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Preparing Your IRS Appeal

Kristy Maitre – Tax SpecialistCenter for Agricultural Law and TaxationAugust 23, 2016

IRS Office of Appeals

• Every year, the IRS Office of Appeals helps over 100,000 taxpayers resolve their tax disputes without going to Tax Court

• They are an independent organization within the IRS whose mission is to help taxpayers and the Government resolve tax disagreements

• Appeals does not seek to take sides in a dispute; rather they offer an objective point of view on each individual case

• They review each case after the applicable IRS compliance has made its decision and works to resolve disagreements in the case on a basis that is fair and impartial to both the Government and the taxpayer

• Appeals also offers mediation services through Fast Track Settlement and other programs

• These mediation programs are designed to help the taxpayer resolve their dispute at the earliest possible stage in the audit or collection process

The Taxpayer’s Rights

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Appeals

• Examination

• Collection

• This is not the time for:

Mission

• The Internal Revenue Service (IRS) Office of Appeals (Appeals) was formed in 1927

• Despite numerous changes since its formation, Appeals’ mission has remained the same:

– To resolve tax controversies, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service

Positives

• Tax controversies can involve proposed tax assessments, tax collection, or other IRS actions

• Once the IRS issues a final notice, taxpayers can generally seek a remedy from the courts

• However, the Appeals process is less formal and less costly than court proceedings and is not subject to judicial rules of evidence or procedure

• Historically, Appeals has been able to settle the majority of the cases that come within its jurisdiction

• In addition, taxpayers do not give up judicial review by coming to Appeals

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Independence

• Independence is the most important of Appeals’ core values

• Independence from IRS compliance functions is critical for Appeals to accomplish its mission

• The IRS Restructuring and Reform Act of 1998 directed the IRS Commissioner to develop and implement a plan to reorganize the IRS by establishing organizational units

• It also specified that the reorganization plan should ensure an independent Appeals function within the IRS, including a prohibition of “ex parte” communications between Appeals officers and other IRS employees to the extent that such communications appear to compromise the independence of Appeals officers

Recent ChangesCollection Appeals

• Appeals will not take investigative actions with respect to financial information provided by taxpayers – Financial information needing investigation or verification will be sent to

Collection

• Appeals will only consider assets that were documented by Collection or introduced by the taxpayer

• Appeals will accept as “verified” those financial statements reviewed by Collection within the previous 12 months

• Appeals will not make recommendations to file Notices of Federal Tax Lien

• All Offers in Compromise (OIC) submitted in Collection Due Process (CDP)or Equivalent Hearings will be reviewed by Collection for a preliminary recommendation or acceptance

• In non‐CDP OIC cases, Appeals will only determine the acceptability of the OIC and will not offer other collection alternatives

Recent ChangesExamination

• Appeals will attempt to settle a case on factual hazards when not fully developed by Examination(i.e., cases will not be sent back to Examination for further development)

• Appeals will not raise new issues or reopen issues on which the taxpayer and Examination have reached an agreement, with limited exceptions

• Most new case receipts in Appeals must have at least one year remaining on the statute of limitations

• Appeals will return non‐docketed cases to Examination when a taxpayer submits new information or evidence or raises a new issue that merits investigation or additional analysis

• For most work streams, Appeals will engage Examination for review and comment when a taxpayer raises a relevant new theory or alternative legal argument

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Options

• What are the options once the client has been selected for an audit?

– Agree to the proposed adjustments/sign the audit report

– Disagree with the proposedchanges/protest/appeal the findings

– Time frame is 30 days

Review, Gather and Prepare(RGP)

RGP

• Prepare a history of the case/client

• Focus on the facts

• Develop your position and how to support

• Review the examination report and work papers

• Revise as needed

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RGP

• What are the issues? • Do the proposed adjustments reflect all related

adjustments?• Is the proposed adjustment figured correctly?• Are the proposed adjustments based on the facts

presented? • Does the law support the position on the return?• Do you know the law and can establish that the facts

comply with the law? • Have you developed clear and convincing arguments

to support the position?

Preparing Your Appeals RequestOverview

• Taxpayers and their representatives are encouraged to fully cooperate with IRS compliance functions during the development of the case so a file is complete when coming to Appeals

• When appealing a compliance function’s decision, taxpayers should be specific in their tax appeal on the item(s) in dispute

• The introduction of new information in Appeals may result in Appeals releasing jurisdiction and returning the file to compliance

• These changes will help preserve an impartial appeal right for taxpayers when the Office of Appeals is reviewing a compliance determination

Is Appeals the Place for You?

• Appeals is the place for the client if ALL of the following apply: – The client received a letter from the IRS explaining the right to

appeal the IRS’s decision– The client does not agree with the IRS’s decision– The client is or will not sign the agreement form sent to them

• If all of the above are true, then the client may be ready to request an Appeals conference or hearing

• Appeals is not for the client if ANY of the following apply:– The correspondence they received from the IRS was a bill and

there was no mention of Appeals– The client did not provide all information to support their

position to the examiner during the audit– The only concern is that the client cannot afford to pay the

amount they owe

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Are You Ready to Request an Appeals Conference or Hearing?

• The taxpayer is ready to request an Appeals conference or hearing if they can explain why they disagree with the IRS position

• Consider the following:– Did the IRS make an incorrect decision due to misinterpreting

the law– Is there a misunderstanding of the facts and IRS did not properly

apply the law– Is the issue a gray area?– Is IRS taking an inappropriate collection action against your

client or the taxpayer does not agree with Collection's denial of the offer in compromise

– Does the client believes the facts used by the IRS are incorrect

Preparing a Request for Appeals

• As a representative, when you disagree with the IRS's determination, you may request an Appeals conference for your client by filing a written protest

• As a representative you must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS

• Form 2848, Power of Attorney and Declaration of Representative will need to be on file with the IRS

Protests

• A formal written protest is required in all cases to request an Appeals conference, unless the client qualifies for the Small Case Request procedure

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How to File a Formal Written Protest

• The client's name, address, and a daytime telephone number• A statement that they want to appeal the IRS findings to the Office

of Appeals• A copy of the letter received that shows the proposed change(s)• The tax period(s) or year(s) involved• A list of each proposed item with which they disagree• The reason(s) the client disagrees with each item• The facts that support the position on each item• The law or authority, if any, that supports the position on each

item • The penalties of perjury statement as follows: “Under the

penalties of perjury, I declare that the facts stated in this protest and any accompanying documents are true, correct, and complete to the best of my knowledge and belief.”

• A signature under the penalties of perjury statement

Problems

• A copy of the letter received that shows the proposed change(s)

• 30 day time frame

What is Audit Reconsideration?

• An Audit Reconsideration is a process used by the Internal Revenue Service to help you when you disagree with the results of an IRS audit of the tax return, or a return created for the client by the IRS because they did not file a tax return as authorized by the Internal Revenue Code 6020(b)

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Reasons for a Request

• You may request audit reconsideration if you:

– Did not appear for your audit

– Moved and did not receive correspondence from the IRS

– Have additional information to present that you did not provide during your original audit

– Disagree with the assessment from the audit

– Your 30 day time frame for appeals has passed

Representative

• If a representative prepares and signs the protest, he or she must substitute a declaration for the penalties of perjury statement that includes:– That he or she submitted the protest and any accompanying documents, and

– Whether he or she knows personally that the facts stated in the protest and any accompanying documents are true and correct

• You must send the formal written protest within the time limit specified in the letter that offers the right to appeal the proposed changes

• Generally, the time limit is 30 days from the date of the letter

Format

• Identify the item on which there is a disagreement

– Filing status

– Exemptions

– Interest or dividends

• Provide information on why you disagree

• Provide specific information to support the position

• Provide substantial authority for the position

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Tips

• The appeals officer is going to rely heavily on the law, and what it says should be done in a particular situation

• When the law is on your side, you should know which law, and exactly what it says so that you can point it out at the conference

• Be on time for the conference or hearing• Make your arguments clear and concise, and walk the appeals

officer through each argument step‐by‐step, providing documentation or testimony in support of each fact and/or conclusion as you present it

• Be willing to negotiate• The purpose of an appeal conference is to reach an agreement and

settle the matter• If you know which issues are worth fighting about, and are willing

to compromise on others, the conference will go more quickly and you may get a better result

Getting Started

• Request a copy of the auditor’s file, this takes time– Send your protest based on the information you have

• Send a certified letter to the address where the protest letter or Request of Appeals Review form was sent

• Gather and organize the documents

• Gather all documents, which prove any part of the argument(s), and organize them in manner that allows you to find them, as you need them in order to support the argument

• Research the tax laws, which are in dispute

Information from Open Case Files

• If you are working with an IRS employee on an open case, you may request information from the case file (such as copies of work papers or other records) directly from the IRS employee assigned to the matter

• Regardless you should ALWAYS request a copy of the work papers at the time of the audit

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Freedom of Information Act (FOIA)

• All IRS records are subject to FOIA requests• However, FOIA does not require the IRS to

release all documents that are subject to FOIA requests

• The IRS may withhold information pursuant to nine exemptions and three exclusions contained in the FOIA statute

• The Freedom of Information Act applies to records either created or obtained by an agency and under agency control at the time of the FOIA request

Exemptions

• Classified Documents Pertaining to National Defense and Foreign Policy

• Internal IRS Personnel Rules and Practices• Information Exempt Under Other Laws• Trade Secrets and Confidential Commercial or Financial

Information• Inter‐Agency or Intra‐Agency Memorandums or Letters• Personal Privacy• Law Enforcement• Financial Institutions• Geological Information

Making a FOIA Request

• The first step in making a request under the FOIA is to identify the IRS office that is most likely to have the records

• A FOIA request must be addressed to an IRS Disclosure Office that services FOIA requests

• Often, the requester knows beforehand which IRS office has the desired records

• The FOIA request must be in writing to the office with jurisdiction over the records sought

• Letters requesting records under the FOIA can be short and simple

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FOIA Information

Public Liaisons

• FOIA requestors who have questions or want to know the status of a request may contact the FOIA Public Liaison for their state

• The Public Liaison will direct the inquiry to the FOIA Requestor Service Center that is handling the request

• Following response from the Service Center staff, FOIA requestors who require more information or assistance may contact the IRS Disclosure Manager, who serves as the FOIA Public Liaison for that Center

• The Service Center staff member can provide the name and contact information for the Public Liaison for that office

• The Public Liaison can assist with reducing delays, explaining the status of the request, and resolving disputes

Public Liaisons

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Basic Elements of a FOIA Letter

• First, the letter should state that the request is being made under the Freedom of Information Act

• Second, the request should identify the records that are being sought as specifically as possible

• Third, the name and address of the requester must be included along with a copy of the requester’s driver’s license or a sworn or notarized statement swearing to or affirming their identity if the request involves the tax records of an individual or a business– In this case, the authority of the requester to receive such records

must be established

• Fourth, the requester should make a firm commitment to pay any fees which may apply – The complete regulatory requirements for FOIA requests filed with the

IRS are available at 67 Federal Register 69673, Treasury Regulation 601.702

How to Write Your Freedom of Information Act Request

• FOIA provides that any person may make a request for IRS records, the request must meet the following criteria:– Include the address of the requester so that the IRS can properly respond

– You may also wish to include a daytime phone number where an IRS Disclosure Manager or caseworker can contact you

– IRS may need to contact you to further clarify what you are seeking or to work with you in addressing any possible fees

• By providing this information IRS may be able to respond to the request more quickly


• Send to the correct IRS Office• Write “FOIA” on the envelope• State that you make your request pursuant to the Freedom

of Information Act, and/or Privacy Act, if requesting personal records

• Describe the records requested as specifically as possible• Provide the name, subject matter, location and years at

issue of the requested documents, if available• State whether you wish to inspect the records or desire to

have a copy made and furnished without first inspecting the records

• The IRS Disclosure Office may be able to respond to the request quicker if you attach copies of any correspondence pertaining to the documents you are requesting

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• State the requester category to enable a proper fee determination

• The categories of requesters are:

– Commercial use

– Media

– Educational institutions and non‐commercial scientific institutional

– Others (including individual)

Schedule

Sample FOIA Letters

• https://www.irs.gov/uac/freedom‐of‐information‐act‐foia‐guidelines#appendixA

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FOIA Request

• Submit required proof of identity and proof of your authority to access the information if the records that you are requesting are confidential and not available to the general public

• The IRS will not, without proof of your identity, release to you, or anyone else, documents that should be available only to you to protect your privacy

• Include an agreement to pay all fees that the processing of your request may incur

• You may specify an upper limit to the amount of money you are willing to pay to satisfy your request

• Submit a written and signed request, (stamped or digital signatures are not acceptable)

Establishing Proof of Identity and Right to Access

• You must show proof of identity and demonstrate your right to access information to receive copies of documents protected under the Privacy Act or Internal Revenue Code 6103:– Signing your FOIA request (stamped or digital signatures are unacceptable for

the purpose of establishing identity), including your address in the request, and attaching a copy of one form of identification bearing your signature (such as your drivers license), or

– Presenting a notarized statement swearing to or affirming your identity, or– Presenting a sworn statement as to your identity, under penalty of perjury

(You may include in your FOIA request "I declare under penalty of perjury of the laws of the United States of America that the foregoing is true and correct. Executed on [date]. I am [your name] and I am requesting…."), or

– Providing an official document showing proof of entitlement as the sole proprietor, member of partnership, corporate officer, shareholder, etc., if requesting the records of a business

– For records of a deceased individual you must provide a document showing proof of status as administrator, executor, or trustee of estate; if an heir at law, next of kin, or beneficiary under the will, proof of a material interest which will be affected by information contained in the requested documents and proof of the kinship, e.g., a copy of birth certificate or will

John Doe

• John Doe comes to you to assist in appealing a correspondence audit with IRS

• IRS has denied his dependency exemption, Head of Household filing status and certain credits for which he qualifies

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Sample Appeals Letter

Attachments

Appeals Relief Request

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Background Information

Statement of Facts

Head of HouseholdDiscussion of Law

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Earned Income Tax Credit and Child Tax Credit Discussion of Law

Conclusion

How to File a Small Case Request

• You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less

• For an offer in compromise, the entire amount for each tax period includes total unpaid tax, penalty and interest due

• Note: Employee plan, exempt organizations, S corporations and partnerships are not eligible for Small Case Requests

• Follow the instructions in the letter you received• Use Form 12203, Request for Appeals Review, or the form

referenced in the letter to file your appeal, or prepare a brief written statement

• List the disagreed item(s) and the reason(s) you disagree

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Form 12203

Request for Appeal of Offer in Compromise

Form 9423

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What will Happen When Your Client Appeals Their Case?

• Normally, the IRS will not take any action to collect the tax for the tax periods Appeals is considering, unless the IRS believes the collection of the tax is at risk or the client is a business meeting the criteria for a Disqualified Employment Tax Levy

What will Happen When Your Client Appeals Their Case?

• The IRS can’t levy until 30 days after the rejection or termination of the agreement

• If the client appeals within the 30‐day period, the IRS will be prohibited from levying until the appeal is completed unless the IRS believes the collection of the tax is in jeopardy

• Once Appeals makes a decision regarding the case, that decision is binding on both parties

• You cannot obtain judicial review of Appeals’ decision following a CAP hearing

• However, there may be other opportunities to obtain administrative or judicial review of the issue raised in the CAP hearing

• For example, a third party may contest a wrongful levy by filing an action in district court

• Publication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b)

• Note: Providing false information, failure to provide all pertinent information or fraud will void Appeals’ decision

How Do You Appeal the Rejection of a Proposed Installment Agreement?

• Call the telephone number shown on the letter rejecting the proposed installment agreement and explain that you want to appeal the rejection

• Your appeal need not be in writing unless the rejection letter was sent by a Revenue Officer, in which case your request for an appeal must be in writing, preferably using Form 9423, Collection Appeal Request

• While a conference is recommended, you need not have a conference with a Collection manager before appealing the rejection of a proposed installment agreement

• Your request for an appeal of the rejection of a proposed installment agreement must be made on or before the 30th day after the date of the rejection letter (the mailing of a written request, including a Form 9423, must be postmarked on or before such day).

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How Do You Appeal a Proposed Modification or Modification of an Installment Agreement?

• The IRS may propose to modify the terms of the installment agreement based on the client's financial information

• If the IRS does not hear from the taxpayer after proposing to modify the installment agreement, it may proceed to modify the agreement

• If the client has been informed that their agreement is being modified or has been modified, they may request an Appeals hearing under CAP procedures

• If they wish to file an appeal concerning a proposed modification or modification of the installment agreement, follow the procedure we just discussed

Fast Track Settlement

• Fast Track Mediation is designed to help Small Business/Self Employed (SB/SE) taxpayers resolve many disputes resulting from examinations (audits), offers in compromise, trust fund recovery penalties, and other collection actions while your case stays in SB/SE

• Appeals personnel trained in mediation help you and an IRS representative discuss the issues involved in your disagreement, and possible ways to resolve it

• The goal is to reach a jointly agreeable solution, consistent with relevant law, within forty days

• The mediator will not require either party to accept a certain outcome

Application for Fast Track SettlementForm 14017

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Fast Track Settlement

• You and the IRS representative must sign an agreement to mediate, Form 13369, for your case to be considered for mediation

• You don’t have to file a formal protest to request fast track mediation, but you must provide a written position with your request for mediation

• Most cases, which are not docketed in any court, qualify for fast track mediation

• Some of the excluded cases are:– Issues with no legal precedent;– Issues where the courts’ decisions differ between jurisdictions;– Campus and Automated Collection Service cases;– Collection Appeals Program cases; and– Those with only frivolous arguments

Appeals Mediation Programs

• Alternative Dispute Resolution (ADR)• Mediation is an informal, confidential, and flexible dispute

resolution process in which an Appeals Officer trained in mediation techniques serves as an impartial third party facilitating negotiations between the disputing parties

• The Appeals mediators help resolve disputes by identifying:– The core issues– Possible obstacles to settlement– Working with the parties to develop resolution strategies

• The Appeals mediator has no power to render a decision or to force either party to accept a settlement

• With the Fast Track Settlement program, however, the Appeals mediator may suggest settlement proposals

Before the 30 Day Letter is Issued

• Fast Track Settlement is designed to help other IRS Operating Division taxpayers expeditiously resolve disputes

• during an examination while their case is still in Examination or Collection• Fast Track Settlement brings Appeals resources to a mutually agreed

upon location to resolve the dispute before the 30‐day letter is issued• A specially trained Appeals employee facilitates the discussion between

you and the revenue agent and their team or group manager to reach and execute a settlement with which you both agree

• You may request Fast Track Settlement after Form 5701, Summary of Issues, Examination Re‐Engineering Lead Sheets or other similar document has been issued and you have provided a written response

• FTS may be available for factual and legal issues, including listed transactions, Compliance and Appeals Coordinated Issues, and issues that require consideration of the hazards of litigation

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Form 5701

APPEALS MEDIATION PROGRAMS ‐Online Self‐Help Tool (START)

• https://www.irs.gov/individuals/appeals‐mediation‐self‐help‐tool

Other Issues

• Unagreed cases are also written up by the revenue agent or revenue officer

• Make sure your case is complete, on point and addresses all the issues

• Don’t’ forget about court cases, revenue procedures, rulings or other substantial authority to support the position

• IRS publications are not substantial authority

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CALT Website

http://www.calt.iastate.edu/

Tour of the CALT Website

Changes to the Iowa Farm and Urban Tax Schools

• It has been a season of change – this is good

• Our Fall and Winter Tax Schools are changing – this is good

• September 9, 2016 – Farm Tax Seminar

• All Farm issues All day

• For the winter tax schools, farm issues may come up but we will center on other issues important to your practice, including ethics for early bird attendees at all sessions

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Please WelcomePhil Harris

• Professor, Agricultural and Applied Economics –University of Wisconsin‐Madison– J.D., University of Chicago, 1977– M.A., Economics, University of Chicago, 1975– B.S., Economics, Iowa State University, 1973

• His research program focuses on business and tax planning for agricultural producers

• The program includes information on the choice of entity for organizing a farm business and for transferring a farm business to the next generation

• Income, estate and gift tax consequences as well as non‐tax issues

Phil Harris

Phil Harris CALT Speaker

• September 9, 2016 Farm Tax Seminar

• The session will also be available via webinar

• Instructor – Farm and Urban Tax School

• November 21 – 22 –Waterloo

• December 12 – 13 ‐ Ames

Fall Tax Schools

• Though they are named the Farm and Urban Tax Schools the schools cover more than farm issues

• Common return issues for all kinds of returns are covered• All kinds of business entities• Problematic issues• Sometimes we even get into to issues that you many

encounter only once or twice a year or tax season• The Tax Schools are a blend of diverse topics of interest to

all tax professionals• This year: New instructors with diverse backgrounds• Your adventure awaits at Iowa State’s Center for

Agricultural Law and Taxation

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Farm and Urban Tax Schools 2016

• November 2, 2016 to December 13, 2016 • 8 Locations in Iowa and Online Webinar• Save the Date for the 2016 Annual Farm and Urban Income Tax

Schools• The program is intended for tax professionals and is designed to

provide up‐to‐date training on current tax law and regulations– November 2‐3: Maquoketa– November 7‐8: Red Oak– November 9‐10: Sheldon– November 14‐15: Mason City– November 17‐18: Ottumwa– November 21‐22: Waterloo– December 5‐6: Denison– December 12‐13: Ames and Live Webinar

September Farm Tax SchoolNavigating Changing Times

• September 8, 2016 to September 9, 2016, Ames, Iowa and Online• Attend any one day or both days, either in‐person or online! Company

discount for 3 or more individuals from the same employer!• Ag Law Seminar, September 8• Our Thursday seminar will offer practical, interesting information you can

immediately apply in your practice or ag‐related business. You’ll leave with forms and other tools to help you more efficiently serve your ag clients.

• Farm Tax Workshop, September 9• Our Friday seminar will be a comprehensive one‐day farm tax workshop

designed to equip tax practitioners with the tools they need to prepare farm income tax returns, from the simple to the complex.

• Online Registration: https://goo.gl/pdJTK5

Registration Fees

• Early Rate ‐ Registered on/by August 31– Attend in person or watch from your computer– Any one day: $200– Both days: $350– Company Discount: $10 discount per individual if 3 or more are

registered from the same employer ‐ this is available for either on‐site or online attendance

• Late Rate ‐ Registered after August 31– Attend in person or watch from your computer– Any one day: $220– Both days: $370– Company Discount: $10 discount per individual if 3 or more are

registered from the same employer ‐ this is available for either on‐site or online attendance

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Continuing Education

• Ag Law Seminar (September 8)– Continuing Legal Education (CLEs) ‐ 7 hours (including one hour of ethics)

– Others Professional Education (CPEs) ‐ 7‐8 hours (including one hour of ethics)

• Farm Tax Workshop (September 9)– Continuing Legal Education (CLEs) ‐ 7 hours (including one hour of ethics)

– Others Professional Education (CPEs) ‐ 7‐8 hours (including one hour of ethics)

Speakers

• Ag Law Seminar– Shannon Ferrell, Associate Professor, Agricultural Economics, Oklahoma State

University– Eldon McAfee, Shareholder, Brick Gentry P.C.– Erin Herbold‐Swalwell, Shareholder, Brick Gentry P.C.– Julia Vyskocil, Shareholder, Brick Gentry P.C.– Pat Dillon, Dillon Law P.C.– Professor Neil Hamilton, Director of Drake Law School Agricultural Law Center– John Baker, Iowa State’s Beginning Farmer Center Administrator– Jennifer Zwagerman, Associate Director of Drake Law School Agricultural Law

Center– Kristine Tidgren, Assistant Director for the Center for Agricultural Law &

Taxation

• Farm Tax Workshop– Philip E. Harris, JD, University of Wisconsin professor– Kristy Maitre, Tax Specialist with the Center for Agricultural Law & Taxation

Farm Tax Seminar Topics• Legislative Update: The Protecting Americans from Tax Hikes Act of 2015 (PATH Act) and the Consolidated

Appropriations Act, 2016 (CAA of 2016)

• Income Issues

• Constructive Receipt

• Installment Sales of Livestock

• Hedging and Other Marketing Transactions

• Farm Income Averaging

• Farm vs. Nonfarm Income

• Easements

• Sale vs. Lease of Equipment by a Retiring Farmer

• Conservation Reserve Program Payments

• Income in Respect of a Decedent

• Reporting Property as Self‐rental on Schedule E (Form 1040)

• Deduction Issues

• Tangible Property Regulations

• Lease vs. Purchase of Farm Equipment

• Segregating Fertilizer Costs

• Domestic Production Activity Deduction

• Start Up Expenses

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Farm Tax Seminar Topics

• Entity Issues• Partnership Formation and Contributed Assets with Debt in Excess of

Tax Basis• Guaranteed Payments• Qualified Joint Ventures• Issues for Farmers with Multiple Entities• Miscellaneous Farm Issues• Material Participation• Capitalization of Preproduction Expenses• Farm Inventory• Hobby Losses• Gift of Commodities• Valuation of growing crops• Cases and Rulings: A summary of rulings and cases from the past year

that affect farmers

Accommodations

• Quality Inn & Suites Starlite Village Conference Center

• 2601 East 13th Street, Ames, Iowa

• Discounted overnight rooms are available for $89.00 per night (for the dates of September 7, 8 and 9)

• Call the hotel at 515‐232‐9260 and mention you are attending the Iowa State University September Seminars

Summer Webinars

• Net Operating Losses

• The Portability Election

• Hobby Losses

• IRS Representation

• ACA – 2 Years later Update for the 2017 tax Season

• Tax Research with Limited Resources

• Start Up Costs

• Miscellaneous Income

• New Developments – Tax Update

• Tax Research with Limited Resources

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Beginning Tax PreparersClass

• CALT is working on offering a basic class for NEW tax preparers this fall in October

• The week long webinar will cover the basics an individual needs to know such as:– Requirement to file and Filing Status– Dependents– Itemized deductions– Child and Dependent care– Education Credits

• Other issues a first or second year preparer needs to know as well as a refresher for others who need to brush up on issues

• The class will be a week long or more and will be offered at a special rate

The Scoop

• Throughout the filing season two Scoops will be held on Scoop Dates– 8:00 – 8:30 am Central time– 12:00 – 12:30 Central time

• This assists with accommodating our west coast practitioners

• The same information will be shared at both sessions• You have the option of registering for whatever

session suits your schedule• https://www.calt.iastate.edu/calendar‐node‐field‐

seminar‐date/month

Future Scoop Dates

• August 24, 2016

• September 7, 2016

• October 5, 2016

• October 19, 2016

• November 16, 2016

• December 14, 2016

• http://www.calt.iastate.edu/calendar‐node‐field‐seminar‐date/month

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The CALT Staff

John D. Lawrence Interim DirectorAssociate Dean, College of Agriculture & Life Sciences Extension Programs and OutreachDirector, Agriculture & Natural Resources Extension132 Curtiss HallIowa State UniversityAmes, Iowa 50011‐1050

Kristine A. Tidgren

Assistant Director

E‐mail: [email protected]

Phone: (515) 294‐6365

Fax: (515) 294‐0700

The CALT Staff

Kristy S. MaitreTax SpecialistE‐mail: [email protected]: (515) 296‐3810Fax: (515) 294‐0700

Tiffany L. KayserProgram AdministratorE‐mail: [email protected]: (515) 294‐5217Fax: (515) 294‐0700