Resource Directory

2024 Webinar & Seminar Schedule

May

Hobby Losses (5/22)
Quarterly Tax Update 2024: Part 1 (5/23)

June

The Basics of LLC’s (6/6)
Ethics Part 1 (6/13)
- Form 14242, Report Suspected Abusive Tax Promotions or Preparers contains a questionnaire that should be used to record informant contacts and to facilitate referrals to the:
- Internal Revenue Service Abusive Schemes Lead Development Center. Online referrals can also be made using the Form 14242, Document Upload Tool
- Considerations for IRS Examinations of ERC Claims
Ethics: Part 2 (6/13)
Overview of Form 1040 & Tax Change Basics for 2024 (6/19)
Anatomy of a Civil Tax Controversy (6/21)
Wealth Transfer Tax Strategies (6/26)

July

August

The DNA of Schedule C (8/8)
Short Term Rentals (8/13)
- Chief Counsel Advice (CCA)
- Revenue Ruling 83-139
Popular Tax Breaks and Deductions (8/14)
1031 Exchanges (8/15)
- IRS Publication (2023) – Sales and other dispositions of assets
- Section 1031
- Form 8824 Like-Kind Exchanges
Quarterly Tax Update (2024): Part 2 (8/20)
- IRS ERC Withdrawal Program
- IRS claim withdrawal process
- National Taxpayer Advocate, Erin Collins, mid-year report to Congress
- Executive Order on Transforming Federal Customer Experience and Service Delivery to Rebuild Trust in Government
- Social Security to Expand Access to SSI Program by Updating Definition of a Public Assistance Household
- Social Security to Remove Barriers to Accessing SSI Payments
- Social Security to Expand SSI Rental Subsidy Policy
- National Taxpayer Advocate’s 2023 Annual Report to Congress
- Taxpayer Advocate Service’s (TAS’s) plans to increase awareness of the risks related to the lack of federal oversight for paid return preparers.
- IRS Cannabis industry FAQs
- IRS Cannabis industry other information
- IRS announced a new effort focused on high-income taxpayers
- IRS announced a new series of steps to combat abusive partnership transactions
- IRS announced plans to begin dozens of audits involving personal use of business aircraft
- The transferability provisions of the Inflation Reduction Act
- IRS has warned taxpayers not to fall for scams (Fuel Tax Credit, Sick and Family Leave Credit, etc.)
- IRS FAQs on Tax Credits for Paid Leave
- Form 14242 – Report Suspected Abusive Tax Promotions or Preparers
Updated Retirement Contributions & Distributions (8/21)
Ethics: Part 1 (8/22)
Ethics: Part 2 (8/22)

September

Ethics: Part 3 (9/10)
- Annual Filing Season Program CPE Requirements
Ethics: Part 4 (9/10)
- Guidance on Restrictions during suspension or disbarment from practice
- About Form 8821, Tax Information Authorization
Taking off the gloves: What to Expect in US Tax Court (9/11)
Fall Federal Tax Update – Seminar (9/18, 9/20, 9/24 and 9/26)
- #1 – Overview New Tax Laws & Updates:
  - Notice 2022-53
  - Notice 2023-54
  - IRS definitions: primary residence
  - Frequently asked questions about energy efficient home improvements and residential clean energy property credits
  - Energy Star requirements
  - The home energy audit must:
  - Department of Energy certification programs for the Energy Efficient Home Improvement Credit (§ 25C)
  - Notice 2023-59
  - qualify through other efficiency criteria
  - Notice 2013-70, IRB 2013-47
  - Publication 5866, New Clean Vehicle Tax Credit Checklist
  - Publication 5905, Information for Consumers Purchasing a New or Used Clean Vehicle
  - Find information on credits for used clean vehicles
  - Find information on credits for qualified commercial clean vehicles
  - Find information on credits for new plug-in EVs purchased before 2023
- #2 – Other Tax Law Topics:
  - Notice 2014-7
  - See Stromme v. Commissioner, 138 T.C. 213, 218 (2012), citing Dobra v. Commissioner, 111 T.C. 339 (1998)
  - Medicare Waiver Payments
  - Tax Exempt Organization Search list
  - Form 1023, Form 1023-EZ, Form 1024 or Form 1024-A with appropriate user fee
  - Form 1120, U.S. Corporation Income Tax Return within tax year
  - Form 1041, U.S. Income Tax Return for Estates and Trusts within tax year
  - Publication 78
  - FAQs – Automatic revocation of exemption for non-filing
  - Flora v. United States, 362 U.S. 145
  - Rev. Rul. 2004-34, Rev. Rul. 2006-17, Rev. Rul. 2004-29
  - The IRS has created a special withdrawal program for those with pending claims
  - It is important for taxpayers to understand why they received a Form 1099-K, then use the form
  - if they received a Form 1099-K but shouldn’t have
  - Notice 2023-74
  - Form 1099-K, Payment Card and Third-Party Network Transactions
  - offer in compromise
  - Form 13711, Request for Appeal of Offer in Compromise
  - send a letter to the IRS with certain information about their situation
  - Form 656, Offer in Compromise
  - Form 433-B (OIC), Collection Information Statement for Businesses
  - Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individuals
  - Administration’s proposed FY 2025 budget
  - IRS Static Files Directory
  - Section 9 – Notices and Notice Codes
- #3 – Form 709 – Gift Tax Return:
  - FAQs on estate taxes
  - Publication 551
- #4 – IRS Fall Notices 2024
  - Letter 6173 – Virtual Currency
  - Notice CP25T – Adjustment of Estimated Tax Payments
  - Notice CP40 – Assignment to Collection Agency
  - Notice CP561C – Child’s Expired ATIN
  - Notice CP563 – Child’s Expired ATIN
  - Notice CP59 – Non-Filer Notice
  - Notice CP16T – Changes to Return (Overpayment or Error)
  - Letter 6018-B – Confirming Representation
  - Letter 6018 – Confirming Representation
  - Notice CP523H – Termination of Installment Agreement
  - Forms and Publications about appeal rights
  - Form 9423 – Collection Appeal Request
  - Form 2848 – Power of Attorney
  - Notice CP14I – RMD not Taken
  - Notice CP48 – Renew ITIN
  - Notice CP291 – Termination of a ESBT
  - Notice CP45 – Overpayment Not Applied
  - Letter 2531 – Matching Notice
  - Letter 2030 – Matching Notice
  - Notice CP01S with Form 14039
  - Notice CP301 – Client Accessing IRS Account
  - Notice CP08 – Additional Child Tax Credit
  - Notice CP53 – Cannot Honor Direct Deposit
  - Notice CP153 – Cannot Direct Deposit Refund
  - Notice CP53B – Cannot Direct Deposit Refund
  - Notice CP248 – Must Make Federal Tax Deposits Electronically
  - Notice CP148A – Notice of Change of Address
  - Notice CP148B – Notice of Change of Address
  - Notice CP508C – Passport Notification
  - Notice CP508R – Passport Notification
  - Notice CP238 – No Penalty for Late FTD Payments
  - Notice CP235 – Change in Deposit Requirements
  - Notice CP60 – Misapplied Payment
  - Notice CP231 – Refund Returned to IRS
  - Notice CP547 – CAF Number Assigned
  - Notice CP264 – S Election Not Approved
  - Notice CP279 – Parent S Corporation Election Accepted
  - Notice CP261 – S Corporation Election Accepted
  - Notice CP91 – Levy Notification (SS Benefits)
  - Notice CP3219N – Notice of Deficiency
  - Guidance for Petitioners: Starting a Case
  - Notice CP79B – Denial of Credits
  - Notice CP01H – Deceased Individual (Filed – Lock Notification)
  - Notice LP60 – Information Requested for a Deceased Taxpayer
  - Notice CP39 – Application of Overpayment
  - Notice CP259 – Client Failed to File Form 941
  - Notice CP04 – Military Dates of Service
  - IRS Static File Directory
  - Clean Vehicle Credits
  - Notice CP504B – “Wake up Call”
  - Notice CP51A – Language
- #5 – Ethics for the Tax Professional
  - G20 Public Trust in Tax Survey
- #6 – Keeping Client Data Secure
  - Template – Start a Security Plan
  - Complete Checklist – Data Theft Information for Tax Professionals
  - IRS Stakeholder Liaison local contacts

October

Fall Federal Tax Update – Seminar (10/2)
- #1 – Overview New Tax Laws & Updates:
  - Notice 2022-53
  - Notice 2023-54
  - IRS definitions: primary residence
  - Frequently asked questions about energy efficient home improvements and residential clean energy property credits
  - Energy Star requirements
  - The home energy audit must:
  - Department of Energy certification programs for the Energy Efficient Home Improvement Credit (§ 25C)
  - Notice 2023-59
  - qualify through other efficiency criteria
  - Notice 2013-70, IRB 2013-47
  - Publication 5866, New Clean Vehicle Tax Credit Checklist
  - Publication 5905, Information for Consumers Purchasing a New or Used Clean Vehicle
  - Find information on credits for used clean vehicles
  - Find information on credits for qualified commercial clean vehicles
  - Find information on credits for new plug-in EVs purchased before 2023
- #2 – Other Tax Law Topics:
  - Notice 2014-7
  - See Stromme v. Commissioner, 138 T.C. 213, 218 (2012), citing Dobra v. Commissioner, 111 T.C. 339 (1998)
  - Medicare Waiver Payments
  - Tax Exempt Organization Search list
  - Form 1023, Form 1023-EZ, Form 1024 or Form 1024-A with appropriate user fee
  - Form 1120, U.S. Corporation Income Tax Return within tax year
  - Form 1041, U.S. Income Tax Return for Estates and Trusts within tax year
  - Publication 78
  - FAQs – Automatic revocation of exemption for non-filing
  - Flora v. United States, 362 U.S. 145
  - Rev. Rul. 2004-34, Rev. Rul. 2006-17, Rev. Rul. 2004-29
  - The IRS has created a special withdrawal program for those with pending claims
  - It is important for taxpayers to understand why they received a Form 1099-K, then use the form
  - if they received a Form 1099-K but shouldn’t have
  - Notice 2023-74
  - Form 1099-K, Payment Card and Third-Party Network Transactions
  - offer in compromise
  - Form 13711, Request for Appeal of Offer in Compromise
  - send a letter to the IRS with certain information about their situation
  - Form 656, Offer in Compromise
  - Form 433-B (OIC), Collection Information Statement for Businesses
  - Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individuals
  - Administration’s proposed FY 2025 budget
  - IRS Static Files Directory
  - Section 9 – Notices and Notice Codes
- #3 – Form 709 – Gift Tax Return:
  - FAQs on estate taxes
  - Publication 551
- #4 – IRS Fall Notices 2024
  - Letter 6173 – Virtual Currency
  - Notice CP25T – Adjustment of Estimated Tax Payments
  - Notice CP40 – Assignment to Collection Agency
  - Notice CP561C – Child’s Expired ATIN
  - Notice CP563 – Child’s Expired ATIN
  - Notice CP59 – Non-Filer Notice
  - Notice CP16T – Changes to Return (Overpayment or Error)
  - Letter 6018-B – Confirming Representation
  - Letter 6018 – Confirming Representation
  - Notice CP523H – Termination of Installment Agreement
  - Forms and Publications about appeal rights
  - Form 9423 – Collection Appeal Request
  - Form 2848 – Power of Attorney
  - Notice CP14I – RMD not Taken
  - Notice CP48 – Renew ITIN
  - Notice CP291 – Termination of a ESBT
  - Notice CP45 – Overpayment Not Applied
  - Letter 2531 – Matching Notice
  - Letter 2030 – Matching Notice
  - Notice CP01S with Form 14039
  - Notice CP301 – Client Accessing IRS Account
  - Notice CP08 – Additional Child Tax Credit
  - Notice CP53 – Cannot Honor Direct Deposit
  - Notice CP153 – Cannot Direct Deposit Refund
  - Notice CP53B – Cannot Direct Deposit Refund
  - Notice CP248 – Must Make Federal Tax Deposits Electronically
  - Notice CP148A – Notice of Change of Address
  - Notice CP148B – Notice of Change of Address
  - Notice CP508C – Passport Notification
  - Notice CP508R – Passport Notification
  - Notice CP238 – No Penalty for Late FTD Payments
  - Notice CP235 – Change in Deposit Requirements
  - Notice CP60 – Misapplied Payment
  - Notice CP231 – Refund Returned to IRS
  - Notice CP547 – CAF Number Assigned
  - Notice CP264 – S Election Not Approved
  - Notice CP279 – Parent S Corporation Election Accepted
  - Notice CP261 – S Corporation Election Accepted
  - Notice CP91 – Levy Notification (SS Benefits)
  - Notice CP3219N – Notice of Deficiency
  - Guidance for Petitioners: Starting a Case
  - Notice CP79B – Denial of Credits
  - Notice CP01H – Deceased Individual (Filed – Lock Notification)
  - Notice LP60 – Information Requested for a Deceased Taxpayer
  - Notice CP39 – Application of Overpayment
  - Notice CP259 – Client Failed to File Form 941
  - Notice CP04 – Military Dates of Service
  - IRS Static File Directory
  - Clean Vehicle Credits
  - Notice CP504B – “Wake up Call”
  - Notice CP51A – Language
- #5 – Ethics for the Tax Professional
  - G20 Public Trust in Tax Survey
- #6 – Keeping Client Data Secure
  - Template – Start a Security Plan
  - Complete Checklist – Data Theft Information for Tax Professionals
  - IRS Stakeholder Liaison local contacts
Ethics: Part 1 (10/8)
Ethics: Part 2 (10/8)
Gift Tax Reporting on Form 709 (10/9)
The Fifth Amendment & Offshore Audits (10/16)
Employee vs Independent Contractor (10/17)
Tax Implications of the Gig Economy (10/23)
Hobby Loss (10/24)
Overview of Form 1040 (10/30)
Trusts and Estates: Part 1 (10/31)

November

Trusts and Estates: Part 2 (11/6)
Understanding Financial Statements for Schedule C’s, S Corps & Partnerships (11/7)
Ethics: Part 3 (11/12)
Ethics: Part 4 (11/12)
Various Form 1099s (11/13)
Quarterly Tax Update 2024: Part 3 (11/14)
S Corp Basis (Form 7203) and Partnership Basis (11/19)
Demystifying the FBAR (11/20)
SECURE 1.0 and 2.0 Acts (11/21)

December

Year-End Federal Tax Update – Seminar (12/3, 12/6, 12/10, 12/11 and 12/13)
Penalty Abatement (12/17)
Ethics: Part 1 (12/18)
Ethics: Part 2 (12/18)

(Note: Paid attendees can request a link to the replay of any previously recorded webinar presentations by emailing us at [email protected])

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2024 Webinar & Seminar Schedule

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