respondents rely on a CPA or accountant
and even fewer (7 percent) use a tax preparation company.
The remaining 2 percent call on friends or family members
for help.
The results of our poll speak to the increasing prominence
of tax preparation software. No longer is software limited to
1040EZ filing. Instead, programs geared towards more complex
personal, small businesses and commercial needs are being
developed and refined, with new releases every year.
Faced with increasingly capable software solutions and
a diminishing customer base, now is the time for tax professionals to demonstrate the tremendous value they offer to
customers, a value that extends well beyond the transactional
cost of filing taxes.
Software can help customers populate forms during tax
time, but it is up to the tax professional to play a consultative role for customers in April and throughout the year. The
relationships with customers must transcend the traditional
function of tax preparation. Instead, the relationship must
be built on communication, trust and a willingness to offer
advice whenever needed.
Central to maintaining and augmenting a company’s
customer base is having the right talent in place. Thus, it’s
more important than ever to have experienced professionals who can not only get the job done, but can answer the
tough questions and provide impactful advice. The “right”
professionals establish trust and long-term partnerships
with their customers, rendering the prospect of turning to
software solutions moot.
What’s next?
The uncertainty that characterized the 2011 tax season up
until the very last month of 2010 is likely to reappear as we
approach the upcoming presidential election. At that time,
many of the provisions of the 2010 Tax Relief Act will expire,
setting the stage for a new round of debate and doubt.
Tax rates on both pay and investments are set to spike
just in time for the campaign ads to launch. The issue of
the AMT will once again divide politicians and the general
public. Small businesses and the self-employed will hope for
further reduction in Social Security taxes while advocates
of the elderly will argue that the well is already running dry.
And companies in industries like housing and construction
will lobby for rebate programs to be extended in the hopes
of improving their sagging sales.
In the middle of all this debate will lie the accounting and
finance professionals who must make sense of it all. And they
must do so while being faced with increased pressure from
software solutions. Add it up, and it’s a huge challenge.
Sacramento Managing Director Mysti ChampionFreyenberger joined Ajilon and Accounting Principals
in May of 2009. Her significant professional experience has helped drive company performance and
results during economic challenges and industry
down-turns. She has been recognized for a variety
of awards and has successfully led an enterprise-wide initiative in
developing diversity awareness. She holds a Bachelor’s of Science
in Business Administration from Sacramento State University.
About Ajilon Finance
Ajilon Finance, a part of Accounting Principals, is a leader in specialized
financial staffing and recruitment. Ajilon places premier accounting,
financial and bookkeeping professionals in temporary and direct-hire
positions. Please visit ajilonfinance.com for more information.
July/August 2011 | California Enrolled Agent 11
Features
CSEA-IRS Federal Representation Workshop 2011:
The Basics of IRS Compliance Processes and Representation
SEMINAR DETAILS
LOCATIONS*/DATES/TIME
This all-day workshop has been expanded to four
convenient locations…
Registration: 8:00 AM – 8:30 AM
Seminar:
8:30 AM – 4:30 PM
 LAGUNA NIGUEL, CA:
August 22
 CARSON, CA: (LA area):
August 23
 OAKLAND, CA:
August 29
 SACRAMENTO, CA:
August 29
nd
IRS Office, Oceanside/Riverside Room, 2 floor,
24000 Avila Road, Laguna Niguel, CA
Carson Center, Community Hall A, 801 East Carson
Street, Carson, CA
Elihu M. Harris State Building, Room 1, Second Floor
1515 Clay Street, Oakland, CA
Representing clients before the IRS is one of the most challenging
and important roles an Enrolled Agent performs. CSEA and the
IRS are once again partnering to bring you a workshop that
focuses specifically on how to best represent your clients through
a better understanding of IRS compliance processes and
procedures as they relate to examinations, collections, appeals,
and offers in compromise. In addition, the IRS will share new
developments at the Service, and CSEA will share the practitioner
perspective.
WHO SHOULD ATTEND:
All tax practitioners – this is your opportunity to learn the basics
about IRS procedures regarding compliance processes and
representation.
YOU CAN EXPECT TO LEARN:

Examination Process & Procedures

Collection Process & Procedures

Appeals Process & Procedures

Collection Appeals Program & Collection Due Process

Offers in Compromise

What’s New at the IRS

12 Much
July/August
2011 |
And
More!
California Enrolled Agent
Franchise Tax Board, Town Center, Gerald Goldberg
Auditorium, 9646 Butterfield Way, Sacramento, CA
*locations subject to change
COST
$105/Members; $125/non-Members
CPE OFFERED
IRS, CSEA/NAEA, CTEC # 1001-CE-6838, and
California Board of Accountancy: 8 federal hours.
State Bar of California MCLE: 7 hours.
TO REGISTER
SPACE IS LIMITED AT ALL FOUR LOCATIONS
SO REGISTER TODAY!
3200 Ramos Circle
Sacramento, CA 95827-2513
800/777-2732 phone
916/366-6674 fax
www.csea.org
Features
Election to Aggregate Rental Real Estate
By Joe Calderaro, EA
T
he passive loss rules impose restrictions on the allowance of
passive activity losses and credits in the case of individuals
and certain other taxpayers. Generally, losses from passive activities can only offset income from other passive activities and
cannot offset non-passive income.
A real estate professional may treat rental real estate activities as non-passive if the taxpayer materially participates in the
rental activities. This material participation requirement applies
separately to each rental activity unless the taxpayer made a
timely election to group all rentals as a single activity. To qualify
as a real estate professional the taxpayer must spend more than
50 percent of his/her time in real estate activities and that time
must exceed 750 hours.
A real estate professional may file a written election to group
all rental real estate activities as one activity. The taxpayer may
file the election in any year and it will bind all future years from
that point. In order to make a valid election regulations require
a taxpayer to file a written statement and attach it to an original
return. This election could not be made retroactively or made
on an amended return.
If a taxpayer owned four or five rentals and failed to elect to
group the rental activities, he would have had to materially participate in each rental activity in order to claim his rental losses as
non-passive. This is virtually impossible and has quickly become
an area often reviewed by IRS tax examiners.
During an initial exam interview IRS agents may question
the taxpayer as to whether a timely election to group was made.
Revenue agents are instructed to review a copy of the tax return
that included the election along with the prior and subsequent
tax returns for consistency. They may also review any passive
income and losses on Form 8582.
Special procedures are contained in IRS Revenue Procedure
2011-34 that have changed these rules and provide relief for late
elections. These late election procedures are in lieu of requesting
a private letter ruling.
In order to be eligible for this special relief certain requirements
must be met:
(1) The taxpayer failed to make a timely election.
(2) The taxpayer filed consistently as if an election to
aggregate the activities was in place.
(3) The taxpayer timely filed each return that would
have been affected by a timely election.
(4) Reasonable cause exists for the late election.
The taxpayer must attach a statement indicating that the above
criteria are met under penalties of perjury. This statement must
be attached to an amended return for the most recent tax year
and mailed to the IRS service center where the taxpayer will file
the current tax return. At the top of the document the following
must appear: “Filed Pursuant to Rev Proc 2011-34.”
This revenue procedure became effective upon publication
in the Internal Revenue Bulletin.
Joe Calderaro, EA, has more than 40 years of experience providing technical and procedural assistance to
personnel in the examination, collection and taxpayer
service and quality review functions with the IRS. Now
as CSEA’s tax resource specialist, he provides technical
support to CSEA Members through answering tax
related questions by email at [email protected].
If You were the Judge
Case - A tax preparer operated a tax preparation business from her home. During the years 2001 to
2004 she filed tax returns for her clients which generated fraudulent refunds. She not only forged the
taxpayers’ signatures, but upon mailing the returns, she directed the IRS to send refund checks to her
address and then deposited them into various bank accounts for which she had control.
What penalty do you believe was imposed on the practitioner for her misdeeds?
The tax preparer was:
A. B. C. Sentenced to 46 months in prison and ordered to pay $827,582 in restitution.
Sentenced to 24 months in prison and fined $10,000.
Given probation and ordered never to prepare returns again.
See page 28 for answer
TAX PRACTICE MANAGEMENT
SOLUTIONS THAT WORK
F O R YO U R
B U S IN E S S
Receive up to 21 hours of CPE
including 1 hour of Ethics!
CSEA IS PROUD TO PRESENT ITS ANNUAL
TAX PRACTICE MANAGEMENT WORKSHOP (TPMW)
WHO SHOULD ATTEND
Anyone in the tax profession wishing to:
Start a practice
August 25 - 26, 2011, Sacramento, CA
Tax Practice Management is changing.
There
Expand their practice
is
a
greater
emphasis
on
TPMW provides this expertise through:
Writing a business plan
technology and how it can improve and
Hiring and training employees
increase your bottom line. With the
Ethics
BENEFITS OF ATTENDING
current changing economic and political
Marketing
Excellent networking opportunities
climate, promoting your practice is a
Office procedures
Supportive learning environment
necessity.
Time management
Directly apply new skills to the work place
marketplace your practice must have a
Sell their practice
To
succeed
in
today’s
Whether you’ve been in practice for
range of expertise including:
SPEAKERS
Under the leadership and guidance of
Penny van der Meer, EA, and Barbara
Technology
Strategic decision making process
years, or are just starting out, you will
required to start your business
return home armed with real world
Effectively
to be intellectually stimulating and
opportunities to maximize potential
your practice meet your firm’s changing
thought-provoking, as well as providing
Sharpen and expand your practice
and
practical and economical options for the
management knowledge to elevate
TMPW is the answer to all of your tax
your practice to a new level
practice management questions!
resolution of common tax practice
management issues.
leverage
3200 Ramos Circle, Sacramento, CA 95827-2513
growth
examples and practical tools that will help
Willingham, EA, this Workshop promises
Tel 800/777-2732
challenging
demands.
Fax 916/366-6674
S PA CE I S LIM IT ED ! TO FIND O UT M O R E D ETAI L S & TO REG I STE R VI SIT W W W .CS EA.O R G
14 July/August 2011
Attending
Features
A Super Thank You!
CSEA wishes to thank all the volunteers who helped
make the 2011 Super Seminars a huge success. Some
new procedures were put in place for the 2011 Supers,
including a new badge scanning procedure that automated attendance tracking. CSEA volunteers took on
this challenge and mastered it, helping to eliminate the
need for attendees to pick up, complete and turn in daily
attendance sheets.
Volunteers also served in many other capacities, such as
putting together registration and education packets, staffing the registration and CSEA booths, acting as door and
meeting room monitors, typing attendee comments from
evaluation forms, and introducing speakers. Volunteers truly
make Supers work! And not only did they help make the 2011
Super Seminars successful, they also had an opportunity to
meet new people and catch up with long-time friends.
The following individuals served as part of the volunteer corps:
Joanne Anderson, EA
Anne Arms, EA
Allen D. Bates, EA
Richard L. Bayne, EA
Gretchen Beck, EA
Steven Berlin, MST
Patricia Brents, EA
Bayford Butler, EA
Glendola Chafin, EA
Kenneth Chafin
Paul Cheatham, EA
Pamela Crouch, EA
Sandy Danioth-Jones, EA
Merry C. Davis, EA, CFP®
Margy Dunn, EA
Jill Dykes, EA
Connie Edwards, EA
Antonia Enriquez, EA
Patty Evans, EA
Hale Farley, EA, CFP®
Colby Ferrell
Connie Ferrell, EA
Matt Ferrell
Tim Flavin, EA
Russell Fox, EA
Robert Gardner, EA
Cathy Gibson
Jamie Gibson, EA
Susan Growney, EA
Alma Guenther, EA
Rose Hablitzel, EA
Douglas Hall, EA
Peggy Hall, EA
Debbie Harris, EA, CPA
Mechele Hibbs
Debra Hill
Lisa Horner, EA
Patti Kappen, EA
Kim Kastl, EA
Michael Keith, EA
Karen Kersey, EA
Joyce Knight, EA
Mary Beth LaMunyon-Jones
Christine Link
Peggy Ligori, EA
Jennifer MacMillan, EA
Ginger Meek, EA
Benita Myers, EA
Lisa Newton, EA
Bill Nunn
Diane Ogren, EA
Mary Philippsen, EA
Doug Pickford, EA
Marie Pratt, EA
Patty Pringle, EA
Nikki Ralls, EA
Judi Randall, EA
Mickey Reedy, EA
Kathy Rocha, EA
James Rodd, EA
Franklin Ruedel, EA
Jerry Satterberg, EA
Sherri Scarrott, EA
Robert Seymour, EA
Dave Shaw, EA
Gerald Smith, EA
Judi Snell, EA
Jette Stevens
John Stevens, EA
Andy Stamatelatos, EA
Ragnar Storm-Larsen, EA
Cindy Szerlip, EA, CFP®
Doug Thorburn, EA, CFP®
Cherry Turner, EA
Susan A. Wallace
Ron Watts, EA
Donald Wulf, EA, CFP®
Ellen Wulf, EA
And Supers would not be the fantastic educational program that it is without the contributions of the world-class
faculty as follows:
Frank R. Acuña, Attorney at Law
C. Dale Boushley, EA, CFP®
Roy Braatz
Karen Brosi, EA, CFP®
Karen L. Hawkins, Director, OPR
Cameron Hess, Esq., CPA
Claudia Hill, EA, MBA
Kevin C. Huston, EA, MBA
Kim Kastl, EA
Sharon Kreider, EA, CPA
Robert E. McKenzie, Esq., EA
Vicki L. Mulak, EA, CFP®
Mark F. Seid, EA, CPA, TCP
The California Enrolled Agent truly apologizes if any volunteers were omitted from this article. So many people are involved in making this
event a success, it is possible that someone was missed.
2011 Super Seminars
Past President Dave Shaw, EA and Susan
Growney, EA take refreshment and tour
the exhibits at Reno Super Seminar.
Staff member Ashley Soy, right,
assists a Member with CSEA’s
Facebook account.
Margy Dunn, EA responds to a humorous comment
from the audience during a Super session.
Karen Hawkins, Director of OPR, took
time to speak with Supers attendees
after her presentation.
Longtime Supers volunteer Diane Ogren,
EA staffed the registration booth at both
Las Vegas and Reno Super Seminars.
Margy Dunn, EA and Jennifer MacMillan, EA
attended the Karen Hawkins lunch session.
16 July/August 2011
Benita Myers, EA utilized CSEA’s new scanning
procedure to help attendees get in and out of
sessions smoothly.
CSEA President Jean Nelsen, left, OPR
Director Karen Hawkins, center, and CSEA
Immediate Past President Kim Kastl make
the most of a photo opportunity.
Jamie Gibson, EA, 2011 Annual Meeting Chair,
visited both Super Seminars to promote the
35th Annual Meeting.
The Taxpayer Advocate Service booth
fielded attendee questions.
Attendees received excellent customer
service from Supers Exhibitors.
The CSEA booth was a big attraction for Members
and guests.
Sharon Kreider, EA, CPA provided answers
to “Weird Real Estate Questions.”
Exhibitors were available to answer Member
practice management questions.
Frank Acuña engaged students in his crowded
classroom at Reno Super Seminar.
Franklin Ruedel, EA, right, volunteered in addition to attending class sessions at Reno Supers.
CSEA staff Ashley Soy and Lisa Kelly
facilitated Member requests.
CSEA Las Vegas Supers staff, from left to right: Debi
Nogle, Lisa Kelly, Ashley Soy, and Laurie Cole.
Features
Many Winners at CSEA’s
35th Annual Meeting
H
eld June 20-24 at the Pasadena Hilton, CSEA’s 35th
Annual Meeting was coupled with quality continuing
education, Society meetings and many entertaining social activities. Whether attending the Town Hall Meeting, the Grand
Banquet Celebration Dinner, bowling a strike or sinking the
most putts, everyone won big! In addition to the many individual achievements, proceeds from the Jim Reed Memorial
Golf Tournament, silent auction and Member Dinner DVDs
were donated to the CSEA Education Foundation.
CSEA congratulates the following individuals
for their accomplishments during this year’s Jim
Reed Memorial Golf Tournament on June 22 at
the Brookside Golf Club:
Cap Porterfield, EA - Longest Drive and Winning
Foursome
John Nocifore, EA - Closest to the Pin and Winning
Foursome
Jamie Gibson, EA - Winning Foursome
Andrew Gibson - Winning Foursome
Andy Stamatelatos, EA - Top Team Support - Most
Putts Sunk
Ron Watts, EA - Presidential Tour Guide to Pasadena
CSEA also congratulates the following individuals
for their achievements during this year’s Bowling
Tournament held on June 22 at Southern California’s classiest alley – 300 Pasadena:
David Shaw, EA - Fastest Ball
Raven Deerwater, EA (a.k.a. “Ethel”) - Most Improved
Game (over 90 percent improvement from game one
to game two)
Connie Ferrell, EA - Most Strikes
Kathy Gibson - Highest Average Frame and Most Spares
Many people contributed their time and effort to making
CSEA’s 35th Annual Meeting a huge success. Members and
staff organized and publicized meetings, speakers created and
delivered interesting and valuable education, and sponsors
donated resources for events and activities.
CSEA would like to particularly acknowledge Annual
Meeting Program Chair Jamie Gibson, EA of San Gabriel
Valley Chapter for his efforts in promoting the event, drafting
volunteers, creating and presenting an incredibly entertaining program during the Member Dinner, and organizing
memorable social events.
CSEA gratefully acknowledges the following
individuals for presenting education sessions for
attendees:
Alma Guenther, EA
Margaret Kehoe, EA
Lee Martinson
Mary Philippsen, EA
Yon Regan
Andy Rogers, EA
Doug Thorburn, EA, CFP®
David White
CSEA gratefully acknowledges the following
sponsors who helped make the Golf Tournament
a success:
Kim Kastl, EA
Jean Nelsen, EA
William Reilly, EA
David Shaw, EA
Kittie Vicars, EA
Central Coast Chapter
Far Northern Chapter
San Gabriel Valley Chapter
Andrew Gibson - the only Turkey of the Day
(three strikes in a row)
continued on p. 19
18 July/August 2011
Features
CSEA gratefully recognizes the following volunteers for their valuable service during the Annual Meeting:
Joe Barnes, EA
Don Brunner, EA
Paul Cheatham, EA
Alice Clarno, EA, ATA
Kathleen Corcoran, EA
Shirleen Damaske
Margy Dunn, EA
Russell Fox, EA
Jack Freeman
Andrew Gibson
Kathy Gibson
Marcia Gibson
Kevin Green
Mike Habib, EA
Jeanne Houston, EA
Kim Kastl, EA
Barbara Klein, EA
Jennifer MacMillan, EA
Jean Nelsen, EA
Doug Pickford, EA
Franklin Ruedel, EA
Dean Schulz
Judy Snell, EA
Andrew Stamatelatos, EA
Melinda Thompson, EA
Sherrill Trovato, EA
Allan Tudzin
Ron White, EA
The California Enrolled Agent truly apologizes if any volunteers were omitted from this article. So many people are involved in making this
event a success, it is possible that someone was missed.
As a part of its promotional activities for the 2011 CSEA Annual Meeting, host Chapter San Gabriel Valley coordinated a
movie trivia contest and published results in seven previous issues of California Enrolled Agent.
Congratulations
Howard K. McCoy, EA
Our seventh Scavenger Hunt Winner
Len Deighton wrote the novel The Ipcress File that the
movie of the same name was based on, and it was
his hands you see in the movie breaking
two eggs at once.
Congratulations to all
Scavenger Hunt Winners:
Howard K. McCoy, EA, March/April
Lewis Hurwitz, EA, January/February
Lisa Gonzalez, EA, November
Franklin Ruedel, EA, October
Joni Terens, EA, September
Don J. Gundry, EA, August
All winners will receive a copy of
Fred Willard’s book, Magnificent Movie Trivia.
CSEA's 35th Annual Meeting
CSEA Members discuss online education priorities at this year’s
Town Hall during the 2011 Annual Meeting.
There were many opportunities for both business and pleasure at
the Board of Directors Meeting and the General Session.
20 July/August 2011
Participants were transported to the stylish bowling alley, 300
Pasadena, where they lunched and vied for prizes.
Grand Banquet activities included the swearing in of the new Board of
Directors and Officers, as well as sharing an elegant dinner together.
Members
Big Valley – Central CA - East Bay - Mission - North Bay – Sacramento Valley - Solano Napa CSEA Chapters – IRS
-- .. … … .. --- -
"Stimulate, Stabilize,
-.-. --- -.. . and Succeed”
Learn how to maximize IRS resources to increase your value to your clients and earn up to 7 CPE Federal Credits.
Let Subject Matter Experts from IRS and CSEA clarify issues and hot topics of importance to you and your tax practice. Get
the latest including:

Update on Audits using Electronic Accounting Software: What is really required to be provided?
RDP: Registered Domestic Partners: How difficult is this going to get?
Audit & Collections: Rumors & Reality? Email us the rumors you have heard!
CID: Criminal Investigation Money, Lies and Taxes - do they match?
FBAR - Foreign Bank & Financial Accounts: Not as foreign as you think!
Monday
19-Sep-11
Hilton Garden Inn - Emeryville
1800 Powell St
Emeryville, CA 94608
Phone: (510) 658-9300
Fax: (510) 547-8166
Wednesday
21-Sep-11
Ramada Inn – University
324 E Shaw Avenue.
Fresno, CA 93710
Phone: (559) 224-4040
Fax: (559) 222-4017
Thursday
22-Sep-11
Hilton Sacramento Arden West
2200 Harvard St
Sacramento, CA 95815
Phone: (916) 922-4700
Fax: (916) 922-8418
Sign up for this date at:
For more information contact:
North Bay – Dot Clarke, EA
(415) 883-1933 [email protected]
To pay by check, fill out the form below
and mail to:
Barbara Sullivan EA , North Bay CSEA
17 Harcourt St Ste D
San Rafael, CA 94901
Central California – Vickie Strohl, EA
and mail to:
CCCEA
1319 W Bullard Ave. #4
Fresno, CA 93711
Big Valley – Connie Ferrell, EA
and mail to:
Big Valley, CSEA
P.O. Box 850
Soulsbyville, CA 95372-0850
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Members
To all CSEA Members, Associates, and Affiliates:
Each year, the CSEA Nominating Committee requests your assistance in identifying
Members of our Society who are proven or who are willing to become dedicated
leaders at the state level. The benefits we provide to the Members and the strength
of our organization begin and end with great leaders.
Officers lead our Society and experience great satisfaction while they meet, represent
and focus on the needs of more than 4,200 Members, Associates, and Affiliates, in
addition to oversight of the $1.7 million CSEA budget. To meet the unique challenges
of our profession, we need leaders who will represent Enrolled Agents as they lead
us into the future.
While compiling your list, please remember self-nominations are encouraged. The
positions are President, First Vice President, Second Vice President, Secretary, and
Treasurer. You can find the job description for these positions on our website – www.
csea.org – in the Members’ area (you must login first) under the “Members Area” drop
down list, and then “Governance”.
We encourage you to offer comments regarding the candidates and any suggestions
that you feel will be helpful to the Committee.
Please email your list to Debi Nogle at [email protected] by September 12, 2011.
If you have any questions, you may contact any one of the following Committee
members:
Name:
Phone:
Email:
Kim Kastl, EA, Chair
510/537-2122
[email protected]
Paul Cheatham, EA 909/944-0446
[email protected]
Sandy Danioth-Jones, EA 415/453-6235
[email protected]
Steven Leibold, EA
619/294-4286
[email protected]
Kathy Rocha, EA
209/667-7012
[email protected]
Thank you in advance for your participation in this critically important process.
Sincerely yours,
Kim Kastl, EA
Chair, Nominating Committee
Members
Techniques to Promote
EA Recognition
By Peggy Hall, EA
I
n June of 2011, I was very much honored by being
presented the first ever Pubic Information and
Awareness (PIA) Award in Pasadena, CA. This award recognizes
a volunteer who has made significant contributions in the
area of Public Information and Awareness and in promoting
the Enrolled Agent designation and profession.
So how can I advance the meaning of this award? I want
to encourage all of you! Sadly, I recently visited a longtime
Member of CSEA who never attends our meetings. He told
me that being an EA is not relevant to his work; his work
stands on its own merits. He showed me his letterhead which
doesn’t include the words “Enrolled Agent” or “EA.” Are there
other EAs who feel the same way? Of course!
How can YOU help to promote public awareness of Enrolled Agents? You may not be conscious of the impact of all
the little things you do. When you introduce yourself, always
include the words “Enrolled Agent.” We often want to take a
shortcut and describe what we do rather than say we are an
EA, because we get tired of hearing the question, “What is an
EA?” Do not take that shortcut! Rather, use this opportunity
to explain that Enrolled Agents have the highest standards in
all of their work, whether preparing tax returns, representing
clients, doing their books or providing other adjunct services.
Explain that EAs are trusted advisors because our clients know
we care about them, and we advocate for them whenever
possible. Explain that EAs network with one another to make
sure we get our questions answered before we prepare their
returns, and we use our combined leverage to lobby our
state and federal legislators as well as the IRS to defend the
rights of our clients.
Ultimately, this is what our Public Information and Awareness campaign is about – public recognition of our professionalism and the high standards we hold ourselves to. Please
use the words “Enrolled Agent” whenever you introduce
yourselves, answer the phone, or create advertising. It does
not cost any money, and it will increase the number of people
who understand what an Enrolled Agent does!
There are also other ways you can promote public awareness. Some Chapters recently purchased a “Booth in a Box.”
This is a professional looking portable booth you can use
whenever you have an opportunity to exhibit at public
events. It contains brochures and information about the
Enrolled Agent profession. There are many opportunities to
24 July/August 2011
use the Booth in a Box. Search out places, starting with any
clubs you belong to. Ask them if you can be the speaker one
night. You can get some of your fellow EAs to go with you
to speak, or they can speak instead of you. We developed a
“Speaker’s Bureau” at the East Bay Chapter and a speaker’s
development group, which grooms people to speak. The
goal is to have a group of people ready to speak when the
opportunity arises. Go to job fairs and college career days.
Students are anxious to know about career paths they can
follow, and few of them know about the Enrolled Agent
career. High schools also have career days that provide an
opportunity to educate students about the Enrolled Agent
profession. At the other end of the spectrum, seek out forums
to introduce the Enrolled Agent profession as a second career.
Many of you entered the profession that way.
Both CSEA and NAEA write press releases. CSEA has
provided Chapter Presidents a list of local media sources
and contact information. Use the list to send out press
releases, or develop your own list of local newspapers and
contact people. Personalize a press release and send it on.
It is helpful to call the media contact before sending press
releases to establish a relationship.
Another way to get some publicity is to write articles
about yourself and/or other Members of your local Chapter
and submit the articles to the local newspaper. Enrolled
Agents do great things in their communities. Telling about
what we do is a great way to introduce ourselves and our
career.
If you have been getting the Enrolled Agent name publicized
in some other ways, please share your ideas with CSEA Communications Coordinator Jana Perinchief at [email protected].
EDITOR’S NOTE:
The next issue of California Enrolled Agent will feature more
information about what the CSEA PIA Committee is doing to
promote Enrolled Agents.
Peggy Hall, EA served as President of the East Bay
Chapter from 2008-2010. She is currently Chair of
the East Bay Chapter Membership Committee and
Co-Chair of the East Bay Chapter PIA Committee.
Members
Exceptional Contributions
Recognized at Awards Ceremony
By Jana Perinchief
T
he CSEA 35th Annual Meeting Grand Banquet at the
Hilton Pasadena featured this year’s annual awards
ceremony, an opportunity to recognize those who have gone
above and beyond in supporting CSEA or its Chapters. The
hours of dedication and service provided by the award recipients are the foundation for the Society’s ongoing success.
CSEA is indebted to each of them for their efforts. Below is a
list of 2011 award recipients in the order of presentation.
President’s Award honors an individual, a group of individuals or an organization for assistance in advancing the goals of
the Society. Recipient: The Honorable Mimi Walters, California
State Senator, for outstanding leadership in authoring SB
1244 to simplify taxpayer reporting requirements thereby
easing administration of the California tax code.
Professional Associate Service Award recognizes Professional Associate contributions that significantly enhance or
improve the status of Enrolled Agents or CSEA. Recipient:
Timothy H. Elkins.
Enrolled Agent of the Year Award recognizes Member
contributions that significantly enhance or improve the status
of Enrolled Agents or CSEA. Recipient: Gary Anspach, EA.
Public Information & Awareness Award recognizes a volunteer who has made significant contributions in the area
of Public Information & Awareness and in promoting the
Enrolled Agent designation and profession. This award will
be given to the individual who, in the opinion of the Board
of Directors, has made the most significant contribution in
the areas of PIA awareness through but not limited to, public
or media appearances, public awareness administration or
campaigns, creative use of technology in the promotion of
the Enrolled Agent designation and the use of social media.
PIA efforts on a local and state wide level qualify the individual
for this award. Recipient: Peggy Hall, EA.
Chapter of the Year Award recognizes the Chapter that has
made significant progress toward achieving the objectives of
the Mission of the Society. Recipient: South Bay Chapter.
Thomas P. Hess Award recognizes exceptional contributions
toward the fulfillment of CSEA’s educational goals. Recipient:
Joanne Anderson, EA.
Distinguished Service Award provides special recognition
for Members who, through lengthy volunteer involvement,
have made significant contributions to the enhancement of
the reputation, recognition or success of the California Society
of Enrolled Agents. Recipient: Vicki L. Mulak, EA, CFP®.
Top Left: Timothy H. Elkins of South Bay Chapter is
shown accepting the 2011 Professional Associate
Service Award.
Top Center: Gary Anspach, EA of North Bay Chapter
proudly displays his 2011 Enrolled Agent of the Year
Award.
Top Right: Peggy Hall, EA of East Bay Chapter received
the first ever Public Information & Awareness Award.
Bottom Left: The 2011 Chapter of the Year Award was
accepted by South Bay Chapter Members George Van
Buren, EA, Andy Stamatelatos, EA and Greg Cash, EA.
Bottom Center: Joanne Anderson, EA of East Bay
Chapter received the 2011 Thomas P. Hess Award.
Bottom Right: Vicki Mulak, EA, CFP® of Orange
County Chapter was presented the 2011 Distinguished Service Award by Robert Gardner, EA, left,
and Sandy Danioth-Jones, EA, right.
Members
Valuable New Member
Benefits Unveiled
C
SEA prides itself on offering group discount insurance
programs that ease the expenses of its Members. The
Society is pleased to announce the addition of three new
programs: Disability Insurance, Long Term Care Insurance,
and Term Life Insurance.
These programs are offered and serviced through Association Insurance & Pension Services, Inc. (AI&PS), CA License:
0549259. Long Term Disability and Long Term Care Insurance
both provide special pricing concessions for Members and
their families.
The Disability Insurance program:
• provides potential tax-free income when disability occurs
due to accident or illness,
• can pay benefits to age 65, depending on the benefit
period you select,
• is offered at a Corporation premium discount, and
• cannot be cancelled by Carrier as long as premiums
are paid.
Illness and accidents are on the rise in America, causing
more workers to miss work and lose income. Following are
five questions workers should ask to better understand how
prepared they are should the unthinkable happen – a loss
of income due to an accident or illness:
1. What are my “necessary” monthly living expenses that
would continue if my income stopped (e.g., rent or
mortgage, utilities, food, medical insurance, etc.)?
2. Would my personal savings pay for my “necessary”
monthly expenses and for how long? Would my
savings cover my “out of pocket” medical expenses
(deductibles and co-pays)?
3. Does my employer have a sick pay plan or long-term
disability program or both? When would it start? How
much would it pay me and for how long?
4. What other sources of income might be available to
help me pay for my expenses and for how long?
5. Could I afford my medical COBRA premium, and what
would happen to the contributions to my retirement
plan?
The Long Term Care (LTC) program allows Members to
select from a variety of plans personalized to meet their needs.
The carriers associated with the program offer great flexibility,
affordability and a choice of features. Having LTC coverage can
help secure not only one’s future, but also the futures of loved
ones. The discount is extended to family members including
spouses, partners, parents, parents-in-law, grandparents, and
children (including adopted and fostered).
Long term care covers care we may need either at home
or in a facility when, because of our physical inabilities or
our mental capacities, we are no longer able to care for
ourselves independently. It may be our inability to bathe or
dress caused by a stroke or our inability to function mentally
due to a cognitive impairment like Alzheimer’s disease. The
sobering fact is that we may find ourselves dependent upon
others as a result of accident or illness.
There are a variety of places this care may be provided – at
home, adult day care centers, residential care facilities, and
skilled nursing homes. Unfortunately, Medicare will cover only
a limited number of days, and then only in a skilled nursing
facility, followed by a hospital stay. Medi-Cal can provide care
but only after assets and income is spent down to qualified
limits. And Medicare-supplement policies generally provide
no coverage for custodial care.
The cost of this care can be staggering. According to the
MetLife Mature Market Institute, the average private room
in a nursing home cost more than $66,000 a year in 2003.
At an average of $18 an hour, 24-hour home care can cost
much more. And, if inflation occurs at a five percent annual
rate, that cost could be as much as $175,000 annually 20
years from now.
Long Term Care insurance is designed to help pay the
staggering potential cost of long term care. Policies are
written to reimburse your care whether it is provided in a
nursing home, residential care facility, adult day care centers
or even at home. These types of policies can be designed
to meet specific requirements, from the amount of daily
or monthly benefit one wishes to insure, to the maximum
time or amount one wishes to insure, and usually include
provisions that allow benefits to increase annually to keep
pace with inflation.
continued on p. 27
26 July/August 2011
Members
According to a major insurer, fewer than 10 percent of
U.S. adults over age 45 are covered by long term care policies,
but that number is on the rise as many in the current 45-55
year age bracket are experiencing firsthand the financial and
emotional crisis that develops when their parents encounter
the need for long term care.
The LTC insurance offered through this program is underwritten by A++ rated carrier A.M. Best & Co. These plans
provide up to $500 in daily benefits, offer special premium
discounts to CSEA Members and spouses, and in certain
cases, provide special asset protection when qualifying for
Medi-Cal benefits.
What if you were out of the picture? Term Life Insurance is ideal for a temporary insurance need and can be
customized for your specific situation. Term Life Insurance is
flexible and it is renewable for life. In many cases plans can
be customized to a client’s specific needs. They can also be
converted to a single life policy and in many cases without
further medical exams.
For more information, please contact the marketing
representatives for these programs as follows:
Northern California
David W. White & Associates
800/548-2671 x2664
[email protected]
The Term Life insurance options include plans that protect
assets against a short-term business debt. Other options
include:
• a 10-year plan ideal for a young family because it remains
affordable through critical growth years,
• a 15-year plan that covers long-term debts and
obligations,
• A 20-year plan that provides for even longer-range
financial needs such as college costs, and
• A 30-year plan whose proceeds can cover debt obligations such as a 30-year mortgage.
Southern California
Jerry Kouzmanoff
800/653-8003
[email protected]
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Members
Welcome New Members, Associates, and Affiliates
Welcome to the following people who joined CSEA
between May 1, 2011 – June 30, 2011
Members
William H. Neusteter, EA (South Bay)
Lorraine Braun (Reno, NV)
Biaggio Arcuria, EA (North Bay)
Richard Lee Novac, EA (South Bay)
Gina Brown (Far Northern)
Noreen Barry, EA (Sacramento Valley)
Cheryl Rusting, EA (North Bay)
Elaine Casselle (Elko, NV)
Tim Baze, EA (South Bay)
Matthew Stevens, EA (South Bay)
Jacqueline DiSalvo (Mission)
Mary S. Caldwell, EA (Central California)
Lina Van Scherrenburg, EA (Mission)
Claudia Duran (Los Angeles)
Jennifer A. Collins-Swayne, EA
(Sacramento Valley)
David A. Ward, EA (Orange County)
Patricia D. Hall (Golden Gate)
Tricia F. Gerard, EA (Sacramento Valley)
Professional Affiliates
Nina Mauricio (East Bay)
Peter J. Globe, EA (Orange County)
Hugh Hoskins, CPA (Inland Empire)
Elizabeth Mestrich (East Bay)
Irma Lozano (San Gabriel Valley)
Eugeneah Kim, EA (Mission)
Eduardo Neri (Big Valley)
S. R. Lockwood, EA (Orange County)
Professional Associates
Barbara Pettingell (Palomar)
Elizabeth Marie Lystrup, EA
(Sacramento Valley)
Christina Andrade (Mission)
Maria Reyes (Sacramento Valley)
David Lewis Murphy, EA (South Bay)
Wanda Bourgeois-Phillips (Sacramento Valley)
If You were the Judge
— Correct Answer
answer – A
46 months in prison and
ordered to pay $827,582
in restitution.
28 July/August 2011
Donate to CSEA
Education Foundation Auction
One great way to support the CSEA Education
Foundation is by making a donation to the annual
Online Auction, which takes place between October 1
and November 30. Some examples of previous items
donated are a handmade quilt, hot air balloon ride, gift
baskets, seminars, books, vacation packages, a wine
tasting party, ski packages, wine, gift certificates, hotel
stays and event tickets. Be creative and create your own
package or gift basket.
For more information, go to www.cseaeducationfoundation.org and click on the Donations link, or call
the CSEA office at 800/777-2732 or 916/366-6646. Donations can also be mailed to the Education Foundation
at 3200 Ramos Circle, Sacramento, CA 95827-2513.
Members
Member Classified Ads
Member classified ads can be posted directly on the
CSEA website at www.csea.org/resources-classified.asp.
TAX PRACTICE FOR SALE
Retiring EA with approximately 700 clients desires experienced EA/CPA to buy growing year-round tax practice.
Renewable lease, great location in the City of Campbell,
Santa Clara County, CA. Seller will assist during transition.
Contact Jon at 408/377-9703.
EXPERIENCED EA SEEKING POSITION
EA with 20 years’ experience in private practice is looking for
a position in the Stockton/Sacramento area. Please contact
Mitchell Friedman at 209/227-8777.
TAX PRACTICE SOUGHT
Looking to buy practice in Southern California or partner
up with someone. I have 20 years of tax and IRS negotiation experience, and specialize in tax and small business.
Interested parties contact Rick Salter at 760/917-2618 or by
email at [email protected].
Members, Associates, and Affiliates of CSEA and Members of NAEA
may advertise in this section; rates are $1 per line (or partial line)
per issue, minimum $5. Ads for Help Wanted or Position Wanted are
run at no cost in issues cover-dated November/December through
March/April (5 line maximum). A line consists of 38 characters. The
deadline for classified ads is the first of the month two months prior to
the cover date (e.g., the deadline for the November/December issue is
September 1). Email ads to [email protected] with the subject line
CSEA CLASSIFIEDS or mail with check to CSEA, 3200 Ramos Circle,
Sacramento, CA 95827-2513. Advertisements in this section are
limited to employment, equipment, or practices for sale or purchase,
office rental or shares, or other non-commercial Member messages.
Advertisements for services, products, or educational events must
run as display advertising; contact CSEA for rates. Each submitted
advertisement is accepted at CSEA’s sole discretion.
PAID ADVERTISEMENT
September 2011 digiTAX Webinar
October 2011 digiTAX Webinar
Registered Domestic Partner Taxation
- A Primer
Ethical Issues in Tax Preparation
Wednesday, September 7 from 11:00 AM – 12:40 PM, PDT
Cost:
CPE Offered:
Target Audience:
Learning Level:
$75/Members; $115/Non-Members
IRS/NAEA/CSEA, CTEC 100-CE-6839:
2 Federal Hours
EAs, CPAs, CFPs and anyone wishing to
learn the “A-Z” of RDP personal tax returns.
Intermediate
Session Description:
In this comprehensive session, we will cover all aspects
of RDP and legal same sex married couple taxation, from its
beginnings with the FTB, to its current sorry state of affairs
with the IRS. Participants should leave the session with the
confidence and ability to help clients affected by the new filing
requirements.
Learning Objectives:
• The history, both CA and IRS, of RDP taxation, and its pertinence to filing the return.
• Defining community property - and the undefined issues
we still face as practitioners.
• The impact of DOMA on the positions you may need to
take.
• Preparing the RDP returns, using real life examples.
• Troubleshooting the many loose ends each return will
present.
• Amend back years, or not? How to advise the client.
• A complete community property spreadsheet and how to
teach the client to use it.
• New developments
• Q and A
Speaker:
Cynthia Leachmoore, EA, has been preparing
taxes since 1994. She holds a Bachelor of Science
degree in Business Administration, and teaches
sole proprietor and choices of entity classes for the
IRS. Cynthia lectures and writes about registered
domestic partner taxation, and is an active advocate
for Publication 555 reform. She shares a practice with her husband in
Santa Cruz County.
Wednesday, October 5 from 11:00 AM – 12:40 PM, PDT
Cost:
CPE Offered:
$75/Members; $115/Non-Members
IRS/NAEA/CSEA, CTEC 100-CE-6865:
2 Federal Hours
Target Audience:
Learning Level:
EAs, Unenrolled Preparers
Basic
Session Description:
Ethical Issues in Tax Preparation is designed for tax preparers
and practitioners alike, covering many common problems and
issues that can arise when working in the world of tax preparation and limited practice before the IRS. Students will gain a
greater understanding of the new preparer regulations and
long-standing industry requirements and responsibilities such
as: due diligence, conflicting interests, standards with respect to
tax returns and documents, written advice, safeguarding client
data/use & disclosure regulations, and the numerous preparer
penalties and sanctions for failure to follow the rules. Students
will also be given a number of “real world” ethical dilemmas to
analyze, which will help them stay in compliance as situations
arise in their tax practices.
Learning Objectives:
• Gain in-depth understanding of the new federal return
preparer provisions as well as the latest information from
CTEC for tax professionals
• Acquire or enhance their knowledge of Circular 230 duties
and restrictions, including due diligence, conflicting interests, and standards for tax returns and documents
• Analyze real-world examples that arise in the context of tax
preparation and IRS audit representation (limited practice)
Speaker:
Jennifer MacMillan has been an Enrolled Agent
since 1994 and owns a practice in Santa Barbara,
California, specializing in individual income tax
preparation and tax representation services.
Ms. MacMillan has been a panelist on “The Today
Show” (with Matt Lauer, Jean Chatzky and Ann Curry), “Tax Talk Today”
(IRS’ live monthly webcast for practitioners) and teaches on a variety of
subjects for CSEA, NAEA, and Spidell Publishing, Inc. Additionally, she
has been a contributing author for the EA Journal, California Enrolled
Agent , and CCH’s Tax Practice and Procedure.
A Past President of CSEA, Jennifer is active in various leadership roles
at CSEA and NAEA.
30 July/August 2011
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Day
Date
City
Venue
Day
Date
City
Venue
Monday
Nov. 14
Modesto
DoubleTree Modesto
Monday
Dec. 19
Oakland
Hilton Oakland Airport
Tuesday
Nov. 15
Concord
Hilton Concord
Monday
Dec. 19
Burbank
Pickwick Gardens
Tuesday
Nov. 15
Bakersfield
DoubleTree Bakersfield
Tuesday
Jan. 3
Costa Mesa
Hilton Costa Mesa
Wednesday
Nov. 16
San Rafael
Embassy Suites San Rafael
Wednesday
Jan. 4
Stockton
Hilton Stockton
Wednesday
Nov. 16
San Luis Obispo
Alex Madonna Expo Center
Thursday
Jan. 5
Berkeley
DoubleTree Berkeley Marina
Thursday
Nov. 17
Oxnard
Residence Inn River Ridge
Friday
Jan. 6
Valencia
Hyatt Regency Valencia
Friday
Nov. 18
Escondido
California Center for the Arts
Friday
Jan. 6
Milpitas
Embassy Suites Milpitas
Friday
Nov. 18
Burbank
Pickwick Gardens
Monday
Jan. 9
Del Mar
Hilton Del Mar
Monday
Nov. 21
City of Industry
Pacific Palms Conference Resort
Monday
Jan. 9
Sacramento
DoubleTree Sacramento New location
Monday
Nov. 28
Sacramento
DoubleTree Sacramento New location
Tuesday
Jan. 10
So. San Francisco
So. San Francisco Conference Center
Tuesday
Nov. 29
So. San Francisco
So. San Francisco Conference Center
Tuesday
Jan. 10
Pasadena
Hilton Pasadena
Thursday
Dec. 1
Fresno
Radisson Fresno
Wednesday
Jan. 11
Culver City
DoubleTree L.A. Westside - Formerly Radisson
Monday
Dec. 5
Monterey
Embassy Suites Monterey Bay
Thursday
Jan. 12
Santa Rosa
Flamingo Conference Resort and Spa
Monday
Dec. 5
Cathedral City
Doral Desert Princess Resort
Friday
Jan. 13
Westlake Village
Hyatt Westlake Plaza
Tuesday
Dec. 6
Rohnert Park
DoubleTree Sonoma
Friday
Jan. 13
Long Beach
Long Beach Marriott
Wednesday
Dec. 7
Ontario
DoubleTree Ontario New location
Monday
Jan. 16
San Ramon
San Ramon Marriott
Thurdsay
Dec. 8
San Diego
Scottish Rite Event Center
Monday
Jan. 16
Sacramento
Radisson Sacramento New location
Monday
Dec. 12
Torrance
Torrance Marriott
Tuesday
Jan. 17
Anaheim
Hilton Anaheim
Monday
Dec. 12
Santa Barbara
Fess Parker’s DoubleTree Resort
Wednesday
Jan. 18
Woodland Hills
Warner Center Marriott
Tuesday
Dec. 13
Culver City
DoubleTree L.A. Westside - Formerly Radisson
Thursday
Jan. 19
Burbank
Pickwick Gardens
Wednesday
Dec. 14
Woodland Hills
Warner Center Marriott
Friday
Jan. 20
San Jose
DoubleTree San Jose
Thursday
Dec. 15
Anaheim
Anaheim Mariott
Monday
Jan. 23
San Diego
Scottish Rite Event Center
Friday
Dec. 16
San Jose
DoubleTree San Jose
Tuesday
Jan. 24
Riverside
Riverside Convention Center
Seminar includes free parking, continental breakfast and lunch
Pricing before November 1: $209
Pricing after November 1: $224
Spidell Publishing, Inc. is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the
National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding
registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web Site: www.
nasba.org. This seminar is designed to meet the requirements for 8 hours of continuing education for the California Board of Accountancy. Basic Level. Field of
Study: Taxes. Delivery method: Group Live. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at
(714) 776-7850. There are no prerequisites or advanced preparation required.
This seminar is designed to meet the requirements for 4 hours of California and 4 hours of federal continuing education for
tax preparers; 8 hours for CPAs, PAs, EAs, and CFPs; and 6.75 hours for attorneys.
Experienced ... Trusted ... Connected!
32 July/August 2011
Tel: (714) 776-7850 | www.caltax.com