CPE Resources – 2026

May 5, 2026 Completing Form 706 and DSUE (Webinar)

• Form 706: Filed for estates exceeding the annual estate limit and/or to file the DSUE for the surviving spouse
• Form 709: Filed by individuals to report any gifts that surpass the annual gift limit per year
• Form 1041: Filed for a trust or estate with income >$600
• Used by an executor of a decedent's estate to calculate and file the estate tax required by Chapter 11 of IRC (if estate exceeds annual exclusion amount)
• Section 20.6166-1(d) - Protective Election

May 6, 2026 2026 Quarterly Update Part 1 (Webinar)

• CP53E Notice: IRS guidance for taxpayers whose direct deposit refund was rejected.
• CP5071 Series Notice: IRS guidance for identity verification notices issued through the Taxpayer Protection Program.
• Letter 4883C: IRS identity verification guidance for taxpayers whose returns triggered fraud filters.
• Contact Your Local IRS Office: IRS tool for finding and scheduling help at a local Taxpayer Assistance Center.
• CP01A Notice: IRS guidance for taxpayers assigned an Identity Protection PIN.
• CP10 Notice: IRS guidance for notices involving changes to a refund or overpayment application.
• Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer.
• Form 56: Notice Concerning Fiduciary Relationship, used to notify the IRS of fiduciary authority.
• Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer.
• Treasury Offset Program Rules and Requirements: Bureau of the Fiscal Service fact sheet on TOP rules and debtor notification requirements.
• Bureau of the Fiscal Service: Treasury site covering federal payment, collection, and offset programs.
• Bureau of the Fiscal Service - www URL: Alternate Treasury URL included in the presentation.
• 800-304-3107: Bureau of the Fiscal Service telephone number for refund offset debt inquiries.
• 800-877-8339: TTY/TDD telephone number for Bureau of the Fiscal Service refund offset inquiries.
• 21st Century Worker Act Press Release: Sen. Mike Lee announcement on proposed worker-classification reform.
• 21st Century Worker Act Bill Text: Linked bill text for the proposed worker-classification legislation.
• IRC Section 1033: Tax Notes research page for involuntary conversion rules.
• Tax Exempt Organization Search: IRS tool for checking exempt organization status and automatic revocation information.

May 7, 2026 Gift Tax and Completing Form 709 (Webinar)

• Form 709: United States Gift (and Generation-Skipping Transfer) Tax Return used to report taxable gifts and related allocations.
• Form 8892: Extension request used when additional time is needed to file Form 709 separately from an income tax extension.
• Publication 551: IRS guide to basis of assets, helpful when analyzing gifted property and carryover basis rules.

May 12, 2026 Estates and Trust Tax Returns on Form 1041 (Webinar)

• Form 56: Notice Concerning Fiduciary Relationship, filed when fiduciary authority has been granted or appointed.
• Form 5495: Request for Discharge from Personal Liability for fiduciaries handling estates or trusts.
• Form 4810: Request for Prompt Assessment under IRC 6501(d).
• Form 7004: Extension request for certain business income tax, information, and other returns, including Form 1041.
• Form 1041: U.S. Income Tax Return for Estates and Trusts.
• Form 8855: Election to treat a qualified revocable trust as part of an estate under IRC 645.

May 13, 2026 The Fifth Amendment & Offshore Audits (Webinar)

• Fisher v. United States: Supreme Court case addressing Fifth Amendment privilege and the act of producing documents in response to a subpoena.
• United States v. Hubbell: Supreme Court case on act-of-production immunity and compelled document production.
• United States v. Couch: Supreme Court case discussing compelled testimony and taxpayer records held by an accountant.
• Braswell v. United States: Supreme Court case on whether a corporate records custodian may invoke the Fifth Amendment act-of-production privilege.
• Bank Secrecy Act: FinCEN overview of the statutes and regulations governing reporting and recordkeeping for foreign financial accounts.
• FBAR: IRS guidance on the Report of Foreign Bank and Financial Accounts, FinCEN Form 114.
• United States v. Greenfield: Second Circuit case addressing the limits of the required records exception for alleged Bank Secrecy Act violations.
• Form 4564: IRS Information Document Request used to request records during examinations.

May 14, 2026 Social Security & Medicare Update (Webinar)

• Presenter Email: Contact link included in the presentation for Miranda CPA Consulting.
• Trump's Social Security Tax Proposal: Retirement article linked in the PPTX on potential tax changes for Social Security benefits.
• Social Security Retirement Estimator: SSA calculator for estimating retirement benefits from an individual's earnings record.
• my Social Security Account: SSA portal for reviewing personal Social Security statements online.
• Normal Retirement Age: SSA table showing full retirement age by year of birth.
• Indexing Factors for Earnings: SSA wage indexing factors used in benefit calculations.
• National Average Wage Index: SSA national average wage indexing data.
• Retirement Benefit Calculation Examples: SSA examples for workers retiring in 2025.
• Normal Retirement Age Handout: Course attachment on normal retirement age.
• Indexing Earnings Handout: Course attachment on indexing earnings for Social Security calculations.
• National Average Wage Index Handout: Course attachment on SSA average wage indexing.
• Benefit Calculation Example Handout: Course attachment with Social Security benefit calculation examples.
• PIA Exhibit: Course attachment explaining Primary Insurance Amount concepts.
• PIA Formula Bend Points: Course attachment on bend points used in the PIA formula.
• Benefit Formula Bend Points: Course attachment on Social Security benefit formula bend points.
• Internal Revenue Code: Tax Notes research page for federal tax code references discussed in the session.
• Medicare.gov: Official Medicare website for health benefit information and enrollment resources.
• IRMAA Tax Planning Memo: Course attachment covering Medicare MAGI lookback and IRMAA planning.
• CMS: Centers for Medicare & Medicaid Services website for Medicare and Medicaid program information.

May 21, 2026 Alphabet Soup for Offers in Compromise (Webinar)

• IRC Section 7122: Authority for the Secretary of the Treasury to compromise tax liabilities owed to the government.
• Form 656-B: IRS Offer in Compromise booklet for taxpayers requesting relief based on doubt as to collectability or effective tax administration.
• Form 656-L: Offer in Compromise application used for doubt as to liability cases.
• Form 433-A (OIC): Collection Information Statement used to evaluate an individual's ability to pay in offer in compromise cases.
• IRC Section 7122(d): Appeal rights for taxpayers whose offer in compromise is rejected.

June 2, 2026 Form 4797, Tax Planning, Sales Allocation and More (Webinar)

• IRC Section 1231: Tax Notes research page for gains and losses from property used in a trade or business and involuntary conversions.
• IRC Section 1245: Tax Notes research page for depreciation recapture on certain depreciable property.
• IRC Section 1250: Tax Notes research page for gain from dispositions of certain depreciable real property.
• IRC Section 167: Tax Notes research page for depreciation deductions.
• IRC Section 179: Tax Notes research page for election to expense certain depreciable business assets.
• Form 4797: IRS form for reporting sales of business property and related gains or losses.
• IRC Section 162: Tax Notes research page for ordinary and necessary trade or business expenses.
• Commissioner v. Groetzinger: Supreme Court case discussing when an activity rises to the level of a trade or business.
• IRC Section 1001: Tax Notes research page for determining gain or loss from the sale or disposition of property.
• IRC Section 280F(b)(2): Tax Notes research page for recapture rules when listed property business use drops to 50% or less.
• IRC Section 1(h)(1)(E): Tax Notes research page for the maximum tax rate on unrecaptured Section 1250 gain.
• IRC Section 751: Tax Notes research page for unrealized receivables and inventory items on sales of partnership interests.
• IRC Section 1237: Tax Notes research page for the real property subdivision safe harbor.
• IRC Section 1016(a)(2): Tax Notes research page for basis adjustments for depreciation allowed or allowable.
• Rev. Rul. 56-407: IRS revenue ruling addressing depreciation allowed or allowable and basis reduction.

June 3, 2026 Gambling (Webinar)

• IRC Section 165(d): Tax Notes research page for wagering loss deduction limits.
• Taxation of Gambling After OBBBA: Tax Notes special report on gambling taxation changes after OBBBA.
• Notice 2015-21: IRS proposed safe harbor method for determining slot machine wagering gains and losses by session.
• AM 2008-011: IRS Chief Counsel advice discussing session-based treatment of slot machine wagering transactions.
• Shollenberger v. Commissioner: Tax Court case addressing recreational gambling winnings and session-based income reporting.
• Szkircsak v. Commissioner: Case summary involving gambling winnings, losses, and recordkeeping issues.
• Commissioner v. Glenshaw Glass Co.: Supreme Court case defining gross income under IRC Section 61.
• Rev. Rul. 54-339: IRS revenue ruling on including gambling gains in gross income and deducting wagering losses.
• IRC Section 61: Tax Notes research page for gross income rules.
• Gambling Losses: Tax Court Allows Session Method: Journal of Accountancy article discussing gambling loss reporting and session methodology.
• LaPlante v. Commissioner: Tax Court memorandum opinion on gambling activity and session-based reporting.
• IRC Section 873: Tax Notes research page for nonresident alien deductions connected with U.S. trade or business income.
• Proposed Wagering Loss and Reporting Regulations: Tax Notes coverage of proposed regulations amending gambling reporting, withholding thresholds, and loss rules.
• Gambling Activities Not Motivated by Profit: Tax Notes court document on whether gambling activity qualified as profit-motivated.
• Casino Information Supports Claimed Losses: Tax Notes court document on substantiating gambling losses with casino records.
• Gambling Losses and the Cohan Rule: Journal of Accountancy article on proving gambling losses when records are incomplete.
• Federal Register Proposed Regulations: Proposed rule increasing certain information reporting thresholds and extending related provisions.
• Treas. Reg. Section 31.3406(d)-2: Tax Notes research page for backup withholding rules.
• Treas. Reg. Section 1.183-2: Regulation listing factors used to determine whether an activity is engaged in for profit.
• Mayo v. Commissioner: Tax Court opinion on professional gambler business expenses and wagering loss limitations.

June 4, 2026 Retirement Planning - Secure 1.0 / 2.0 Acts (Webinar)

• IRC Section 72(t): Tax Notes research page for the additional tax on early retirement plan and IRA distributions.
• IRC Section 45E: Tax Notes research page for small employer pension plan startup cost credits.
• Notice 2024-2: IRS guidance on miscellaneous SECURE 2.0 Act changes, including retirement plan provisions.
• IRC Section 162: Tax Notes research page for ordinary and necessary business expense deductions.
• Form 8881: IRS form used to claim the credit for small employer pension plan startup costs and auto-enrollment.
• IRC Section 45AA: Tax Notes legislative history for the military spouse retirement plan participation credit.
• IRC Section 408(p): Tax Notes research page for SIMPLE retirement accounts and eligible employer rules.
• SECURE 2.0 Act Section-by-Section Summary: Senate Finance Committee summary of SECURE 2.0 provisions.
• IRC Section 415: U.S. Code page for annual benefit and contribution limitations under qualified retirement plans.
• IRC Section 402: U.S. Code page for tax treatment of employees' trusts and retirement plan distributions.
• Form 5500 Series: Department of Labor filing and reporting information for employee benefit plans.
• Form 5304-SIMPLE: IRS model SIMPLE IRA plan document for employers allowing employees to choose financial institutions.
• Form 5305-SIMPLE: IRS model SIMPLE IRA plan document for employers using a designated financial institution.
• Notice 2026-9: IRS extension for updating SIMPLE IRA plan documents for SECURE 2.0 Act amendments.
• IRC Section 414(v): Tax Notes research page for retirement plan catch-up contribution rules.
• Notice 2025-67: IRS guidance confirming 2026 retirement plan contribution limits and related updates.
• Notice 2024-80: IRS guidance on 2025 retirement plan contribution limits and catch-up contribution amounts.
• IRC Section 414(v)(7): Tax Notes research page for Roth catch-up contribution requirements for higher-income participants.

June 9, 2026 Ethics Part 1 – Selling Your Practice and § 7216 Requirements (Webinar)

• Handouts
  • 7216 Client Consent to Disclose Letter: Sample client consent letter for disclosing tax return information in connection with practice transition and Section 7216 requirements.
  • General Client Notification Letter: Sample client notification letter for communicating practice sale or transition details.
• Section 7216 Information Center: IRS guidance on disclosure and use of tax return information by tax return preparers.
• IRC Section 6713: Cornell Legal Information Institute page for civil penalties on unauthorized disclosure or use of tax return information.
• Disclosure Laws: IRS overview of federal disclosure rules, including IRC Section 6103 confidentiality requirements.
• Treas. Reg. Section 301.7216-2: Regulations addressing permitted disclosures and uses, including rules relevant to sale of a tax practice.
• IRC Section 708: U.S. Code page for partnership continuation and termination rules.
• Treas. Reg. Section 301.6109-1: eCFR regulation covering identifying numbers, including EIN rules.
• Treas. Reg. Section 301.6103(n)-1: Cornell Legal Information Institute page for disclosure of returns and return information under written contracts.
• Publication 4557: IRS guide to safeguarding taxpayer data for tax professionals and businesses.
• Revenue Procedure 2013-14: IRS guidance referenced in connection with taxpayer consent and disclosure restrictions.
• Office of Professional Responsibility and Circular 230: IRS resource page for practitioner standards and Circular 230 responsibilities.
• Treas. Reg. Section 1.6695-2: Regulations covering tax return preparer due diligence and related record-retention requirements.
• IRC Section 6501(e): Tax Notes research page for extended limitations periods, including substantial omission rules.
• IRC Section 6511(d): Tax Notes research page for special limitation periods for claims for credit or refund.

June 10, 2026 Ethics Part 2 – Changes Proposed in the New Regulations and Why This is Important (Webinar)

• REG-116610-20: Federal Register proposed regulations governing practice before the Internal Revenue Service.
• 31 U.S.C. Section 330: Cornell Legal Information Institute page for Treasury authority to regulate practice before the Department.
• IRC Section 6694: Tax Notes research page for tax return preparer understatement penalties.
• 26 CFR Part 300: eCFR user fee regulations referenced for enrolled retirement plan agents and enrolled agents.
• Revenue Procedure 2014-42: IRS guidance establishing the Annual Filing Season Program.
• AICPA v. IRS: D.C. Circuit decision addressing the IRS Annual Filing Season Program.
• Revenue Procedure 2012-12: IRS Internal Revenue Bulletin guidance for continuing education provider approval procedures.
• 31 U.S.C. Section 9701: U.S. Code page for user charges under the Independent Offices Appropriation Act.
• FTC Safeguards Rule: eCFR page for 16 CFR Part 314, Standards for Safeguarding Customer Information.
• ABA Formal Ethics Opinion 18-483: ABA discussion of when lawyers should notify clients of data breaches.
• Publication 4557: IRS guide to safeguarding taxpayer data for tax professionals and businesses.
• Publication 5708: IRS guide for creating a written information security plan for tax and accounting practices.
• DC Legal Ethics Opinion 377: Guidance on impaired lawyers and related professional responsibilities.
• IRC Section 6110: Tax Notes research page for public inspection of written determinations and federal tax matter definitions.
• Treas. Reg. Section 1.6662-3: Cornell Legal Information Institute page for negligence or disregard of rules or regulations.
• Sexton v. Hawkins: Tax Notes court document on OPR jurisdiction over suspended or disbarred practitioners.

June 18, 2026 Form 1099NEC and 1099MISC / Information Reporting - Mid-Year Updates (Webinar)

• Form 1099-DA: IRS information return for digital asset proceeds from broker transactions.
• Form W-9: Current IRS Request for Taxpayer Identification Number and Certification.
• IRC Section 6051: Tax Notes research page for wage statement and electronic delivery rules referenced in the session.
• Form 1099-NEC: Current IRS nonemployee compensation information return.
• FLSA Section 7 Overtime Rules: eCFR regulations covering overtime compensation requirements.
• Worker Reclassification - Section 530 Relief: IRS guidance on employment tax relief for certain worker classification cases.
• Kwong Refund Deadline Discussion: National Taxpayer Advocate blog post on pandemic postponement dates and refund claim implications.
• Form 945: IRS annual return of withheld federal income tax, including backup withholding.
• Form 1042: IRS annual withholding tax return for U.S. source income of foreign persons.
• Treas. Reg. Section 31.3406(b)(3)-1: Tax Notes research page for backup withholding rules and thresholds.
• Powwow Prizes PLR Discussion: IRS tribal governments guidance on information reporting for powwow prize payments.
• IRC Section 7701(a)(1): Tax Notes research page for the federal tax definition of person.
• Commissioner v. Groetzinger: Supreme Court decision discussing trade or business activity.
• Treas. Reg. Section 1.861-18: GovInfo PDF for rules classifying transactions involving computer programs.
• Treas. Reg. Section 1.861-19: GovInfo PDF for rules classifying cloud transactions.
• Information Return Intelligence YouTube: Presenter video channel for additional 1099 and information reporting content.
• Information Return Intelligence Substack: Presenter writings on 1099 and information reporting topics.
• Jason Dinesen LinkedIn: Presenter LinkedIn profile.

June 23, 2026 Unreimbursed Expenses in LLC’s (Webinar)

June 24, 2026 Divorce & Tax Implications (Webinar)

June 25, 2026 EIC Eligibility and Due Diligence (Webinar)

June 30, 2026 Qualified Charitable Distributions (QCD) (Webinar)

July 7, 2026 2026 Quarterly Update Part 2 (Webinar)

July 8, 2026 Changing LLCs Structures - Tax Implications (Webinar)

July 14, 2026 Research Using ChatGPT (Webinar)

July 15, 2026 Calculating Basis of S-Corporation Shareholders (Webinar)

July 16, 2026 From Summonses to International Evidence Gathering Techniques - How the IRS Gathers Evidence in the 21st Century (Webinar)

July 21, 2026 2026 Statutes (Webinar)

July 28, 2026 Ethics Part 3 – What are Our Ethical Responsibilities When Dealing with the Non-Filer (Webinar)

July 29, 2026 Ethics Part 4 - Ethical Responsibilities During an IRS Audit (Webinar)

July 30, 2026 Employee vs. Contractor from IRS perspective (Webinar)

August 4, 2026 Employee vs Independent Contractor with VCSP and CSP (Webinar)

August 11, 2026 Managing the IRS Examination (Webinar)

August 25, 2026 Ethics Part 1 – Selling Your Practice and § 7216 Requirements (Webinar)

• Handouts
  • 7216 Client Consent to Disclose Letter: Sample client consent letter for disclosing tax return information in connection with practice transition and Section 7216 requirements.
  • General Client Notification Letter: Sample client notification letter for communicating practice sale or transition details.
• Section 7216 Information Center: IRS guidance on disclosure and use of tax return information by tax return preparers.
• IRC Section 6713: Cornell Legal Information Institute page for civil penalties on unauthorized disclosure or use of tax return information.
• Disclosure Laws: IRS overview of federal disclosure rules, including IRC Section 6103 confidentiality requirements.
• Treas. Reg. Section 301.7216-2: Regulations addressing permitted disclosures and uses, including rules relevant to sale of a tax practice.
• IRC Section 708: U.S. Code page for partnership continuation and termination rules.
• Treas. Reg. Section 301.6109-1: eCFR regulation covering identifying numbers, including EIN rules.
• Treas. Reg. Section 301.6103(n)-1: Cornell Legal Information Institute page for disclosure of returns and return information under written contracts.
• Publication 4557: IRS guide to safeguarding taxpayer data for tax professionals and businesses.
• Revenue Procedure 2013-14: IRS guidance referenced in connection with taxpayer consent and disclosure restrictions.
• Office of Professional Responsibility and Circular 230: IRS resource page for practitioner standards and Circular 230 responsibilities.
• Treas. Reg. Section 1.6695-2: Regulations covering tax return preparer due diligence and related record-retention requirements.
• IRC Section 6501(e): Tax Notes research page for extended limitations periods, including substantial omission rules.
• IRC Section 6511(d): Tax Notes research page for special limitation periods for claims for credit or refund.

August 26, 2026 Ethics Part 2 – Changes Proposed in the New Regulations and Why This is Important (Webinar)

• REG-116610-20: Federal Register proposed regulations governing practice before the Internal Revenue Service.
• 31 U.S.C. Section 330: Cornell Legal Information Institute page for Treasury authority to regulate practice before the Department.
• IRC Section 6694: Tax Notes research page for tax return preparer understatement penalties.
• 26 CFR Part 300: eCFR user fee regulations referenced for enrolled retirement plan agents and enrolled agents.
• Revenue Procedure 2014-42: IRS guidance establishing the Annual Filing Season Program.
• AICPA v. IRS: D.C. Circuit decision addressing the IRS Annual Filing Season Program.
• Revenue Procedure 2012-12: IRS Internal Revenue Bulletin guidance for continuing education provider approval procedures.
• 31 U.S.C. Section 9701: U.S. Code page for user charges under the Independent Offices Appropriation Act.
• FTC Safeguards Rule: eCFR page for 16 CFR Part 314, Standards for Safeguarding Customer Information.
• ABA Formal Ethics Opinion 18-483: ABA discussion of when lawyers should notify clients of data breaches.
• Publication 4557: IRS guide to safeguarding taxpayer data for tax professionals and businesses.
• Publication 5708: IRS guide for creating a written information security plan for tax and accounting practices.
• DC Legal Ethics Opinion 377: Guidance on impaired lawyers and related professional responsibilities.
• IRC Section 6110: Tax Notes research page for public inspection of written determinations and federal tax matter definitions.
• Treas. Reg. Section 1.6662-3: Cornell Legal Information Institute page for negligence or disregard of rules or regulations.
• Sexton v. Hawkins: Tax Notes court document on OPR jurisdiction over suspended or disbarred practitioners.

August 27, 2026 The Kovel Accountant (Webinar)

September 1, 2026 Offers in Compromise (Webinar)

September 2, 2026 Employment Taxes and the Trust Fund Recovery Penalty (Webinar)

September 3, 2026 2026 Quarterly Update Part 3 (Webinar)

October 8, 2026 Retirement Plan Distributions After SECURE 1.0 / 2.0 Acts (Webinar)

October 14, 2026 How the IRS Reconstructs Income in Tax Fraud Cases (Webinar)

October 27, 2026 Ethics Part 3 – What are Our Ethical Responsibilities When Dealing with the Non-Filer (Webinar)

October 28, 2026 Ethics Part 4 - Ethical Responsibilities During an IRS Audit (Webinar)

October 29, 2026 The Tricky Like-Kind Exchange (Webinar)

November 3, 2026 Complications with Residential Rentals (Webinar)

November 4, 2026 Fraud Technical Advisors: An End-Run Around the Case of Tweel? (Webinar)

November 10, 2026 Form 1099-DA (Webinar)

November 11, 2026 Tax-Exempt Organizations (Webinar)

November 12, 2026 Introduction to Financial and Estate Planning for IRAs (Webinar)

November 18, 2026 Maximizing Your Deductions on Form 1040 (Webinar)

November 19, 2026 2026 Quarterly Update Part 4 (Webinar)

December 15, 2026 Ethics Part 1 – Selling Your Practice and § 7216 Requirements (Webinar)

• Handouts
  • 7216 Client Consent to Disclose Letter: Sample client consent letter for disclosing tax return information in connection with practice transition and Section 7216 requirements.
  • General Client Notification Letter: Sample client notification letter for communicating practice sale or transition details.
• Section 7216 Information Center: IRS guidance on disclosure and use of tax return information by tax return preparers.
• IRC Section 6713: Cornell Legal Information Institute page for civil penalties on unauthorized disclosure or use of tax return information.
• Disclosure Laws: IRS overview of federal disclosure rules, including IRC Section 6103 confidentiality requirements.
• Treas. Reg. Section 301.7216-2: Regulations addressing permitted disclosures and uses, including rules relevant to sale of a tax practice.
• IRC Section 708: U.S. Code page for partnership continuation and termination rules.
• Treas. Reg. Section 301.6109-1: eCFR regulation covering identifying numbers, including EIN rules.
• Treas. Reg. Section 301.6103(n)-1: Cornell Legal Information Institute page for disclosure of returns and return information under written contracts.
• Publication 4557: IRS guide to safeguarding taxpayer data for tax professionals and businesses.
• Revenue Procedure 2013-14: IRS guidance referenced in connection with taxpayer consent and disclosure restrictions.
• Office of Professional Responsibility and Circular 230: IRS resource page for practitioner standards and Circular 230 responsibilities.
• Treas. Reg. Section 1.6695-2: Regulations covering tax return preparer due diligence and related record-retention requirements.
• IRC Section 6501(e): Tax Notes research page for extended limitations periods, including substantial omission rules.
• IRC Section 6511(d): Tax Notes research page for special limitation periods for claims for credit or refund.

December 16, 2026 Ethics Part 2 – Changes Proposed in the New Regulations and Why This is Important (Webinar)

• REG-116610-20: Federal Register proposed regulations governing practice before the Internal Revenue Service.
• 31 U.S.C. Section 330: Cornell Legal Information Institute page for Treasury authority to regulate practice before the Department.
• IRC Section 6694: Tax Notes research page for tax return preparer understatement penalties.
• 26 CFR Part 300: eCFR user fee regulations referenced for enrolled retirement plan agents and enrolled agents.
• Revenue Procedure 2014-42: IRS guidance establishing the Annual Filing Season Program.
• AICPA v. IRS: D.C. Circuit decision addressing the IRS Annual Filing Season Program.
• Revenue Procedure 2012-12: IRS Internal Revenue Bulletin guidance for continuing education provider approval procedures.
• 31 U.S.C. Section 9701: U.S. Code page for user charges under the Independent Offices Appropriation Act.
• FTC Safeguards Rule: eCFR page for 16 CFR Part 314, Standards for Safeguarding Customer Information.
• ABA Formal Ethics Opinion 18-483: ABA discussion of when lawyers should notify clients of data breaches.
• Publication 4557: IRS guide to safeguarding taxpayer data for tax professionals and businesses.
• Publication 5708: IRS guide for creating a written information security plan for tax and accounting practices.
• DC Legal Ethics Opinion 377: Guidance on impaired lawyers and related professional responsibilities.
• IRC Section 6110: Tax Notes research page for public inspection of written determinations and federal tax matter definitions.
• Treas. Reg. Section 1.6662-3: Cornell Legal Information Institute page for negligence or disregard of rules or regulations.
• Sexton v. Hawkins: Tax Notes court document on OPR jurisdiction over suspended or disbarred practitioners.

December 17, 2026 Alphabet Soup for Installment Agreements (Webinar)

September 15, 2026 Fall Topical Federal Tax Update (Seminar)

September 17, 2026 Fall Topical Federal Tax Update (Seminar)

September 22, 2026 Fall Topical Federal Tax Update (Seminar)

September 24, 2026 Fall Topical Federal Tax Update (Seminar)

September 30, 2026 Fall Topical Federal Tax Update (Seminar)

December 1, 2026 Year-End Federal Tax Update (Seminar)

December 4, 2026 Year-End Federal Tax Update (Seminar)

December 8, 2026 Year-End Federal Tax Update (Seminar)

December 9, 2026 Year-End Federal Tax Update (Seminar)

December 11, 2026 Year-End Federal Tax Update (Seminar)