2026 Statutes
Join us as we review the 3 Statue Issues with IRS, Collection, Assessment and Refund. It is important as tracking statutes protect your client but understanding them can be confusing. We will demystify all three and provide examples.
Ethics Part 3 – What are Our Ethical Responsibilities When Dealing with the Non-Filer
Non-Filers are hard, and it is never too late to remind ourselves of the overall process and our ethical responsibilities. The retainer is a must, but being able to motivate the client can be a difficult issue. How does “due diligence” apply and where do we draw the line on expenses and reconstruction.
Ethics Part 4 – Ethical Responsibilities During an IRS Audit
Audit selection is increasingly AI-driven instead of random or purely manual. AI enables faster scanning and analysis of huge volumes of data — returns, 3rd-party reports, correspondence — which would be impossible via manual processing at that scale. As we prepare for future audits, we need to be aware of the challenges, risks and limitations […]
Employee vs. Contractor from IRS perspective
This course outlines how the IRS determines whether a worker is classified as an employee or independent contractor, focusing on the three-factor control test: behavioral, financial, and relationship of the parties. Attendees will learn how to apply IRS standards, identify misclassification risks, and navigate relief provisions such as Section 530 and the Classification Settlement Program […]
From Summonses to International Evidence Gathering Techniques – How the IRS Gathers Evidence in the 21st Century
This course reviews the evolving tools the IRS uses to gather evidence in civil and criminal tax cases, from administrative summonses to electronic surveillance and treaty-based requests. We examine key procedures under IRC §7602, John Doe summonses, FinCEN collaboration, and the growing use of international information exchange agreements. Attendees will understand how modern enforcement leverages […]
2026 Quarterly Update Part 2
Find out what is new with IRS and guidance that has been issued recently. We also look at practices and procedures changes or reminders. This one-hour session will keep you up to date.
Changing LLCs Structures – Tax Implications
This course examines the federal tax implications of changing LLC structures, including conversions, reorganizations, and classification elections. Participants learn how entity classification rules, deemed transactions, basis adjustments, and timing issues affect owners when an LLC changes from disregarded entity to partnership or corporation, or vice versa. The course emphasizes compliance, planning considerations, and documentation requirements […]
Research Using ChatGPT
Are you ready to move into the Artificial Intelligent (AI) tools available online. Join us as we demonstrate the advantages and disadvantages of using AI in tax research. The “human” element is still necessary, and caution should be used, but AI can be helpful in you tax practice. This will be a “live” demonstration with […]
Calculating Basis of S-Corporation Shareholders
This course explains how to calculate and track shareholder basis in S corporations, with a focus on the tax implications of contributions, distributions, loans, and passthrough income or loss. Attendees will learn how to properly complete Form 7203 and understand ordering rules for basis adjustments, including limits on loss deductions. We also address common errors […]