California

Transcription

California

California
csea.org
v o l u m e X X X III , n u m b e r 9 .
j u n e / j u ly 2 0 1 0
CSEA
going
green
Use Less
Paper!
pages 12-14
And Meet the Mascot of
the Annual Meeting!
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p ub l i c a t i o n
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c a l i f o r n i a
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a g e n t s
PAID ADVERT.
California
T a b l e
o f
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c o n t e n t s
june • july 2010
VOLUME XXXIII ~ NUMBER 9
P
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The society
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D
uring the past twelve months, I have been
amazed both at how a year can go by so
quickly and how much has occurred that
will have lasting effects on all. No matter the size or
scope of your practice, the years ahead will be filled
with challenges while at the same time they can be
some of the most rewarding. It simply comes down to
the one thing you control, and that is you.
Historians will describe this past tax filing
season as one of the most stressfully challenging
seasons in history. It has been charged politically,
economically, and emotionally. Thus, the role you filled as a tax professional became even more critical and left many of you exhausted physically, mentally, and
emotionally by the time April 15 was here.
Why do I bring up the pains of this past season just a few short weeks
after it ended? Now is the time while everything is still fresh in your mind to solve
the challenges that you faced. The three keys to your success are practice management, vision, and opportunity.
How can you work smarter and not harder? What is the best way to manage the cash flow of your practice while embracing technology to increase that cash
flow in the years ahead? While both of these are a great start to practice management,
the most important component of all is managing your clients. It is not just simply
meeting their needs in relation to taxation, but rather what makes you stand apart
from your colleagues? You can sum it up in one word: service. Now is the time to
think about the personal touches you would like to add to your client experience
and start adding them as preparation for the next tax filing season.
Vision is your next key to success. Without a vision, you will always settle
for mediocrity and never realize the full potential of your worth. While you must
develop you own vision, you have to be able to share that vision with the people who
will help make it happen. If you can present your vision to your staff, partners, or
other key people in a way that they can fully understand it, you will create synergy
toward achieving that vision in an exponential form. No dream is too big!
3
President’s Message
4
You Be the Judge
NEWS
5
Health Care Reform – An Overview
7
Special Payroll Tax Exemption Form Now
Available
legislative
8
Forming an Advocacy Habit
features
10
Governor Signs Gas Tax Swap,
Key Tax Incentives
12
Achieving Ultimate Efficiency with a Paperless
Tax Workflow-Six Best Practices that Get You
There
14
Going Green: Good for the Environment,
Good for Everyone
education
15
Chapter Meetings
16
digiTAX Education
annual Meeting
17-19
Registration Form
Members
20-21
New Members
22
Committee Consideration Form
23
Classifieds
24
CSEA, SAS Communications 360 Working
Together for Edification of Members
25
Education Foundation: Helping Tax Pros &
Students Achieve their DrEAms!
26
Quality ENROLLED AGENT active,
professional wear!
28
CSEA Calendar
Continued on page 4
California Enrolled Agent (ISSN 1086-5012) is published monthly, except bi-monthly February/March, April/May, and
June/July, 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.
Your comments and suggestions are invited. We reserve the right to edit letters for length and clarity. Contents ©2009
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.
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.
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.
Editor/PublisherCatherine
Communications CoordinatorClifford
Director of Marketing &
Member Development Magazine Layout
June • July 2010
A. Apker, CAE
R. Weimer
Cary M. Steward
Wolfe Design Marketing
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California Enrolled Agent
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Continued from page 3
In all circumstances, we must look for the opportunities
that are before us. Each of us is facing great opportunities during
the next three years due to the regulation of tax preparers. The opportunities will present themselves in several ways. First, with the
increased attention that this issue will create over the next three
years, more and more taxpayers will discover what an EA is and
the unsurpassed tax knowledge that an EA possesses. Therefore,
over time more and more taxpayers will seek the services of an EA.
Second, you can look toward expansion as some non-Circular 230
preparers choose to exit the profession and retire rather than take
an exam. Opportunities are all around. Just look for the ones that
align with your vision and realize your dreams.
Finally, how does CSEA fit into the big picture of your
success? CSEA is here to support each of you in achieving your
success as a tax professional. With the most educational opportunities and legislative involvement, CSEA is the only professional
organization that is working on behalf of all tax professionals while
specifically targeting the needs and rights of Enrolled Agents. You
are the EA in CSEA.
As President Ronald Reagan once said, “Each generation
goes further than the generation preceding it because it stands on the
shoulders of that generation. You will have opportunities beyond
anything we’ve ever known.” Dare to dream big and reach your
full potential.
Thank you for allowing me to serve you this past year.
◀
Super Seminar 2010 – Tips to Maximize
the Fun & Learning Experience!
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Pre-registration is open from 2 to 6 p.m. the
afternoon before Day One; take advantage of
the time to pick up your materials and save
time and skip the long lines on the following
morning. Refreshments are served at preregistration, too!
Each day of the Seminar, you’ll find a fun- and
information-packed Daily Bulletin with news
and guidance to help you plan your day. Pick
up a Bulletin each morning to ensure you don’t
miss any of the day’s events.
Don’t forget, you MUST pick up your CPE
Record of Attendance each morning (in the
registration area) and sign and return it at the
end of the day.
There are a plethora of raffles and prize drawings held throughout the three-day event; read
your confirmation letter and packet information
carefully so you don’t miss out on any of the
fun!
The Exhibit Hall is the center of fun, activity,
networking opportunities, and vendors with
products and services chosen especially for
you and your business. The Welcoming Reception – included in the cost of your Supers
registration – is held here at 5:00 p.m. on Day
One.
David A. Shaw, EA
CSEA President
If you were the judge
The Case
Larry Vonzell Black told members of the public,
friends and acquaintances that he was a certified public
the clients, but kept the lion’s share. The total claim was
over $46,000.
accountant trained to prepare tax returns. He advertised
Although he was not a real certified public ac-
his tax preparation services at a booth set up in a check-
countant, or even a real tax preparer, his sentence was de-
cashing store in metropolitan Atlanta. Under the guise of
finitively real! Which of the below do you think was the
preparing legitimate tax returns, he obtained personal in-
correct sentence for impersonating a tax professional?
formation such as Social Security numbers, W-2 forms and
other tax related information – supposedly to prepare the
A. Life behind bars…. How rude can you get!
returns. He then submitted fake tax returns, forged the
B. 15 months in prison
taxpayer’s signature, and directed the refunds to himself.
C. 3 years supervised release
He then gave a small portion of the fraudulent refunds to
D. 24 months in prison
Turn to page 21 for the answer!
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June • July 2010
NE W
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Health Care Reform – An Overview
B y C atherine A . A pker , C A E
F
or the past ten years, every CSEA President was told
during Chapter visits that Members needed affordable
health care coverage. Some were interested in coverage
for pre-existing conditions; some had concerns relative to RX
coverage, just to name two issues. As with any complicated
topic, one must be careful what one asks for, especially if it
involves legislation at either the state or federal level.
After more than a year of often-raucous debate over
reforming our nation’s health care system, on March 23, 2010,
President Obama signed into law the Patient Protection and
Affordable Care Act (PPACA). A package of amendments to
this legislation, the Health Care and Education Affordability
Reconciliation Act of 2010, was enacted on March 30, 2010.
With a price tag of $938 billion, health care reform legislation
is expected to reduce the number of uninsured individuals by
32 million, leaving about 23 million non-elderly residents
uninsured.
We also know that as sweeping as this legislation is,
there will continue to be changes to the law from now until its
supposed full implementation in 2018.
Existing changes will impact anyone that is an employer, or an employee, and whether one currently has health
care or not. You and your clients will feel the full force of this
legislation in some way, so it is important that you learn as
much as possible now, and as implementing regulations are
enacted. The health care law is already being challenged in
court. However, until a court stays its enforcement, PPACA
is the law of the land.
Insurance Market Changes
The insurance market reforms, maybe the most wellknown reforms in the legislation, are spread out over four
years. The following is a timeline of implementation for the
major reforms:
• 2010 – Insurance companies will be required to cover
children with pre-existing conditions. Congress will
create and fund a high-risk insurance pool to offer insurance to those adults who do not have coverage due to a
pre-existing condition. This insurance pool will exist as a
bridge for the uninsured without coverage due to preexisting conditions until 2014, when insurers will no longer
be able to refuse coverage due to preexisting conditions.
Dependents will be allowed to remain on their parent or
guardian’s insurance plan until age 26.
• 2014 – Insurance companies will now be prohibited from
denying coverage due to pre-existing conditions. Also,
insurers will be prohibited from charging higher rates to
different populations except on the basis of age, geography, and family size.
Insurance Exchanges
By 2014, each state must create its own health insurance Exchange, and the federal government would only get
involved if the state failed to create an Exchange. The purpose
of the Exchange is to offer the self-employed and small businesses the same kind of health care system federal employees
receive – one where a multitude of health care providers and
plans are offered. The definition of who would be eligible to
participate would also be set by the individual states. One option for the states would be the creation of a Small business
Health Option Program (SHOP) plans, which would be open
to small businesses under 100 employees and the individually
insured. Associations and other membership organizations
could serve as “navigators” in these programs to guide eligible
members to the Exchange.
All state Exchanges, however, would have a series
of common requirements. All plans in an Exchange would use
the same enrollment form, and every insurance company must
list their plans’ benefits in the same manner to allow for easy
comparison by the consumer. States may apply for a waiver to
form “compacts” with other states to permit cross-state sale of
health insurance, essentially creating regional Exchanges.
The federal government would also provide a series
of financial supports to low-income Americans who receive
insurance through the Exchange. A refundable tax credit would
be made available to participants between 100 and 400% of
the federal poverty level on a sliding scale.
The bill also created the “Consumer Operated and
Oriented Plan” program, or Co-ops. Co-ops would be state
and regional nonprofit organizations whose sole purpose would
be to create a health insurance plan for members of the Coop. The nonprofit could not have been an insurance provider
before a specific date and all profits must be used to lower
insurance premiums.
New Insurance Mandates
By 2014, all citizens are required to have health insurance and to report it on their federal tax filings. The penalty for
failing to carry insurance gradually increases beginning in 2014
to $695 for individuals and $2,085 for families by 2016.
Continued on page 6
June • July 2010
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Businesses with more than 50 full-time employees
(FTEs) are also required to provide “credible and affordable”
health insurance to their employees. If an employer with more
than 50 employees does not offer credible coverage (defined as
paying at least 60% of employees’ premiums) and has at least
one employee in the Exchange, then the employer must pay a
fine for every employee, regardless of whether that employee
is in the Exchange. The penalty per employee for a company
that does not offer insurance would be $2,000 per employee.
However, the first 30 FTEs would not count in calculating the
penalty, and businesses would be permitted to count part-time
workers’ time as “full-time equivalents”.
If that same employer offers credible coverage, but
has at least one employee who is receiving insurance from
the Exchange (which they can enter if their employer is not
covering at least 60% of their premiums or their costs exceed
9.8% of their income) then the employer must pay the lesser of
$3,000 for each employee in the Exchange or $750 for every
employee, regardless of how they receive their insurance.
For example, Employer Z has 55 employees, does
not offer credible coverage to any of its employees and one
of their low-income employees receives insurance from an
Exchange. Employer Z must now pay a fine of $2,000 for
every employee. However, it would only pay the fine for 25
of its employees (first 30 of its 55 employees are exempt),
so its total fine would be $50,000 annually. The next year,
Employer Z offers “credible insurance coverage” to every
employee, but one employee spends 10% of their income on
their insurance costs. This person can enter the Exchange to
receive insurance, and Employer Z must now pay a $3,000
fine for that employee (which is less than paying a $750 fine
for each employee).
Insurance Standardization Measures
Insurance providers are required to create and use
standardized forms for common paperwork like claim reimbursement and plan enrollment. Congress will also provide
grants to states to create a healthcare ombudsman, whose role
is to assist residents with their insurance paperwork.
Small Employer Provisions
All employers with fewer than 50 employees would
be exempt from penalties for not providing insurance. To help
small employers provide coverage for their employees, employers who offer coverage and have 25 or fewer employees
that have an average salary of $50,000 would be eligible for a
tax credit for three years. Small nonprofits that qualified would
take the credit against their payroll tax.
• For 2010 through 2013, eligible employers will receive a
small business credit for up to 35 percent of their contribution toward the employee’s health insurance premium.
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June • July 2010
•
Tax-exempt small businesses are eligible for tax credits
of up to 25 percent of their contribution.
In 2014 and later, eligible employers who purchase coverage through the Exchange can receive a tax credit for two
years of up to 50 percent of their contribution. Tax-exempt
small businesses are eligible for tax credits of up to 35
percent of their contribution.
Changes to Pre-Tax Accounts
Beginning in 2011, the maximum contribution to a
flexible spending account is reduced to $2,500 annually (down
from $5,000).
Revenue Raising Provisions
Both health care bills contained a number of “payfors” to offset the cost of the overall changes to the health
care system. The Medicare Hospital Insurance tax will be
increased for individuals making over $200,000 and couples
over $250,000 by 0.9%. A new excise tax of 40% on insurance
companies or plan administrators with an annual premium of
over $10,200 for single coverage and $27,500 for family coverage will be collected beginning in 2018. The excise plans are
indexed for inflation beginning in 2020 and exclude dental and
vision benefits. In addition, there is a new tax equal to 3.8% of
an individual or family’s total unearned income from interest,
dividends, annuities, royalties, or rents. The combined tax is
anticipated to raise $210.2 billion over a ten-year period.
Specific industries are also targeted to raise revenue
for health care reform. An annual fee of $3.85 billion would
be imposed on the pharmaceutical manufacturing sector beginning in 2011 and be allocated by market share, exempting small
companies. Medical device manufacturers are also required to
pay an excise tax on medical device sales equal to 2.9% of the
price of a device. Finally, health insurance providers would pay
an annual fee beginning in 2014 that would gradually increase
to $12.2 billion for 2017 and beyond.
Specific Profession Benefits
In order to boost the number of medical professionals in underserved areas, the bills allow for both repayment
programs and tax incentives for medical practitioners and
specialists in these areas. Loan programs would also be created to decrease the nursing shortage, as well as steer more
pediatric doctors to underserved areas. The government would
also create new support for workforce training programs
in areas like public health dentistry, geriatrics, and mental/
behavioral health.
The 2009 tax year was a very difficult one for Enrolled Agents who prepare taxes. Based on these new laws,
2010 should be a boon for anyone preparing taxes since it is
doubtful that any individual will be equipped to even begin to
understand the intricacies of the health care legislation. ◀
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Special Payroll Tax Exemption Form
Now Available
From the Internal Revenue Service:
T
he IRS has released a new form that will help employers claim the special payroll tax exemption that applies
to many newly-hired workers during 2010, created
by the Hiring Incentives to Restore Employment (HIRE) Act
signed by President Obama on March 18.
New Form W-11, Hiring Incentives to Restore Employment (HIRE) Act Employee Affidavit, is now posted on IRS.gov,
along with answers to frequently-asked questions about the
payroll tax exemption and the related new hire retention credit.
The new law requires that employers get a statement from each
eligible new hire, certifying under penalties of perjury, that he
or she was unemployed during the 60 days before beginning
work or, alternatively, worked fewer than a total of 40 hours
for anyone during the 60-day period. Employers can use Form
W-11 to meet this requirement.
Most eligible employers then use Form 941, Employer’s Quarterly Federal Tax Return, to claim the payroll
tax exemption for eligible new hires. This form, revised for
use beginning with the second calendar quarter of 2010, is currently posted as a draft form on IRS.gov and will be released
in the next few weeks in final form, along with the form’s
instructions.
Though employers need this certification to claim
both the payroll tax exemption and the new hire retention
credit, they do not file these statements with the IRS. Instead,
they must retain them along with other payroll and income
tax records.
The HIRE Act created two new tax benefits designed
to encourage employers to hire and retain new workers. As a
result, employers who hire unemployed workers this year (after
Feb. 3, 2010, and before Jan. 1, 2011) may qualify for a 6.2
percent payroll tax incentive, in effect exempting them from the
employer’s share of Social Security tax on wages paid to these
workers after March 18. This reduction will have no effect on
the employee’s future Social Security benefits, and employers
would still need to withhold the employee’s 6.2 percent share
of Social Security taxes, as well as income taxes. In addition,
for each unemployed worker retained for at least a year, businesses may claim a new hire retention credit of up to $1,000
per worker when they file their 2011 income tax returns.
These two tax benefits are especially helpful to employers who are adding positions to their payrolls. New hires
filling existing positions also qualify but only if the workers
they are replacing left voluntarily or for cause. Family members and other relatives do not qualify for either of these tax
incentives.
Businesses, agricultural employers, tax-exempt
organizations, tribal governments and public colleges and
universities all qualify to claim the payroll tax exemption for
eligible newly-hired employees. Household employers and
federal, state and local government employers, other than
public colleges and universities, are not eligible. See IRS.gov
for more details.
◀
PAID ADVERT.
June • July 2010
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Forming an Advocacy Habit
B y S tephanie D . V ance
I
have a confession to make. When I woke up this morning I thought to myself, “yeah, I should go vote in the
State Primary today, but I don’t really want to. It’s not
an important election and I’m really busy.” In my defense, there
are only a few contested races for positions that I, frankly, know
little about. It just doesn’t feel like a good use of time. Anyone
else feel that way occasionally?
See, even the Advocacy Guru has those days when she’s
not all about civic participation and democracy. That said, though,
I will go vote, mainly because I like the little “I Voted” stickers.
OK, that’s not the only reason. In fact, I do make myself participate in these “they don’t really matter” elections because I think
they are essential to forming a positive advocacy habit. What’s
an advocacy habit? I’m glad you asked.
If you think about it, many of the things that are good
for our health, our family and our community aren’t necessarily
things that many of us just love to do every day. Think exercise. Or
flossing. Or putting money into a 401K instead of a new sports car
(maybe that’s just me). Yet we do these things because we know
they’re beneficial (umm, except maybe the exercising…) and
the tool we use to get ourselves to do these things is the process
of forming habits.
When you form an advocacy habit you don’t have to
think about whether you’ll vote or send a letter to an elected official or attend a townhall meeting. You just do it. Over time, the
benefits of “just doing it” compound. You may be asked to make
a statement at a local hearing. Your state and federal legislators
reach out to ask your opinion. You may even be asked to run for
office. In short, your decision to “just do some advocacy” today
will reap amazing benefits for the future by giving you the power
to influence the issues you care most passionately about.
So how do you form an advocacy habit? Just follow
these three simple steps:
Step One – Commitment: Say it loud and say it proud:
“I will form an advocacy habit.” Really, I mean it. Email your
spouse, post a blog entry, call your friends or reach out to your
local, state or national association and tell them that you are
forming an advocacy habit. Add a comment on your Facebook
page, drop CSEA an email or post a notice on CSEA’s Twitter or
Facebook site. Studies show that a public commitment is essential
to forming any good (or eliminating any bad) habit.
Step Two – Take Daily Action: Yes, that’s right. I said
daily. To successfully form a new habit you’ll need to keep it
“top of mind” every day for several weeks. But I don’t mean you
should contact your elected officials every day or vote more than
the appropriate number of times during an election (just once, for
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June • July 2010
anyone doing the math on that). Just find 5, 10 or 15 minutes every
day that you can use to feed that habit. The following wealth of
ideas should keep you going for at least the first month; if you
want more, let me know!
• Read sections of How Our Laws Are Made by Charles W.
Johnson to familiarize yourself with the legislative process
(one section should take 10 minutes).
• Look up your state legislature on the Internet and learn about
the state-level process.
• Fill out a legislator profile form to learn more about your
elected officials (local, state or federal).
• Review the websites of the state and national organizations
that represent your interests. Learn more about their policy
efforts on your behalf.
• Respond to an action alert or two from CSEA and NAEA.
• Start or add to a database that tracks details about your communications with your elected officials.
• Call your elected officials and find out the name of the staff
people that handle your issues.
• Call your elected officials and find out when their next indistrict meetings are.
• Review the State Assembly and Senate schedules and the
House and Senate schedules for Congress.
• Search the legislative record for statements about your issues.
• Look up bills your member of the State Legislature or Congress has introduced.
• Read the U.S. Constitution (section by section, 10 minutes
each).
• Read the Federalist Papers (just one should take 10 minutes).
• “Friend” your elected officials on Facebook, MySpace and
LinkedIn.
• Send a letter to the editor of your local newspaper.
Step Three – Persistence: This is the one I have trouble
with, especially when it comes to the aforementioned exercising. I am really good at my habit-forming efforts for about a
week and then, well, I slack off. I’m not the only one with this
problem, am I?
So, to help my readers with their advocacy habits,
I’m offering a FREE option for getting a daily “nudge” about
advocacy:
• Follow me on Twitter (User ID: AdvocacyGuru). I’ll be
sending out daily “tweets.”
Continued on page 11
PAID ADVERT.
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Governor Signs Gas Tax Swap,
Key Tax Incentives
B y C hris M icheli , E sq .
T
he Legislature and Governor agreed to several tax law
changes in late March before taking their spring recess.
Although the Governor proposed a “gas tax swap” in his
January Budget proposal, the Legislature made several modifications to which Governor Schwarzenegger objected. As a result
of his stated veto threat, the Legislature enacted two additional
tax incentives that were proposed by the Governor in January.
The first bill is the “gas tax swap” (ABX8 6, Assembly
Budget Committee, Ch. 11). The Governor insisted that several
“fixes” be made to the swap package. The basic problem was the
gas tax swap (eliminating the sales tax on gas and diesel fuels,
and then increasing the excise tax by the same amount) would
have increased taxes on off-road diesel fuel and certain aircraft
fuel. As such, an additional bill (SB 70, Budget and Fiscal Review Committee, Ch. 9) amends the original gas tax swap bill to
provide that the 1.75% sales tax on diesel fuel does not apply to
specified off-highway users, and that the gas excise tax increase
of 17.3 cents per gallon does not apply to aircraft fuel.
This version of the gas tax swap is different from the
Governor’s January proposal in two ways: First, it precludes
any Prop. 98 – Education’s funding guarantee formula – savings
from being realized. The Governor’s proposal noted a savings
of $836 million in K-14 funding by reducing the sales tax to the
general fund because education funding is based, in part, upon
general fund revenues. The legislation, on the other hand, has
a statement that the gas tax swap is not taken into account for
purposes of determining the Prop. 98 funding guarantee.
Second, the Governor’s proposal would have reduced
the excise tax increase by a smaller amount so that consumers
at the gas pump would have saved five cents per gallon. The
Governor wanted to raise the excise tax to an amount smaller
than the elimination of the sales tax so that taxpayers would see
a reduction at the pump each time they purchase gas. Instead,
this new version makes a dollar-for-dollar increase in the excise
tax to match the reduction in the sales tax.
Under SB 70 (which amends Sections 6051.8, 6201.8,
6480.1, 7360, 7361.1, 7653.1, and 60050 of, and adds Section
6357.3 to, the Revenue and Taxation Code), the Sales and Use
Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail
in this state, or on the storage, use, or other consumption in this
state of tangible personal property purchased from a retailer
for storage, use, or other consumption in this state. Assembly
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June • July 2010
Bill 6 of the 2009-10 Eighth Extraordinary Session imposes
an additional 1.75% tax on the sale of, and the storage, use, or
other consumption in this state of, diesel fuel on or after July 1,
2011. SB 70 exempts the sale of, and the storage, use, or other
consumption of, specified diesel fuel from that tax that would be
imposed by AB 6 of the 2009-10 8th Extraordinary Session.
In addition, Assembly Bill 6 of the 2009-10 Eighth
Extraordinary Session both increases and decreases the rates of
specified taxes and requires adjustments to the rates on an annual basis to achieve revenue neutrality. Assembly Bill 6 would
increase the rate of tax under the Motor Vehicle Fuel Tax Law
on the removal, entry, sale, delivering or specified use of motor
vehicle fuel, including aviation gasoline. SB 70 clarifies that the
rate changes to achieve revenue neutrality would be effective
for the next fiscal year. SB 70 excludes aviation gasoline from
the increase in the rate of motor vehicle fuel taxes.
Finally, the Sales and Use Tax Law requires a collection of prepayment of retail sales tax at the time that motor
vehicle fuel tax or diesel fuel tax is imposed, and on each
subsequent sale other than the retail sale. This law requires the
State Board of Equalization to establish the prepayment rate
based on 80% of the combined state and local sales tax rate, as
prescribed. This law authorizes the board to readjust the rate
if the price of fuel decreases or increases and the established
rate results in prepayments which consistently exceed or are
significantly lower than the retailers’ sales tax liability. SB 70
also authorizes the State Board of Equalization to readjust the
rate if an exemption from sales tax for sales of fuel, as specified, is enacted and the established rate results in or could result
in prepayments which consistently exceed or are significantly
lower than the retailers’ sales tax liability.
In addition, the Governor demanded and the Legislature passed two tax incentive bills: Re-establishment of the
new homebuyer tax credit (AB 183, Caballero, Chp. 12) and as
sales tax exemption for machinery and equipment purchased for
alternative energy-related activities or development of advanced
transportation technologies (SB 71, Padilla, Chp. 10).
Under AB 183 (which adds and repeals Section
17059.1 of the Revenue and Taxation Code), existing law authorizes various credits against the taxes imposed by that law,
including a credit against those taxes in an amount equal to
the lesser of 5% of the purchase price of a qualified principal
residence, as defined, or $10,000, for purchases made between
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March 1, 2009, and before March 1, 2010, subject to specified
restrictions. AB 183 authorizes a credit against those taxes in
an amount equal to the lesser of 5% of the purchase price of a
qualified principal residence, as defined, or $10,000, for purchases made between May 1, 2010, and on or before December
31, 2010, or on or after December 31, 2010, and before August
1, 2011, subject to specified restrictions, including the submission of a certification to the Franchise Tax Board by either the
taxpayer or seller, made under the penalty of perjury, that the
residence has either never been occupied or that the taxpayer is
a first-time home buyer.
AB 183 limits the total amount of credits to
$200,000,000 and would require that the aggregate limitation
of $100,000,000 in credits for the purchase of qualified principal residences that have never been occupied be reduced by
70% of the credit amount allocated under each certification by
the Franchise Tax Board, and would require that the aggregate
limitation of $100,000,000 in credits for the purchase of a qualified principal residence by first-time home buyers be reduced
by 57% of the credit amount allocated under each certification
by the Franchise Tax Board.
For SB 71 (which amends Section 26003 of, and adds
and repeals Section 26011.8 of, the Public Resources Code),
the California Alternative Energy and Advanced Transportation
Financing Authority Act established the California Alternative
Energy and Advanced Transportation Financing Authority. The
Authority is authorized to do all things necessary and convenient
to carry out the purposes of the act. The authority is also required
to establish a renewable energy program to provide financial
assistance, as defined, to certain entities for projects to generate
new and renewable energy sources, develop clean and efficient
distributed generation, and demonstrate the economic feasibility
of new technologies. Existing law provides that the transfer of
title of tangible personal property constituting a project under
the act to the authority by a participating party, or the lease or
transfer of tangible personal property constituting a project
under the act by the authority to a participating party pursuant
to the act is not a “sale” or “purchase” for the purposes of the
Sales and Use Tax Law.
SB 71, for purposes of the act until January 1, 2021,
expands the definition of “alternative sources” and “projects,”
as specified. The bill would, until January 1, 2021, authorize
the authority to evaluate project applications, and to approve
projects, as defined, for financial assistance under the existing
exclusion from a “sale” or “purchase” subject to sales or use tax,
as provided. It also requires the Legislative Analyst’s Office to
submit a report to the Joint Legislative Budget Committee.
In signing this bill package, the Governor said, “I
commend the Legislature for acting today on the $200 million
homeowners’ tax credit. This successful program will lower
taxes on the sale of both new and existing homes, stimulat-
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ing the housing industry and creating jobs for thousands of
Californians. Similarly, the tax exemption on the purchase of
clean-technology manufacturing equipment will spur investment
in solar manufacturing, renewable energy, fuel cells and zeroemission vehicles in California, creating jobs and maintaining
California’s leadership in the field of clean technology.” ◀
Chris Micheli is an attorney and registered lobbyist with the Sacramento governmental relations firm of Aprea & Micheli, Inc. He can be
reached at [email protected] or 916/448-3075
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That should give you plenty of time to get on the
advocacy bandwagon. Each tip is short (one or two sentences)
and designed to be completed in no more than 15 minutes.
Through commitment, daily action and persistence, in
no time you’ll be an advocacy superstar. In fact, you might get
to the point where you’re actually looking for some advocacy
opportunities whenever you’re away from the democratic
process.
◀
Stephanie D. Vance, the “Advocacy Guru”
of Advocacy Associates, LLC is author of
Government by the People: How to Communicate with Congress, the fabjob.com guide,
Get a Job on Capitol Hill, Citizens in Action
and the recently released Advocacy Manual:
A Practitioner’s Guide. She has over 20 years
of experience in Congressional affairs, having
worked in a prominent DC law firm, lobbied
for National Public Radio and worked in various Congressional offices, holding positions as Legislative Director and Staff Director.
June • July 2010
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Achieving Ultimate Efficiency with a Paperless Tax Workflow-Six
Best Practices that Get You There
B y S teven L add , co - founder , C opanion
S
of the page simultaneously at 30-40 pages per minute.
What separates a document scanner from other types
of scanners and multifunction devices are the advanced
features that make it easy to scan tax documents. A document scanner can easily scan different sized documents
from business card to legal size. A document scanner also
includes advanced paper handling mechanisms to avoid
mis-feeds and paper jams so firms can scan with confidence,
ensuring every page in a pile of documents is scanned.
Firms should also consider the “daily duty cycle” for a
scanner. The duty cycle indicates how many pages per day
the scanner is designed to scan. A low cost scanner may only
be designed to scan 200-300 pages per day, which may not
deliver the reliability needed to get through tax season. Consider how many pages need to be scanned during tax season.
Good document scanners are more affordable than ever
before, and don’t forget to consider the software that comes
bundled with the scanner. Many high-end scanners include a
copy of Adobe® Acrobat® Standard, which is used for scanning
as well as annotating and tick marking source documents. The
Fujitsu® 6130 is recommended as one of the best scanners
for tax professionals. This scanner delivers fast double-sided
scanning with advanced features that make it easy to scan tax
documents at an affordable price.
treamlining workflow is a constantly neglected to-do
item for many tax and accounting firms, especially as
client demands increase and new regulations shower us
like foam from a shaken-up can of soda. With all that is involved,
the complexity of the average firm’s tax workflow can seem overwhelming. Throw in the ongoing shortage of professional staff and
the pressures of tax season deadlines and it’s easy to understand why
firms continue to prepare returns using the “old ways” that have
worked for them in the past. However, in the tax and accounting
industry, time is money, which is why Enrolled Agents are always
searching for ways to improve efficiency in their firms. These Six
Best Practices are the key steps that will ease the transition to a
paperless tax workflow.
For firms that have moved to a paperless tax workflow,
the efficiency gains have been phenomenal—some reporting time
savings of up to 45 minutes per return. With the time saved, EAs are
focusing on higher value activities and delivering better customer
service to differentiate and grow their practices.
Achieving results such as these is possible, and it’s easier
than you might think. Firms that are running at peak efficiency are
those that have implemented the following best practices:
1. Scan client documents before preparation. Scanning is the
first step towards achieving the benefits of an automated tax
workflow. By scanning client documents on the front-end of
the preparation process, firms position themselves for the efficiency gains that come from using electronic source documents.
Scanning up-front creates a digital library of documents that
can be immediately accessed throughout tax season. With
source documents stored electronically, administrative staff
can fulfill client requests in seconds during busy
season without interrupting billable work. When
additional client documents arrive late, staff
can easily scan and add them to the first set of
documents. And finally, scanning eliminates
the need for photocopying, reducing paper
and filing cabinets and eliminating boxes of
documents scattered on the floor.
3. Automatically Organize Scanned Tax Documents. There are
solutions that will automatically organize and index scanned
tax documents, eliminating the time-consuming manual task of
sorting and identifying client documents. “Scan and organize”
solutions automatically identify scanned tax documents and
deliver them in an organized, bookmarked PDF file that
makes it easy to find and review any tax document.
These solutions will correct the orientation on documents that are scanned upside down or sideways.
Blank pages and miscellaneous documents can be
automatically identified in order to scan a pile of
client documents without having to sort through it.
Using these solutions, client documents are consistently organized
and bookmarked in a logical order that matches the
tax preparation process no matter who does the scanning. Simply click a bookmark to find any tax document.
It’s important to note that there are additional benefits
beyond the tax preparation process. Firms can WOW clients
by taking their shoebox of source documents and returning
CSEA
going
green
2. Invest in a fast scanner. Scanning is an
integral component of a highly efficient tax
process; therefore, tax professionals should invest
in a professional quality scanner to drive that process.
A high-speed scanner is recommended, one that is designed for scanning documents and can scan both sides
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June • July 2010
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an organized electronic copy. Plus, the next time a client calls
looking for last year’s W-2, any staff member can easily use
the bookmarked PDF file to locate the document and fulfill
the client request, so that tax professionals can focus on higher
value activities.
4. Implement Dual Monitors. The days of the one-monitor
desktop are coming to an end, and for tax professionals
that have experienced a dual monitor setup, there is no
going back. The value of being able to quickly view multiple
programs and documents simultaneously cannot be overstated.
With dual monitors, preparers can easily view a client’s current
tax return side-by-side with the previous year’s return, source
documents, and a point sheet for easy preparation and review.
A wide range of affordable solutions is available, so firms can
choose the package that is right for their firm. These solutions
include dual monitor graphics cards for computers, laptop
docking stations, and external graphics expansion modules
like the Matrox® DualHead2Go
5. Train Your Team on the PDF Tools and Process. Training can help staff master the learning curve quickly, and
mitigate concerns surrounding the change in traditional
processes. Tools like Acrobat Standard offer all the capabilities needed to easily tick mark, annotate, and review
scanned tax documents. There are a number of third-party
solutions that offer similar capabilities and they all offer free
trials so firms can evaluate which one best meets their needs.
Where is training for PDF tools offered? Many consultants offer help to firms going paperless, and there are free
resources available on the Internet to guide firms through the
transition. Finally, many of the tax and accounting trade publications and paperless tax solution providers, like Copanion,
offer free whitepapers and webcasts from their websites that
help firms learn how to use these tools effectively.
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These best practices provide firms with an excellent guide
for implementing automated, paperless tax processes. By moving
away from manual tasks and eliminating paper, firms can save time,
money, and resources—all of which translate to a healthy bottom
line. Overall, streamlining the tax process and significantly reducing the use of paper, translates into unprecedented efficiency gains.
Follow these six best practices to get your firm there.
◀
Steve Ladd is co-found of Copanion, a leading innovator in tax document automation. Copanion’s GruntWorx products help tax professionals save up to one hour per return by automatically identifying,
organizing and extracting information from scanned tax documents.
Mr. Ladd holds Bachelor’s and Master’s degrees in electrical engineering and computer science from Massachusetts Institute of Technology, where he was a National Science Foundation Graduate Fellow. Steven can be reached by emailing [email protected].
PAID ADVERT.
6. Create a Single Location for Storing Electronic Documents with Consistent Naming Conventions. There is no
one “best” solution for digital file storage; it really depends
on the needs of each firm. For some, creating organized,
consistently named folders within a Windows® file folder is
adequate. These firms create a shared Windows folder on their
network and the folder is typically organized by client ID and
tax year. For other firms, a professional document management
system (DMS) is preferred. A DMS provides the advantage of
tighter integration with tax preparation software. Regardless
of which solution firms implement, the main benefit is that it
becomes easy to find client documents because everything
is in one location with consistently named files and folders.
June • July 2010
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Going Green: Good for the
Environment, Good for Everyone
B y S teven L add , co - founder , C opanion
T
he Green Movement is gaining momentum in the tax and
accounting profession! For firms that are going green,
eco-friendly initiatives are taking place at the process
level. With a focus on reducing the use of paper, tax professionals
are implementing technology innovations like scanning and client
portals to “digitize” workflows that traditionally relied on volumes
of paper. And of course reducing the use of paper is not only good
for the environment, but it significantly reduces costs associated
with paper and manual tasks.
Many firms have adapted their tax process to significantly
reduce the use of paper while increasing productivity. Front-end
scanning, scan and organize solutions, and integrated tax preparation
software have redefined the tax process
from paper-heavy to nearly paper-free.
By scanning up-front, firms create an
electronic copy of client source documents, eliminating the need to burn
through reams of paper photocopying
files. Scan and organize solutions automatically organize scanned client documents and deliver them in a bookmarked
PDF file that makes it easy to prepare and review
returns. Further supporting a green process, these solutions can also
extract data from scanned tax documents and seamlessly import data
into tax preparation software to auto-populate the return. These tools
give firms the ability to prepare, review and file returns while virtually eliminating paper from the process, helping firms go green.
To put some scale on the potential benefits of going green
during tax season, take a look at some statistics on waste.
• By the end of the calendar year 2008, the IRS reported that 156
million individual returns had been filed for the 2007 Tax Year
and 66 million of those returns were filed on paper. Between
making copies of source documents and finalized returns, let’s
assume that on average 50 pages of paper were used for each
return. The paper used to prepare those 66 million returns represents 400,000 trees. Even if we assume that 50% recycled paper was used, those 66 million returns represent 200,000 trees.
www.conservatree.com/learn/EnviroIssues/TreeStats.shtml
• The National Energy Education Development Project estimates
that the total energy used to produce one ream of paper is equivalent to 2 gallons of fuel. Then manufacturing the paper used
to prepare 66 million paper returns with 50% recycled paper
CSEA
going
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June • July 2010
would consume energy equivalent to 6.6 million gallons of fuel.
www.need.org/needpdf/infobook_activities/IntInfo/ConsI.pdf
• A scanner consumes significantly less energy than a photocopier resulting in lower green house gases. Over 8 weeks
of tax season, a scanner consumes approximately 9 Kilo
Watt hours (KWh) of electricity. A copier with similar speed
will consume 186 KWh of electricity. The EPA estimates
that generating 1 KWh of electricity produces 1.5 lbs. of
carbon dioxide also known as green house gas emissions.
So each firm using a scanner instead of copier could save
280 lbs. in green house gases – just during tax season!
www.epa.gov/cleanenergy/energy-resources/calculator.html
• Consider the millions of copier toner cartridges that wind up in
landfills every year. A typical toner cartridge weighs about three
pounds. The cartridge is composed of 40% plastic and 40% metal. The plastic is engineering-grade polymers that take at least
1000 years to decompose. And a single new toner cartridge consumes approximately 3 quarts of oil in producing that cartridge.
www.stopwaste.org/docs/toner.pdf
For more information on how to reduce the use of paper
in your firm, visit the author’s website at Copanion.com and access
one of many white papers or webcasts on the subject.
◀
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EDUCATION
Chapter Meetings
The 19 local Chapters of the California Society of Enrolled Agents offer outstanding education throughout the year
and supply the greatest value for CSEA Members: the matchless opportunity to network with other tax professionals, make
contacts, and find solutions and answers in minutes instead of hours, days, or weeks. Make the most of your professional designation and your association membership: attend a local Chapter meeting.
The following list is a capsule of when Chapter meetings are usually held each month; dates and locations are subject to change,
and most Chapters do not meet during tax season, so check your local Chapter’s website, newsletter, or contacts to verify offerings.
BIG VALLEY
Second Thursday at the Barnwood Restaurant on East Main
Street (off Highway 99) in Ripon. Contact Tim Flavin, EA, at
209/532-4053. www.bigvalleycsea.org
CENTRAL CALIFORNIA
lunch meetings will be held on fourth Tuesday in Santa Rosa at a
location to be determined. For meeting inquiries and reservations
in Marin, contact Susan Harper, EA, at MarinRegistrar@
NorthBayEA.org; in Sonoma County, contact Gary Parodi, EA, at
[email protected]. www.NorthBayEA.org
Second Tuesday at the Ramada Inn, Shaw & Highway 4 in
Fresno. For more information, contact Frank Wong, EA, at
559/221-1178 or email [email protected].
ORANGE COUNTY
CENTRAL COAST
Third Wednesday at the Escondido Country Club, Country Club
Lane, Escondido. Breakfast meetings on second Wednesday
of every month at the IHOP in Vista, and fourth Wednesday at
Denny’s Restaurant, I-5 and Carlsbad Village Drive, Carlsbad.
www.cseapalomar.org
Third Wednesday at the Ventana Grill, Pismo Beach.
www.centralcoastea.org
CHANNEL ISLANDS
First Thursday at the Courtyard Marriott Hotel in Oxnard.
Contact Don Graff, EA, at 805/654-9949. www.cicsea.org
EAST BAY
Weekly Friday morning breakfast meetings at the Brentwood
Café on Brentwood Boulevard in Brentwood; dinner meetings
are usually held at the Radisson Hotel on Regional Street
in Dublin on the third Wednesday. Contact Chapter office at
800/617-1040, email [email protected]. www.ebaea.org
FAR NORTHERN
First Wednesday at the Hampton Inn in Red Bluff. Contact
Mary Ann Beguin, EA, at 530/242-6935 or William Reilly, EA, at
530/547-4474 or email [email protected]. www.fncc.org
GOLDEN GATE
First Thursday at the Grosvenor Airport South San Francisco.
Contact Don Gundry, EA, at 650/577-8291. www.ggcea.org
INLAND EMPIRE
Second Wednesday at the Hilton Hotel in San Bernardino.
Contact Jerry Watson, EA, at 951/242-8920. www.ietaxpro.
com
LOS ANGELES
Second Tuesday at the Taix French Restaurant in Los Angeles.
Contact Linda Gershfeld, EA, at 323/851-1707 or at lgtax@
sbcglobal.net.
Third Tuesday at the Phoenix Club in Anaheim. www.eaoc.org
PALOMAR
SACRAMENTO VALLEY
Third Thursday at the Hilton Hotel Arden West in Sacramento
(subject to change). Call Meyer Shaw Financial Group at
530/674-1156. www.sacvalleyeas.com
SAN DIEGO
Second Tuesday at the Handlery Hotel, 950 Hotel Circle North,
San Diego. www.cseasandiego.org
SAN FERNANDO VALLEY
Second Monday at Encino Glen on Burbank Boulevard in Encino.
Contact: Gyd Gydesen, EA, at 818/832-7672. www.laareacsea.org
SAN GABRIEL VALLEY
Third Wednesday at the Embassy Suites Hotel on East
Huntington Drive in Arcadia. For more info, contact Dave Stover,
EA, at 626/795-5724 or email [email protected].
www.laareacsea.org.
SOLANO-NAPA
Fourth Tuesday, locations vary; breakfast meetings on second
Tuesday at Jack & Linda’s Country Café, Fairfield. Also, the
satellite group meets on third Thursday at the Napa Elks Club.
Contact Sherri Scarrott, EA, at 707/426-9472 or EATaxLdy@
pacbell.net. www.solanonapa-ea.org
SOUTH BAY
MISSION
Third Thursday at Mimi’s Café on Crenshaw Boulevard in
Torrance. Contact Andy Stamatelatos, EA, at 310/328-8121, or
email [email protected]. www.laareacsea.org
NORTH BAY
For updated contact information, check “Chapters”
in the “Inside CSEA” section at www.csea.org.
Third Tuesday at Maggiano’s Restaurant in San Jose. Contact
Mission office at 800/832-6732. www.missioneas.org
Third Thursday at the Inn Marin on Entrada Drive in Novato;
June • July 2010
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digiTAX 2010-11 season opens with a series of One-Hour
Webinars from May 5 through June 9, 2010!
Foreclosures and COD Income
Excluding COD Income –
NEW EXCLUSION!
Reduction of Tax Attributes
After a Basis Reduction –
Depreciation and Dispositions Week
Bankruptcy:
Taxes Before, During, and After
Net Operating Losses and Form 1045
Wednesday, May 5
Wednesday, May 12
Wednesday, May 19
Wednesday, May 26
Wednesday, June 2
Wednesday, June 9
•
•
•
•
Receive live, continuing education credit from the convenience of your office,
home or anywhere you have access to a computer!
Wednesdays 11:00-11:50 AM.
Get fresh ideas, current tips and techniques, and the latest tax updates.
No travel necessary!
Cancellation of Debt is a major area of concern in California right now
and there are so many aspects that preparers, as well as taxpayers,
don’t understand. Presenter, Lisa M. Ihm, EA, has broken the topic
down into smaller segments that address the problem areas.
Please join us for any one or all of these helpful sessions. Each session costs $50 for Members or attend three or more of the series
and get a $10 discount per session. One CPE credit is given per
session.
EDUCATION Information Please indicate which webinars you would like to take
by checking the appropriate box or boxes ($10 discount for three or more classes).
 Foreclosures and COD Income
 Excluding COD Income - NEW EXCLUSION!
 Reduction of Tax Attributes
 After a Basis Reduction - Depreciation and Dispositions Week
 Bankruptcy: Taxes Before, During, and After
 Net Operating Losses and Form 1045
Registration Information
Payment Information (Please provide your full address and phone
 Mr.  Ms.  Mrs.
number. It is mandatory by VISA, MasterCard, AMEX, and Discover)
name
 Check enclosed payable to “CSEA” for the amount of $___________
company
Charge my  VISA
address
for the amount of $
citystate
daytime phone #fax #
email Address
Professional Designation
 AMEX
 Discover
credit card #exp. date (month/year)
signaturedate
cardholder name, if different
 EA  CPA  CTEC
16
zip code
 MasterCard

June • July 2010
License #
Mail To:CSEA digiTAX,
3200 Ramos Circle
Sacramento, CA
95827-2513
Fax To: 916/366-6674
Registration forms can also be
downloaded from www.csea.org.
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EVENTS REGISTRATION FORM
Please Print clearly or type all information. Please use a separate form for each Member registration.
NAME
NICKNAME FOR BADGE
COMPANY
CSEA CHAPTER
ADDRESS
CITY
STATE
ZIP
EMAIL
DAYTIME PHONE
FAX
SPOUSE/GUEST FULL NAME
Is this your first CSEA Annual Meeting?
( ) Yes
NICKNAME FOR SPOUSE / GUEST BADGE
( ) No
( ) Please check here if you require special accommodations to fully participate and attach a statement of your needs.
( ) Vegetarian Diet
( ) Diabetic Diet
( ) Other (please specify)
Please indicate the number of people in parentheses for the following events:
You must register for these events no later than May 14, 2010
Bowling Tournament – Double Decker Lanes, Rohnert Park, CA: Wednesday, June 23, 11:30 a.m.
Bowling Tournament (includes 3 games, shoes & bowling ball rental, and lunch)
( ) $25 per person
Jim Reed Memorial Golf Tournament – Foxtail Golf Club, Rohnert Park, CA: Wednesday, June 23, 11:30 a.m.
Golf Tournament (includes golf, green fee, cart and lunch)
( ) $70 per person
Total: $______________________
General Session and Town Hall Meeting – Thursday, June 24: There is no charge for these events, but you MUST register!
( ) General Session at 1:00 p.m.
no charge
( ) Town Hall Meeting at 2:15 p.m.
no charge
The BBQ Dinner Celebration will be held on Wednesday, June 23, 2010, Grand Banquet Gala on Thursday, June 24, 2010, and Rise n’
Shine Breakfast on Friday, June 25, 2010
( ) BBQ Dinner, Grand Banquet and Rise n’ Shine Breakfast package deal – Save $18 before 5/14!
$120
Before 5/14
5/15 – 5/28
After 5/28
( ) BBQ Dinner Celebration
$40
$45
$50
( ) Grand Banquet Gala
$65
$70
$75
( ) Rise n’ Shine Breakfast
$33
$38
$42
Payment Information: Please complete the registration form above by including your full address, phone number, and email address.
GRAND TOTAL
VISA, MasterCard, AMEX and Discover or payment by check are accepted.
( ) Check Enclosed Payable to CSEA
( ) Charge my total to my: ( ) VISA ( ) MasterCard ( ) AMEX ( ) Discover
$
CREDIT CARD #
SIGNATURE
EXP. DATE
DATE
CARDHOLDER NAME (IF DIFFERENT)
Mail to:
CSEA Annual Meeting 2010
3200 Ramos Circle
Sacramento, CA 95827-2513
Fax to: 916/366-6674
Register Online: www.csea.org
19 hours of education will be available over four days.
Visit www.csea.org under “Education & Events” for more information.
June • July 2010
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EDUCATION REGISTRATION FORM
Page One
3 Easy Ways to Register:
1. Complete both pages and fax to 916/366-6674.
2. Call 916/366-6646 during office hours.
3. Mail form to: CSEA, 3200 Ramos Circle, Sacramento, CA 95827-2513
B. EDUCATION PACKAGES & CHOICES
A. ATTENDEE INFORMATION
________________________________________
PREFIX
FIRST NAME
NICKNAME FOR BADGE
________________________________________
LAST NAME
DESIGNATION (EA, ETC)
________________________________________
Choose your education package below and education sessions on
page two, and transfer the totals in the summary section on page
two below and submit BOTH pages to CSEA (see above):
CHOICE ONE: FULL REGISTRATION (19 HOURS CPE/ALL
DAYS/ALL TIME SLOTS):
POSTMARKED BY:
May 14
After May 14
Member
Non Member
$225
$325
$255
$350
COMPANY NAME
________________________________________
CHOICE TWO: PARTIAL REGISTRATION (PICK N’ CHOOSE):
before may 14
STREET ADDRESS
________________________________________
CITY/STATE/ZIP
Total Hours
Member
Non Member
_______
_______
EMAIL ADDRESS
To receive proper CPE credit, please provide all applicable license numbers.
Total
= $_______
= $_______
After may 14
________________________________________
PHONE
Cost / Hour
x $14
x $19
Total Hours
Member
Non Member
_______
_______
Cost / Hour
x $18
x $23
Total
= $_______
= $_______
Your registration will not be processed unless you complete this section.
C. PAYMENT INFORMATION
EA #: ________________________ CFP #: _______________________
CPA/PA#: ____________________ CA Bar #: _____________________
CA Registered Tax Preparer ID #: _______________________________
Other (license # and descriptor): ________________________________
Not Applicable:_______________________________________________
(Only mark if you are not licensed or are not a registered tax
practitioner.)
Check enclosed (payable to CSEA)
American Express
VISA
Discover Card
MasterCard
________________________________________
CREDIT CARD # ________________________________________
NAME ON CARD
________________________________________
CARDHOLDER SIGNATURE
By signing above, you authorize CSEA to charge your credit card for
the Total Amount in Section B.
Cancellation Policy: All cancellations must be received in writing 30 days prior to the event to receive
a refund less a 10% cancellation charge. Any cancellations received within 30 days of the event will
not be refunded. “No show” registrations will not be refunded.
Full education session descriptions may be found online at www.csea.org under
Education & Events; schedule subject to change.
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June • July 2010
EXPIRATION DATE
2 0 1 0
a n n u a l
m e e t i n g
EDUCATION REGISTRATION FORM
Page Two
Registrant name: ___________________________________________________________________________
Tuesday, June 22, 2010
8 – 9:40 a.m. (2 hour class)
Thursday, June 24, 2010
8 – 9:40 a.m. (2 hour class)
1--Helping Clients Maximize Proceeds in a Business Sale - Alan J. Statz
19--With Tax Losses – George Van Buren, EA
2--Practice Management: Taxes, Alcoholism and
Your Clients - (Ethics) Doug Thorburn, EA
21--IRS Examination Representation –
20--Dissecting Schedule E – Torie Charvez, EA
Mark Seid, EA, CPA
3--Time Management – Barbara Willingham, EA
10:10 – 11:40 a.m. (2 hour class)
10 – 11:40 a.m. (2 hour class)
4--Bankruptcy – Taxes Before, During, and
After – Lisa Ihm, EA
5--NOLs: New and Old – Fed and State –
Connie Ferrell, EA
22--IRS Ethics – (Ethics) Mark Seid, EA, CPA
23--Schedule C - Back to Basics – Torie Charvez, EA
24--National Research Project 1040 Audit – The
Confessions of an Audited Enrolled Agent –
Penny van der Meer, EA
6--Client Financial Statements – Alma Guenther, EA
1:30 – 2:20 p.m. (1 hour class)
7--Withholding on Residents and Nonresidents
with California Source Income - Linda Castles, FTB
8--Appraisals for Charitable Contributions - Monica Havens, EA, Esq.
9--Applications and Due Diligence of the Earned
Income Tax Credit – Raven Deerwater, EA
2:30 – 4:10 p.m. (2 hour class)
Friday, June 25, 2010
8:30 – 10:10 a.m. (2 hour class)
25--Let’s Look at Credits – Alan Pinck, EA
26--Handling IRS Collections – Cameron Hess, Esq.
27--Schedule E and Vacation Home Rules - C.
Dale Boushley, CFP, EA
10:20 – 12:00 P.m. (2 hour class)
10--Fundamentals of IRA Planning – Barry Bulakites
28--Tax Updates/Recent Developments –
Minna C. Yang, Esq.
11--Did you know? (Light bulb moments!) –
Lisa Ihm, EA
29--Dick Tracy, EA - One EA’s Rant on Technology
and Its Use in a Tax Office – Norman M. Golden, EA
12--Capital Transactions – Monica Havens, EA, Esq.
30--Debt Forgiveness and Taxes – Alan Pinck, EA
Wednesday, June 23, 2010
8 – 8:50 a.m. (1 hour class)
13--Technology in Your Tax Office – Richard Ogg, EA
14--Creating a Client Centered Practice –
David Shaw, EA
15--How to Handle the Split Personality of
Ministers – Ronald Malone, EA
9 – 10:40 a.m. (2 hour class)
16--Baby Oh Baby – Lisa Ihm, EA
17--IRS Code Research – Michael Cunningham, EA
18--Aliens & Citizens Foreign and Domestic Tax
Issues – Monica Havens, EA, Esq.
1:10 – 2:00 p.m. (1 hour class)
31--Tax Issues of Home-Based Businesses –
Gary McKinsey, EA
32--Handling Property Tax Appeals – Cameron
Hess, Esq. and James Chapman, CPA
33--State Tax Refunds when AMT is Present - C.
Dale Boushley, CFP, EA
EDUCATION SIGN-UP SUMMARY:
CHOICE ONE-Full registration (all 19 hours):
Enter the total dollar amount in Section B on page 1 as appropriate.
CHOICE TWO-Partial registration:
Total up the number of hours, enter below, and transfer this number to
section B on page 1 and total as appropriate.
Total # of hours:_____________
June • July 2010
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Welcome New Members, Affiliates, & Associates
Welcome to the following people who joined C S E A March 1-31, 2010.
Members
Vincent Aniwanou, EA (Los Angeles)
John H. Breaux, EA
(Far Northern California)
Marian P. Bushnell, EA
(Channel Islands)
Eugene R. DeMonaco, EA
(San Gabriel Valley)
Nicolas Hamati , EA (Solano-Napa)
Anita J. Horn, EA (Inland Empire)
Judy Howard, EA
(San Fernando Valley)
Robert H. Oesterle, EA,
(Orange County)
Artin Ohandjanians, EA
Michelle Diane Peterson, EA
Daniel Rohr, EA (Central Coast)
Harold D. Roys, EA (Inland Empire)
Latha Samu, EA (Mission)
Patrena Shankling, EA (Los Angeles)
Vivian Rachel Trueblood, EA
(Central California)
Gloria J. Williams, EA (Inland Empire)
Enrolled Affiliates
William M. Berg, EA (Chicago, IL)
Sara S. Brandston, EA (New York, NY)
Connie M. Edwards, EA
(Granbury, TX)
James T. Goff, EA (Vero Beach, FL)
Patricia Howard, EA (Austin, TX)
Barbara L. Johnson, EA
(Albuquerque, NM)
Robert C. Kirby, EA (Ypsilanti, MI)
Daniel H. Lowenthal, EA (Denver, CO)
William P. Ramsey, EA
(Hawthorne, FL)
Cathy J. Register, EA (Bonifay, Fl)
Mark A. Register, EA (Bonifay, FL)
Sandra E. Varjavandi, EA
(Des Plaines, IL)
Cynthia C. Wallace, EA (Prescott, AZ)
Paula J. Woods, EA
(Albuquerque, NM)
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June • July 2010
Professional Affiliates
Regan Chinn, CPA (Golden Gate)
Kenneth Der, CPA, CFP®
(Wellesley Hills, MA)
Stanford S. Nakashima, CPA
(Honolulu, HI)
Professional Associates
Marie Aceves (Mission)
Silvia A. Aibayati (Orange County)
Evelina M. Aleksandrovskaya
Oluyemisi R. Alli (South Bay)
Oscar Alberto Almada (Palomar)
David A. Alvarez (San Gabriel Valley)
Rafael F. Alvarez (Orange County)
Susan Amaral (Mission)
Holly Diane Anderson (San Diego)
Joyce E. Anwa (East Bay)
Valentine A. Awosika (Los Angeles)
Davinder Bajwa (Big Valley)
Larry E. Baker (Sacramento Valley)
Michael Bangert (Golden Gate)
Martin M. Berman (Los Angeles)
Marcia C. Berry (Inland Empire)
Alan Best (San Diego)
Lina Beydoun (Orange County)
Douglas N. Bishop (Inland Empire)
Serafima Borovlev (Golden Gate)
Sandra Bragg (Orange County)
Patsy Bravo (Los Angeles)
Jennyfer Bravo (Los Angeles)
Leilani Lee Brawley (Mission)
LeeGrace Brown (Los Angeles)
M.P. Calixto (Inland Empire)
Ana M. Campos (Los Angeles)
Daniel Antonio Canez (San Diego)
Richard A Carlson (Orange County)
William E. Carr (North Bay)
Myriam E. Castaneda (Mission)
Ana Castrejon (Palomar)
Guadalupe Castro (Los Angeles)
Ralph L. Castro (Central California)
Alina Chen (San Gabriel Valley)
Tim Craig Childers (Mission)
J. Roger Clark (Central California)
Lani Coggins (Sacramento Valley)
Debra L. Cohen (San Fernando Valley)
Linda L. Colcord (Inland Empire)
Valerie Coon (Sacramento Valley)
Arturo E. Cortes (Sacramento Valley)
Timothy P. Cox (East Bay)
Jill Criscione (San Gabriel Valley)
Dianne M. Crow (South Bay)
Ricardo Cunningham (San Diego)
Michael N. Dallas (North Bay)
Sondra Dearie (Palomar)
Mickey DeBerry (San Gabriel Valley)
Maria Elena Del Rio (San Diego)
Mario Jose Delgado (Los Angeles)
Daniel G. DePalma (East Bay)
Bryce Despian (East Bay)
Sheryl K. Dow (Central Coast)
Doug G. Drebert (Sacramento Valley)
Darrel J. Dumond (Mission)
Chad H. Eagan (Orange County)
Lucky Christopher Ebeigbe
(Inland Empire)
Diane L. Ervin (San Gabriel Valley)
Rudy C. Estrada (Los Angeles)
Mariquita P. Estrada (Los Angeles)
Barry S. Fefferman (Orange County)
Charles Y. Ferris (North Bay)
Rafael Antonio Flores (Golden Gate)
Andre A. Franco (Golden Gate)
Larry L. Fredrickson (Far Northern
California)
William C. Gallant (Central Coast)
Carlos Garcia (Los Angeles)
Elia Garcia (Los Angeles)
Gene R. Glover (Sacramento Valley)
Arcadio Gomez (Baytown, TX)
Juan R. Gonzales (San Diego)
Robert L. Greene (San Gabriel Valley)
Shawn R. Harrington (Mission)
Judith Ann Hester (East Bay)
Kim W. Hetland (Inland Empire)
Eileen Al Holts (San Diego)
William Horwitz (Orange County)
Ruiwen Z. Hsu (Mission)
Aimee Loritza Ibarra (Orange County)
Helen Jaime (Big Valley)
Nilda Jara (Orange County)
Lisa M. Johnson (San Diego)
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Professional Associates cont.
Lee J. Johnson (Solano-Napa)
Paula Michele Judd Zimmerman
(East Bay)
Dennis Keplinger (Central California)
Kerry Krommenhoek (Mission)
Anoop Kumar (Sacramento Valley)
Carol Lacina (Golden Gate)
Deyanira Lance (Mission)
Clara A. Lanigan (Inland Empire)
Leopoldo J. Lapuz (Golden Gate)
Daniel F. Lee (Golden Gate)
Shelby Leonhardt-Andrews
(Inland Empire)
Harris Levin (Sacramento Valley)
Carol Lien (San Fernando Valley)
Karl H. Lindinger (Golden Gate)
Curtis C. Lomas
(Far Northern California)
Mariana Lopez (Inland Empire)
Luis Lopez (Inland Empire)
Victor Alfredo Lopez (South Bay)
Alfred Madriaga (Central Coast)
Lino Manjarrez (South Bay)
Rick Lee Marain (Central California)
Leonel E. Marroquin (Big Valley)
Brenda M. Martin (Orange County)
Rufino C. Martin (San Gabriel Valley)
Joseph McFadden (Sacramento Valley)
Patricia O. McKeehan
Flor S. Mendoza (Golden Gate)
Janice L. Milbourne
(Sacramento Valley)
Cheri A. Miller (San Fernando Valley)
James E. Miller (Solano-Napa)
Varish Modi (Mission)
Kevin Molen (Houston, TX)
Sylvia Mora (Orange County)
Andri Moradi Masihi
Maria Jose Moscoso (North Bay)
Dana J. Nachbaur (Inland Empire)
Jorge P. Nanni (Orange County)
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Adele S. Nanni (Orange County)
Giorgio J. Nanni (Orange County)
Norman Nather East Bay)
Dick L. Nelsen (Central California)
Gail Newman (Orange County)
John N. Nguyen (Mission)
Helen Nichols (Golden Gate)
Michael Norris (San Gabriel Valley)
Donald Nunez (Mission)
Nnamdi N. Nwuda (Inland Empire)
Maria Dolores L. Ongkingco
(Inland Empire)
Citlali C. Ortiz (Big Valley)
Pablo E. Ortiz (Orange County)
Cheryl A. Panattoni
(Sacramento Valley)
Steve T. Pedrazzi (Big Valley)
Jeff Pesta (Mission)
George H. Phillips (San Gabriel Valley)
Charles Pierce (Los Angeles)
Rene S. Pierra, Jr. (San Gabriel Valley)
Susana Pinal (Central California)
Juan M. Posada (Channel Islands)
Judee K. Post-Greenblatt
Rebecca Powers (Palomar)
Jose Proo (San Diego)
Paras Ram (Golden Gate)
Cloye J. Ramey (Big Valley)
Jose Ramirez (Central California)
Wilfredo Ramirez (South Bay)
Elizabeth Ramsey (Orange County)
Oliva Remedios (Orange County)
Debra K. Rettig-Gallant (Central Coast)
Lisa Ridenour (Mission)
James P. Ridgway (Bensalem, PA)
Griselda Robles (East Bay)
Rosaura Rodriguez (San Diego)
Patricia E. Ross (Inland Empire)
Renee L. Sallein-Roehm (Golden Gate)
Stan Santiago (San Gabriel Valley)
Fabian A. Santillan (South Bay)
Susan Santora (Los Angeles)
Talaat E. Shahin (Sacramento Valley)
F. Jean Sheldon (Central California)
Lourdes E. Sherritt (South Bay)
Jenna Shilling (Sacramento Valley)
David Shipman (Central California)
Morris Shockley (Los Angeles)
Joan M. Simon (Orange County)
Martin J. Smith (San Fernando Valley)
Josephine M. Soriano (East Bay)
Steve Spadaro (Channel Islands)
Marianne K. Stark (San Gabriel Valley)
Geoffrey Stauffer (Orange County)
Walter J. Stedman (Central Coast)
Jenni Stone (East Bay)
Dale Stone (East Bay)
Clark Tarr (Lakewood, OH)
Lynne Lee Thompson (North Bay)
Akihito Tokuhara (Mission)
Larry R. Tolman (Orange County)
Janice C. Tonti (East Bay)
Julio Torrente (Los Angeles)
Frank Torres (Los Angeles)
Karen A. Troxel (Sacramento Valley)
Necita Macomao Udarbe (Los Angeles)
Mauro A. Velazquez (San Diego)
Wolfgang Von Sydow
(Sacramento Valley)
Katie Vos (Orange County)
David W. Watson (North Bay)
Joseph Webb (Houston, TX)
Adam R. Wulf (Solano-Napa)
AnaMaria Zamorano
Ricardo Zita (San Fernando Valley)
Jamel E. Zurcher (Inland Empire)
Provisional Associate
Mahesh Anand (East Bay)
Student Associates
Angelique M. Ronald
(Central California)
Liz Tolero (Golden Gate)
Correct Answer
B: Mr. Black ended up in an orange jumpsuit, serving 15 months in
prison for impersonating a tax professional!
June • July 2010
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2010-2011 Committee Consideration Form
Volunteering for a CSEA committee is a wonderful way to get involved, network, and shape the future of CSEA. There are a number of committees for which you may be involved. Committees meet four times per year in conjunction with the Board meeting,
with occasional conference calls throughout the year when needed. With the exception of positions for the Nominating, Audit,
and PAC Committees, which are filled via appointment by the Board, all committee Chairs are responsible for appointing all
committee members and supporting members. Supporting members can be appointed to both the Audit and PAC Committees.
The following committees’ mission statements are included in an effort to assist you in determining the committees
where you feel you would make the most impact.
• Audit: Ensures the Society’s financial statements and
disclosures are validated and they evaluate the Society’s accounting procedures.
• Bylaws: Ensures the organizational documents of
the Society and Chapters conform to law and are reflective of the desires and needs of Members; and to
ensure appropriate conformity of organizational and
operational documents of the Chapters, the Society
and the National Association.
• Ethics & Professional Conduct: Ensure all
CSEA Members observe high standards of ethical and
professional conduct.
• Finance & Budget: Ensures the Society’s financial
integrity.
• Legislative Affairs: To watch, protect and promote the interests of the Enrolled Agent; and to be
informed of new laws or changes to existing laws
which affect the general public and the profession of
Enrolled Agents. To advise the Legislature of the effects of existing or proposed legislation on taxpayers
and practitioners.
______ Audit
______ Bylaws
_______ E&PC
______ F&B
_______ Legislative
______ Membership
_______ Nominating
______ PAC
_______ PEPCO
______ PIA
_______ Scholarship (a Committee of the Education
Foundation)
Name
• Membership & Chapter Development: To
achieve universal membership of California Enrolled
Agents in the Society.
Address
• Nominating: To nominate the best qualified Member for each elective office of the Society.
City, State, ZIP
• POLITICAL ACTION (PAC): To ensure a presence of
the Society in the California Legislature.
• Professional Education Production: To produce quality programs which meet the educational
and financial goals of the Society.
• Public Information & Awareness: To enhance
the visibility and recognition of Enrolled Agents as
the preferred tax professionals and to promote CSEA
Members to the general public.
• Scholarship (a Committee of the Education
Foundation): To provide scholarships aimed at increasing the level of knowledge of current Enrolled
Agents and potential Enrolled Agent candidates.
22
YES! I would like to be considered
for serving on the following CSEA
committee(s):

June • July 2010
Phone
Email
Chapter
Please return via FAX to
916/366-6674
THANK YOU FOR VOLUNTEERING
WITH CSEA!
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Members’ Classifieds can be posted directly on the CSEA website at http://www.csea.org/classads/classads.asp.
Members’ Classified
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
through February/March (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 December issue is October 1). Email ads to cweimer@csea.
org 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.
BUY OUT or Buy Into Tax Practice
Sacramento-based EA looking to acquire a small practice. If
you are thinking of retiring now or in the near future, let’s
discuss how we can work together to help you reach your
transition goals. Confidential phone call to Owen S. Arnoff,
EA at 916/481-5252.
TEMPORARY & EMERGENCY SERVICES AVAILABLE
EA prior owner of very large tax practice will provide whatever income
tax preparation services needed on a temporary basis late week days
from 5-10 pm and weekends from whatever times necessary, or on
a temporary full time emergency basis due to severe illness, death,
or overload. Please call Roland at 650/941-2241 or email arpybee@
aol.com.
PAID ADVERT.
Thomas Tax Seminars
California Society of Enrolled Agents
2009/2010 Officers and Directors
OFFICERS
PresidentDavid A. Shaw, EA
First Vice PresidentKim Kastl, EA
Second Vice PresidentJean C. Nelsen, EA
SecretaryGregory D. Cash, EA
TreasurerAlma V. Guenther, EA
Immediate Past PresidentConnie L. Ferrell, EA
DIRECTORS
Big ValleyKathy Rocha, EA
Central CaliforniaJerry H. Satterberg, EA
Central CoastMark Seid, EA
Channel IslandsRobert Cantu, EA
East BayThomas Johnston, EA
Far NorthernRose Hablitzel, EA
Golden GateLiz Stettiner, EA
Inland EmpirePaul Cheatham, EA
Los AngelesHoward Wiggett, EA
MissionJames Houston, EA
North BayGary Anspach, EA
Orange CountyLisa Newton, EA
PalomarRonald Watts, EA
Sacramento ValleySusan Growney, EA
San DiegoTom Carter, EA
San Fernando ValleyJeremy Streeter, EA
San Gabriel ValleyFranklin Ruedel, EA
Solano-NapaSherri Scarrott, EA
South BayAndy Stamatelatos, EA
1523 Amanda Place, Santa Rosa, CA 95403
1-800-638-3783
“Setting the Standard for Enrolled
Agent Education since 1976”
•
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CPE Renewal for EAs and EA Exam Prep Prodcts
We have the 2 hours Ethics Course you need!
Call today for a brochure
1-800-638-3783
www.thomastaxseminars.com
[email protected]
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A “how to” manual by a former IRS tax collection manager, teaching what 30 years of experience can show you…. everything you need
to know to resolve your clients’ tax problems
TaxNegotiatorGuide.com
June • July 2010
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CSEA, SAS Communications 360 Working
Together for Edification of Members
B y C lifford W eimer , C ommunications C oordinator ,
C alifornia S ociety of E nrolled A gents &
D r . K risty S hort , E d . D . , P resident , S A S C ommunications 3 6 0
O
ver the years, through its Super Seminar and other
education offerings, the California Society of Enrolled Agents has earned an impressive reputation
as THE go-to organization for outstanding speakers on timely,
important topics. The staff of California Enrolled Agent magazine believes that this publication – one of only two magazines,
with the EA Journal, specifically devoted to Enrolled Agents
and their practice – should be worthy of the Enrolled Agent
designation. To that end, we’ve solicited technical articles
from respected tax, legal, and finance experts, and encouraged
CSEA Members to contribute on topics of particular interest
to the CSEA family.
Based on popular request, we’ve also begun to expand
to new areas of expertise for our readers, including recent and
24
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June • July 2010
current articles on social networking for tax professionals and
“going green” in your practice. These articles were contributed
by innovative authors from successful companies, and came
about through a professional friendship between CSEA and
SAS Communications 360. If feedback on these articles is
favorable, we hope to present additional articles of interest
specifically created for California Enrolled Agent magazine
by Dr. Short and her professional team of writers. Please email
the authors at [email protected] or [email protected] and let us know what you think of the articles
submitted so far or to request future topics. Thank you for
helping us make this a publication for which you joyously
anticipate each issue!
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Education Foundation: Helping Tax
Pros & Students Achieve their DrEAms!
B y S andra L . D anioth - J ones , E A
C hair , C S E A E ducation F oundation S cholarship C ommittee
I
n 1984, to commemorate the Centennial of the Horse
act that led to the creation of the EA designation,
outgoing CSEA President Nancy Nesbitt, EA, created the Scholarship Fund, which over the next quarter-century
awarded more than $100,000 to hundreds of deserving students
in the tax, accounting, and finance fields.
In 2008, the California Society of Enrolled Agents
Education Foundation was formed as a 501(c)3 entity and
established a new scholarship program. The Foundation is
separate from CSEA, and has its own Scholarship Committee
to administer the program with the approval of the Foundation trustees.
The primary purpose of the Foundation is to foster,
improve, and provide access to tax-related information and
services available to the public through education programs
and scholarships aimed at increasing the knowledge of current
Enrolled Agents and potential EA candidates. There are two
types of scholarships available.
Non-EAs
California residents who are not or never have been
licensed under Circular 230 are eligible to apply for a scholarEvery year the California Society of Enrolled Agents Education Foundation generously distributes scholarships to
deserving individuals.
ship – including registration fees and books – for tax, finance,
and accounting courses, particularly courses specifically designed for Special Enrollment Examination preparation.
Enrolled Agents
Current California EAs who wish to broaden their
knowledge in the field of taxation are eligible to apply for a
scholarship for appropriate courses to expand their field of
knowledge and expertise. Examples of eligible courses include
Tax Court, NTPI, and C-STAR, among others; scholarships are
NOT awarded for courses necessary to maintain Continuing
Professional Education requirements.
For more information, to download applications for
either category of scholarships, or to make a donation to the Foundation, please visit www.CSEAEducationFoundation.org.
Annual Internet Auction
Each year, the Foundation hosts an Internet auction to
raise funds. You can make a difference by donating items NOW
– this wish list contains just a few ideas. To make a donation,
contact Cary M. Steward at [email protected].
Auction Wish List
The largest source of funds for the scholarships is our annual CSEA Education Foundation Auction.
•
Electronics (mp3 players, GPS system, etc.)
•
You can make a difference by donating items—the Wish List
contains just a few ideas.
Gift Baskets (office, pet, coffee, wine, chocolate,
etc.)
•
Vacation packages (weekend getaways, resort stays,
cruise or ski package, timeshare, Napa, Hawaii, SF,
San Diego, anywhere!)
•
Tickets (Opera, Symphony, Play, Theater, Amusement Park, Zoo or Sporting Events)
•
Scanner, printers, etc.
•
Jewelry and Hand-made Items (quilts, woodwork,
ceramic, paintings, etc.)
•
Airline/hotel mile or points
•
Golf items (balls, clubs, towels)
•
Spa getaway certificate
How can YOU help?
DONATE an item! In the fall, log into the auction site at
www.cseaeducationfoundation.org to bid on and win outstanding items!
Tell your family, friends & clients about this exciting online
event!
Contributions to the CSEA Education Foundation can be
taken as a charitable deduction on your income taxes.
www.cseaeducationfoundation.org
info: [email protected]
June • July 2010
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25
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Quality ENROLLED AGENT
active, professional wear!
Your EA Designation is worth a million bucks – LOOK like it!
B y C ary M . S teward ,
D irector of M arketing & M ember D evelopment
C
SEA – Your professional association – has partnered
with Company Casuals to offer a variety of outstanding Enrolled Agent wear for home, office –and of
course Super Seminar attendance! Each garment is specifically
made for maximum comfort and attractiveness.
Choose from woven Oxfords (starting as low as
$58 each), woven golf shirts (from $35), lambskin jackets (a
bargain at $250) and mountain jackets ($54), blazers (from
$150) and more in a variety of beautiful styles and attractive
colors for men and women.
SOMEONE is going to be the first person at your
local Chapter meeting to walk in wearing one of these striking garments – why not let it be you, and be the envy of your
friends and professional colleagues? Each shirt and coat is
embroidered with Enrolled Agent – “The” Tax Professional
prominently over the hEArt – where you clients (and prospective clients!) can see it. What a conversation starter!
To peruse all styles and colors of offered items, visit
www.csea.org and look under “Resources” for the Apparel
Store.
PAID ADVERT.
26
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June • July 2010
PAID ADVERT.
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Company, Depositors Insurance Company, Nationwide Insurance Company of America,
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one of the above companies based on your location and product requested. Products
and discounts not available to all persons in all states and products are subject to
deductibles, exclusions, and conditions. Nationwide, the Nationwide framemark, and
On Your Side are federally registered service marks of Nationwide Mutual Insurance
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california enrolled agent
3200 Ramos Circle
Sacramento, CA 95827-2513
Calendar
Note that EVERY Wednesday through
June 9, there will be a series of 1-hour
digiTAX webinars. See page 16 for full
schedule and details.
May 2010
10-12
Super Seminar 2010 Las
Vegas “A” – Flamingo Las
Vegas Hotel & Casino
12
digiTAX-Excluding COD
Income – NEW EXCLUSION!
12
TAXnology Conference– Las
Vegas, NV (Same topics
offered two days)
13
TAXnology Conference– Las
Vegas, NV
13-15
Super Seminar 2010 Las
Vegas “B” – Flamingo Las
Vegas Hotel & Casino
19
digiTAX-Reduction of Tax
Attributes
26
digiTAX-After a Basis
Reduction – Depreciation and
Dispositions Week
31Memorial Day; CSEA office
closed
31Executive Committee and
Chairs Council meetings,
Grand Sierra Resort & Casino,
Reno, NV
June 2010
1Deadline for August issue of
1-2CSEA Board of Directors &
committee meetings, Grand
Sierra Resort & Casino, Reno,
NV
2
digiTAX-Bankruptcy: Taxes
Before, During, and After
3-5
Super Seminar 2010 Reno
– Grand Sierra Resort &
Casino, Reno, NV
9First CSEA staff planning
session for Super Seminar
2011
9
digiTAX-Net Operating Losses
and Form 1045
21-25
“Grape Expectations” –
CSEA Annual Meeting 2010
(North Bay), DoubleTree
Hotel Sonoma Wine Country,
Rohnert Park, CA
25Chapter Presidents’
Workshop, Rohnert Park, CA
25CSEA Directors’ Orientation,
Rohnert Park, CA
26-27CSEA Board of Directors &
committee meetings, Rohnert
Park, CA
July 2010
1Deadline for September issue
of California Enrolled Agent
5Independence Day celebrated
– CSEA office closed
7
digiTAX-How to Become an
Enrolled Agent

California

Transcription

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