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2 July/August 2015 | California Enrolled Agent

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3July/August 2015 | California Enrolled Agent

President’s Message

I

TABLE of CONTENTSJuly/August 2015 • VOLUME XXXIX • NUMBER 1

wish to express my gratitude to the CSEA Nominating Committee, as they have assembled an extraordinary group of Offi cers. We have a challenging year ahead, and I am confi dent that your Offi cers and Board of Directors are equipped with the talent and the skills to guide our Society. Throughout our history, each President has faced the challenges of the day while leading CSEA into the future. This is how each of our Presidents has created their legacy, while making CSEA the fantastic organization that it is today.

I have had the good fortune to work with our Strategic Plan over the past year. This guiding document is very eff ective in keeping CSEA on course. The strong foundation that was built through our Strategic Plan will guide us into the future. Our fi ve goal areas, Membership, Advocacy, Public Information & Awareness, Education and Financial Stability, are designed to provide constancy throughout the fi ve-year duration of the Strategic Plan.

MembershipGoal: Grow – Empower – Retain Members.

We have developed a comprehensive membership plan. Over the coming year, we will continue our grassroots outreach program to help Chapters bring in new Members, including new Enrolled Agents, and increase involvement of Members at the local level. Leadership development starts with Member development.

California

Enrolled Agent

I have had the good fortune to work with

3200 Ramos Circle, Sacramento, CA 95827-2513Telephone: 916/366-6646, Fax: 916/366-6674Toll Free: 800/777-2732Email: [email protected], Website: www.csea.orgSubscription rate: $75.00 per year

Editor/Publisher Scarlett D. Vanyi, CAEExecutive Editor Cara WatsonManaging Editor Jana PerinchiefMagazine Layout Kate Cook Design

California Enrolled Agent (ISSN 1086-5012) is published bi-monthly by the California Society of Enrolled Agents, Inc. Offi ces are located at 3200 Ramos Circle, Sacramento, California 95827-2513.

© 2015 California Society of Enrolled Agents (CSEA). All rights reserved. No part of this publication may be reproduced by any me-chanical, photographic or electronic process, nor may it be stored in a retrieval system, transmitted or otherwise copied (except CSEA Members may copy all or part of this publication exclusively for personal use or use in the operation of that Member’s tax industry business other than a publication) without prior written permission from the publisher. For permission to make photocopies, contact CSEA at [email protected]. We SpEAk Tax, Super Seminar, CSTAR and The Tax Boat are registered service marks of CSEA. Unauthorized use is forbidden.

Your comments and suggestions are invited. We reserve the right to edit articles for length and clarity. The editorial contents of this publication are educational and informational in nature, and not intended as minimum standards, or legal or other professional advice. CSEA has endeavored to include appropriate and accurate statements, but disclaims any and all warranties and/or responsibility for the statements or their application. Users should confer with their professional advisers for specifi c input and assistance concerning their respective projects. Any expressions of opinion or perspective by authors of articles included in this publication are not necessarily those of CSEA. CSEA is an Affi liate of the National Association of Enrolled Agents (NAEA).

continued on p. 4

The SocietyPresident’s Message .......................................3-4Save the Dates: CSEA-IRS Federal Representation Workshops 2015 ..................4EVP Perspectives ..................................................5

AdvocacyThe Power of STALM .......................................6-7Save the Date: State Tax Agencies Liaison Meeting ....................................................7Building Relationships is the Key ..................8EA Delegation Converges on Capitol Hill ..............................................................9

FeaturesS Corporations .............................................12-142015 Super Seminars ................................16-17Super Seminar Volunteers Acknowledged................................................ 182014-2015 Volunteers Recognized ............19Use of Generic Questionnaires ....................20NAEA Installs 2015-2016 Leaders ...............21Alan Pinck, EA Honored ..................................21SBEAC Provides EDD with Small Business Perspective .....................22-23Live Webcasts Build Knowledge ..................24Save the Date: CSTAR .......................................24Member Classifi ed Ads ....................................24Make Your Voice Heard....................................25

MembersdigiTAX Building Blocks ..................................26Achieving Recognition ....................................27CSEA Schedule of Events ................................28Marketing the EA Designation .....................29Future Planning Focus of May Board Meeting ...................................30-31Upcoming CSEA Education & Events ........32Members Get 15% Off on All EA Merchandise ...........................................33Welcome New Members ................................34In Memoriam .......................................................34CSEA Member Discount Program ...............35

mailto:[email protected]

http://www.csea.org



The Society

continued from p. 3

AdvocacyGoal: Influence public policy in support of our designa-tion, Members, and taxpayers.

Our Legislative Affairs Committee looks to have a very busy year with the bills we are sponsoring and watching. This committee keeps an eye on our state legislators and other agencies, protecting our right to practice and making sure tax law is effective and fair for taxpayers.

Public Information & AwarenessGoal: Enrolled Agents are recognized by the public as America’s Tax Experts.

We plan to continue with CSEA’s annual Tax Help Day and the Google AdWords online advertising campaign, and hope to expand both programs. Look for an exciting new fundraising campaign for the EA Promo Fund coming soon. We are committed to having Enrolled Agents recognized as America’s Tax Experts.

EducationGoal: Provide quality education to assist our Members in their professional growth.

We will continue to offer the very best in education support for our Members throughout the state. CSEA and its Chapters produced approximately 500 education events last year. We will be taking a comprehensive look into how to best serve our Members’ education needs.

Financial StabilityGoal: Provide appropriate revenue, report allocation of resources, and build reserves.

With CSEA’s new financial reporting, the Board of Directors now has the tools it needs to make the hard decisions that will keep our association on track. We will be bringing the first mid-year budget revision before the Board in October.

Each of the five Strategic Plan goal areas is very focused, and accountability is provided through quarterly tracking. Working as one throughout the state, we can accomplish our Mission.

In closing, I want to echo the sentiments conveyed by CSEA Immediate Past President Patti Kappen, EA in her May/June 2015 “President’s Message.” We are all Members of the California Society of Enrolled Agents. We all work together as one on behalf of our Society. Whether you are involved at the local or the state level, the work you do is on behalf of all Members throughout California. I thank you for your commitment to our association.

Together, we are successfully working toward our vision: “The California Society of Enrolled Agents is the innovative influence and dynamic voice for taxation in California.”

Stay connected and thrive!

Douglas Pickford, EACSEA President

CSEA-IRS Federal Representation Workshops 2015

• Tuesday, August 18, 9:00 a.m. – 5:00 p.m. • Sacramento, CA

• Thursday, August 20, 9:00 a.m. – 5:00 p.m. • Mission Viejo, CA

• Tuesday, September 1, 8:30 a.m. – 4:00 p.m. • Live Webcast

CSEA and the IRS are partnering to bring you a workshop that focuses specifically on how to best represent your clients through a better understanding of IRS compliance processes and procedures. Effec-tive representation requires special knowledge. Be sure your skills make the grade by attending the CSEA/IRS Federal Representation Workshop. Register today at www.csea.org/education-events/federal-representation-workshop.

Savethe Dates:

http://www.csea.org/education-events/federal-representation-workshop


The Society

EVP PerspectivesIRS Divisions Offer Tips

By Scarlett D. Vanyi, CAE

O ne of the important things CSEA does for its Members is represent their collective interests to agencies such as the Internal Revenue Service. CSEA Incoming President Doug Pickford, EA and Executive Vice President Scarlett Vanyi, CAE did just that at the June 18, 2015 IRS Practitioner Liaison Meeting (PLM) held at the Sacramento IRS Office.

PLMs are held in several cities across the state and provide an opportunity for practitioners to discuss issues of concern directly with leaders of various IRS divisions. These divi-sions also provide important updates about IRS procedures or programs that may assist practitioners, often including reports from Stakeholder Liaison, Appeals, Taxpayer Advo-cate Services, Examinations, Legal, Collections and Criminal Investigations.

The Taxpayer Advocate Service (TAS) reported that the most serious problems facing taxpayers this year are iden-tified in their annual report to Congress. Not surprisingly, identity theft and corresponding tax refund fraud represents a whopping 31 percent of TAS case inventory, which has led to the creation of an IRS Identity Protection Unit. TAS encourages taxpayers to obtain and use a PIN when filing their returns to protect themselves from this rampant crime.

Meanwhile, Criminal Investigations says their heaviest caseloads involve embezzlement, narcotics and mortgage fraud. The IRS operates a Return Preparer program to identify and address abusive preparers and has identified several common schemes dishonest preparers are using, including fabricating Schedule Cs and falsifying Earned Income Tax Credits.

The Appeals Division presented an overview of its process and shared some helpful details. As with most business deal-ings, the more proactive practitioners can be in handling client audit and appeals matters, the better the outcomes typically are.

Appeals seeks to resolve tax controversies without litiga-tion in a fair and impartial manner to both parties and in a way that enhances voluntary compliance and public confidence in the Service. Appeals operates independently from any IRS office that proposes adjustments or collection actions.

If your client has been audited and does not agree with the results of the audit, the IRS offers an audit reconsidera-tion procedure that may be used in situations where you have new information to submit, your client is filing a return

after the IRS completed a return for them, you believe the IRS made a computational or processing error in assessing the tax, the liability is unpaid or credits are denied. A request for audit reconsideration should be mailed to the address on the Examination Report and include:

A letter identifying what changes are requested; 1. Documentation that supports your position; 2. A copy of the Examination Report (Form 4549); and 3. Your contact information and best time to reach you. 4. The IRS will contact you if more information is needed

and upon conclusion of the reconsideration.Practitioners should make sure their client has provided

all relevant information during the audit process, since a case that is elevated to Appeals will be sent back to the auditor who referred the case if new information is submitted during the Appeals process.

There are several ways in which cases make their way to Appeals:

Examinations issues a 30-day letter.1. Taxpayer disagrees with the audit reconsideration results.2. Taxpayer disagrees with claim disallowances.3. Taxpayer is appealing a penalty or interest assessment.4. Taxpayer requests a collection due process hearing.5. In addition to the traditional Appeals process, the IRS

offers several Alternate Dispute Resolution programs. Fast Track Mediation (FTM) is designed for Small Business/Self Employed taxpayer disputes arising from an audit, offer in compromise, trust fund recovery penalties, and other collec-tion actions. This program involves Appeals personnel trained in mediation assisting the taxpayer and IRS representative to come to resolution on disagreed items within 40 days. It requires signing an agreement to mediate, but the taxpayer retains all traditional appeals rights.

The Fast Track Settlement (FTS) program handles large business and international tax issues. The expedited process is available for most factual and legal issues, listed trans-actions, appeals and compliance coordinated issues and issues requiring hazards of litigation settlement. If the FTS is unsuccessful in resolving the dispute, the taxpayer retains all traditional appeals rights.

continued on p. 23

he CSEA Legislative Affairs Committee (LAC) works on many levels to advocate for Enrolled Agents and the tax community, and for changes that promote a fair and effective tax system. Change can be effected by legislation that legally mandates what the taxing agencies can and must do. However, change can also be effected through strong relationships with the administration of the taxing agencies that have the authority to change policies and procedures followed by the taxing agencies when implementing legisla-tion. The State Tax Agencies Liaison (STAL) Subcommittee, chaired by Vicki Mulak, EA, CFP® is tasked with representing CSEA at the administrative level to address common concerns and systemic and practical issues faced by Enrolled Agents and the tax community.

The STAL Subcommittee participates in three specific events to represent the interests of CSEA and its Members:

The Franchise Tax Board (FTB) Taxpayer’s Bill of Rights 1. Hearing; The FTB Advisory Board; and 2. The State Board of Equalization (BOE) Advisory Council. 3. However, there is one event that encourages Member

participation directly or indirectly, as you choose, and that is the State Tax Agencies Liaison Meeting (STALM) held annually in the fall. STALM is akin to one-stop shopping when it comes to connecting with California’s tax agencies: FTB, BOE and the Employment Development Department (EDD).

Later this year, the STAL Subcommittee will send out a call for issues to be submitted to the three tax agencies. The STAL will summarize and convert the issues to questions to be submitted to the respective tax agency. Each agency receives the questions in advance to allow time for diligence in formulating a proper response. Those questions and answers form the agenda for the all-day meeting known as STALM. All Members are encouraged to submit issues because you are the boots on the ground, in the trenches, working with taxpayers trying to implement and navigate the tax system. Your input provides the practical issues, allowing CSEA to speak on your behalf to effect necessary change. The taxing agencies are open and receptive to the process as STALM provides valuable insight to help them evaluate their effectiveness. If the issues presented cannot be remedied by administrative policy and procedure changes, they may form the basis for future legislative action addressed by the LAC.

The Power of STALMBy Joyce E. Cheng, EA

STALM is held in the Sacramento area to allow for the highest level representatives from all three agencies to attend. The following executives, to name just a few, were in at-tendance for the 2014 STALM: FTB Executive Officer Selvi Stanislaus, FTB Taxpayers’ Rights Advocate Steve Sims (retired December 2014), BOE Executive Director Cynthia Bridges, BOE Technical Advisor Bradley Miller, BOE Tax Consultant Expert II James Kuhl, and many more individuals representing their audit, collection, technical and legal divisions. It’s virtually a smorgasbord of executives available real-time to address your concerns and issues. It doesn’t get much better than that!

Once STALM has met, CSEA publishes the questions/issues and the state tax agencies’ responses in the CSEA magazine, California Enrolled Agent. Here is a recap of issues presented at the 2014 STALM. (Note: while the topics are listed, you are encouraged to refer to the respective issue of California Enrolled Agent for the complete questions and answers):

Franchise Tax Board (November/December 2014)Enterprise Data to Revenue (EDR) Enhancements1.

Power of Attorney a. Secure Live Chat b. Tax Practitioner Hotline/Taxpayers’ Rights Advocate c.

Power of Attorney for Fiduciaries2. Real Estate Withholding3. FTB Form 592: Pass-through Entity Withholding Alloca-4. tionsWithholding Voluntary Compliance Program (WVCP)5. LLC Cancellation/Corporation Dissolution Simplification 6. for Never-Launched EntitiesCorporate Revivor Process7. Nonresident, Non-Filer Outreach8. Single Sales Factor (SSF)/Market Assignment Apportion-9. mentDemand to File Penalty10. Penalty Refund Claim11. New Direct Deposit for College Savings12.


Advocacy

T

continued on p. 7

Advocacy

Board of Equalization (November/December 2014)Partial Manufacturer’s Exemption1. Tax Practitioners Information Portal2. BOE Accountant Online Continuing Education (CE)3. Qualified Purchaser (QP) Program4. “Amazon Bill” Compliance5. In-State Service Group Contacts6. Managed Audit Program (MAP)7.

Employment Development Department (January/Febru-ary 2015)

Worker Classification Settlement Program1. LLC Payroll Tax Conformity2. California’s In-Home Supportive Services Program3. California New Employment Credit (NEC)4. S Corporation Distribution Reclassification 5. Tax Practitioner’s Page on the EDD Website6. Household Employers7. Meals and Lodging Compensation8. Offers in Compromise9. If you have encountered issues with any of these topics,

you should read the comprehensive background on the questions and the taxing agency’s complete responses in the issues referenced above. Ms. Mulak’s presentation of each question is couched in historical information which in itself is worth the reading. The tax agencies respond in kind with well-thought-out responses to provide information and guidance intended to benefit all. You will assuredly find some useful practice tips in the answers as well.

For example, the EDR program being implemented by the FTB continues to progress and will provide many enhance-ments for tax practitioners when fully implemented. One of the problems to be addressed is the lack of contemporaneous

notification to authorized representatives. The FTB sends notices and correspondence to taxpayers even when a valid power of attorney (POA) is on file. Later in the rollout of EDR, the FTB will provide for notification to authorized POAs when notices and correspondence are sent to taxpayers. However, and here’s the practitioner tip, the FTB will only notify authorized POAs by email. So be sure to use FTB 3520 Power of Attorney Declaration AND include your email address on the form.

If you aren’t convinced yet that STALM is an effective tool and worthy of participation, then consider this. The luncheon which is included in the event is attended by the tax agency executives – and they mingle! This is a unique opportunity to get face time with people in the know and actually discuss issues that matter to you. You can exchange business cards, make connections and get relevant and useful information straight from the top. And if all that doesn’t entice you to attend, then by all means, please participate by submitting your specific issues when the STAL Subcommittee sends out the call for issues later this year.

Joyce E. Cheng, EA is Vice Chair of the CSEA Legisla-tive Affairs Committee, and is Chair of the Grass-roots Advocacy Subcommittee. She is employed as a paralegal/ Enrolled Agent and practices tax representation at the Law Offices of A. Lavar Taylor in Santa Ana, CA. Ms. Cheng handles federal and state

(BOE, EDD and FTB) audits, collection cases, innocent spouse and bankruptcy related tax matters, in addition to assisting the firm’s attorneys with all aspects of tax representation. From 1991 to 1995, Ms. Cheng worked for the IRS Office of District Counsel as a paralegal specialist handling Tax Court cases with issues including fraud, unreported income, tax shelters, review of offers in compromise and summons enforcement.


continued from p. 6

SavetheDate:

STATE TAX AGENCIES LIAISON MEETINGOctober 23 • Sacramento, CAGet answers to your state tax questions and connect with representatives from the Franchise Tax Board (FTB), the Board of Equalization (BOE) and the Employment Development Department (EDD) at this unique collaborative forum. This invalu-able event exemplifies the strong collaboration between CSEA and California’s three state tax agencies. Details and registration are coming soon at www.csea.org/education-events/state-agencies-liaison-meeting.

http://www.csea.org/education-events/state-agencies-liaison-meeting/

Advocacy


Building Relationships is the KeyBy David A. Shaw, EA

hile it has been asked many times over, “What has the CSEA Political Action Committee (PAC) done for me,” have you ever really stopped and thought about a political environment without a CSEA PAC? Just pause and give that question some real thought.

Imagine a state environment where our rights to practice and/or use our federal credential as an Enrolled Agent could be in jeopardy, or even worse, be gone all together. You see, while the CSEA PAC has nothing to do with legislation, it has everything to do with relationships. It is in developing strong relationships with those elected to public office that we are able to educate them as to the purpose, strength, and expertise of Enrolled Agents. It is through those relationships that our elected officials find the trust and expertise they need to make fully informed decisions which affect both taxpayers and California Enrolled Agents. Therefore, the CSEA PAC builds relationships with elected officials that are just as key to your success as the relationships you build with your own clients.

While each of us has his or her own political, social, and professional opinions, we all have the same goal when it comes to our own practice and our careers. We all want to be successful! That is why the CSEA PAC is a nonpartisan PAC. When you give to the CSEA PAC, you are not giving to a political party. Instead, you are investing in relationship building. You are investing in the continued success of yourself and your colleagues throughout California.

The relationships we build are primarily focused upon the key California elected officials and those serving on key tax-related committees. While those relationships are first on our list, we cannot ignore the fact that those officials change often due to term limits. Therefore, we must always look for the rising political stars of our state. At our CSEA PAC reception held in January 2015, Jennifer Tannehill, CSEA’s legislative advocate, identified a few new names to watch in the months ahead:

Senator Bob Hertzberg (D-Los Angeles) is the newly appointed Chairman of the Senate Governance and Finance Committee, the Senate committee that oversees tax issues. He was previously an Assemblyman, and so can serve only eight years in the Senate, which is until 2022.

Assembly Member Phil Ting (D-San Francisco) is the newly appointed Chairman of Assembly Revenue and Taxation Committee, the Assembly Committee that oversees tax issues. He is also Chairman of the Assembly Democratic Caucus, and was previously the San Francisco Assessor-Recorder.

Senator Janet Nguyen (R-Garden Grove) is the newly appointed Vice Chair of the Senate Governance and Finance Committee. She was elected in November, and so can serve in the Senate until 2026.

Senator Kevin De Leon (D-Los Angeles) is the Presi-dent pro Tempore (“Pro Tem”) of the Senate. The Senate Pro Tem controls the Senate. He was just elected Pro Tem by the Senate and took over in October 2014 when Senator Steinberg termed out.

Senator Ricardo Lara (D-Bell Gardens) is close to Senator De Leon. He supported De Leon getting the Pro Tem position and was appointed by De Leon as Chairman of the Senate Appropriations Committee, which is a very powerful position as every issue must be scrutinized by this committee.

As you can see, the job of the CSEA PAC is ongoing and stra-tegic. We must take the time to develop these relationships for the continued success of all Enrolled Agents in California.

Thank you to all of those who have contributed in the past and still continue to contribute today. It is because of you that we have built the relationships we have over the years. It is because of you that the CSEA PAC has been successful at its mission.

Ms. Tannehill’s comments during the January 2015 PAC Reception validate the importance of the CSEA PAC:

“Your participation in the PAC is vital to support the issues you care about. It is a way to build relationships with candidates.”

“Your contributions to the PAC increase CSEA’s voice in the democratic process and you should be very proud of yourselves for the relationships you are building with this PAC.”

Will you be a relationship builder? I hope your answer is yes, and that you will take the time today to click here and contribute $50 to the CSEA Political Action Committee.

David A. Shaw, EA is the current Chair of the CSEA Political Action Committee, a Past President of CSEA and has served on the NAEA Board of Directors. He is the President and CEO of Shaw & Associates in Yuba City, California where his firm focuses on complex tax planning/preparation and wealth management for

individuals and businesses. In addition to being an EA, Mr. Shaw is a Fellow of the National Tax Practice Institute and a Registered Investment Advisor, and lectures on various topics in both areas. He may be reached at [email protected].

W


http://www.csea.org/advocacy/make-a-contribution/

Advocacy

ourtesy of NAEA’s annual Fly-In Day, CSEA Members have the opportunity to travel each year to Capitol Hill to meet with U.S. congressional leaders and staffers. The seventh annual Fly-In Day, which took place on May 13, 2015 boasted more than 100 participants from across the nation, including nine from California:

• Cathy Clow, EA• Lonnie Gary, EA, USTCP• Stephen Jackman, EA• Patricia Kappen, EA• Jennifer MacMillan, EA• Jean Nelsen, EA• Gloria Pearson, EA• Douglas Pickford, EA• Craig Smith, EA• Bill Stewart, EA Enrolled Agents took advantage of an informative training

at the Hyatt Regency in Crystal City, VA one day prior to visit-ing legislative offices to lobby for sound tax policy and the Enrolled Agent designation. At this year’s Fly-In Day, talking points included the importance of tax code stability and the value of meaningful return preparer oversight.

The Capitol meetings were also a great opportunity to discuss the importance of the Enrolled Agents Credential Act, which is designed to ensure that individuals, families, and businesses across the country are able to identify and access trained specialists to assist them in filing their taxes. H.R. 828, which was sponsored by Rep. Charles Boustany, Jr. (R-LA) on February 10, 2015, now has the following co-sponsors:

• Rep. Xavier Becerra (D-CA)• Rep. Mo Brooks (R-AL)• Rep. Michael Fitzpatrick (R-PA)• Rep. Christopher Gibson (R-NY)• Rep. Eleanor Holmes Norton (D-DC)• Rep. Ron Kind (D-WI)• Rep. Peter King (R-NY)• Rep. Jim McDermott (D-WA)• Rep. James B. Renacci (R-OH)• Rep. Patrick Tiberi, Jr. (R-OH)• Rep. Niki Tsongas (D-MA)

EA Delegation Converges on Capitol Hill

By Jana Perinchief

This bill would permit any Enrolled Agent properly licensed to represent taxpayers before the Internal Revenue Service to use the credentials or designation of “Enrolled Agent,” “EA,” or “E.A.” There is also an identical bill in the U.S. Senate, S. 422.

CSEA thanks its Members who traveled to our Capitol Hill to support the EA designation, and hopes that many more Members will take advantage of this opportunity offered through the NAEA/CSEA partnership in coming years.

Jana Perinchief has been Communications Coordina-tor for the California Society of Enrolled Agents since 2010. She holds a Master’s Degree in Philosophy from UC Davis. She has more than 14 years of experience in communications, publishing and marketing. She can be reached at [email protected].

Jennifer MacMillan, EA, Cathy Clow, EA, Stephen Jackman, EA and Gloria Pearson, EA pose in front of Lady Freedom.

NAEA 2014-2015 President Lonnie Gary, EA, USTCP with Rep. Xavier Becerra at the May 13, 2015 Fly-In Day reception.


C



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Features

IntroductionAccording to IRS statistics, about six million corporation

returns are filed every year, and about 70 percent of these are Forms 1120S, showing that an S corporation is the preferred choice among corporations.1

To qualify as an S corporation, a corporation must satisfy specific requirements and must file an election. It is not uncom-mon to find that a corporation has not filed its election. This was a common audit issue when I worked for the IRS many years ago. If a corporation hasn’t filed its S election, there can be undesir-able income tax consequences. The corporation is treated as a C corporation, which can result in double taxation of profits or disallowance of flow-through losses. In addition, corporations who do file the election sometimes become ineligible for the S corporation election, resulting in its termination.

This article discusses why an S corporation is a popular choice of entity, the requirements for filing an S corporation election, relief available when the election isn’t filed timely, revoking or terminat-ing the election, and relief from inadvertent terminations.

Why Choose an S Corporation?When it comes to selecting an entity in which to operate a

small business, an S corporation is the preferred choice because of its advantages over sole proprietorships, C corporations and partnerships. Sole proprietors must pay both income tax and self-employment tax on their entire profits. C corporations must pay tax on profits at the corporate level, and amounts distributed to shareholders are taxed again at the individual level as either dividends, capital gains or compensation. Losses sustained by a C corporation are usually trapped at the corporate level. Partners must pay tax at the individual level on income earned by the partnership, and often that income is subject to self-employment tax. A partner’s share of losses of a partner-ship are limited to the partner’s adjusted basis of the partner’s interest in the partnership.

A shareholder of an S corporation must pay tax at the indi-vidual level on the S corporation’s distributive items, but this income is not subject to self-employment tax. If the shareholder performs services for the S corporation, then a reasonable amount must be treated as compensation (which the S corpora-tion can deduct as an expense); the S corporation’s distributive share of income cannot substitute for this compensation.2 A shareholder may deduct a distributive share of an S corporation’s losses, but such deduction is limited to the shareholder’s basis in stock and indebtedness of the S corporation.3

S Corporations Relief from Late Elections and Inadvertent Terminations

By David M. Fogel, EA, CPA

The S Corporation ElectionA corporation may elect to be treated as an S corporation if it

has 100 or fewer shareholders, all of whom are individuals (some estates and trusts qualify, too), none of whom are nonresident aliens, and the corporation must have only one class of stock.4

To make the election, the corporation must file Form 2553, Election by a Small Business Corporation.5 All of the corporation’s shareholders must consent.6 Once a valid election is filed, new shareholders need not consent to the election.7

To be effective on the first day of the corporation’s taxable year, the S election must be filed no later than the 15th day of the third month of that year.8 If the election is filed after this date, then it is considered to be effective for the next taxable year. 9 The 15th day of the third month is not necessarily March 15. A corporation’s year begins when the corporation has sharehold-ers, acquires assets or begins doing business, whichever occurs first.10 This could be any day of the year.

A limited liability company may also file an S corporation election, and such election is treated both as an entity clas-sification election (to be treated as an association taxable as a corporation), and as an S corporation election.11

As mentioned above, certain trusts are permitted to be shareholders of an S corporation. These include a Qualified Subchapter S Trust (QSST) and an Electing Small Business Trust (ESBT).12 To be a shareholder, the beneficiary of the QSST and the trustee of the ESBT must make an election.13 The election must be filed within two and a half months of the date that the stock is transferred to the trust.14

In addition, an S corporation may elect to treat a wholly-owned subsidiary as a Qualified Subchapter S Subsidiary (QSub).15 The S corporation parent may make the election at any time during the year.16 The election is made by filing Form 8869, Qualified Subchapter S Subsidiary Election.

Relief from Filing a Late S Corporation ElectionBefore 1996, the IRS had no authority to approve late-filed

S corporation elections. If a corporation couldn’t prove that it filed the election timely, IRS agents treated the corpora-tion as a C corporation. In 1996, Congress authorized the IRS to approve late S corporation elections.17 This relief was retroactively effective to years after 1982.

Under this section, if a late election is filed for a particular year, or if no election has been filed for any year, then the IRS has the authority to treat a late election as timely if there was reasonable cause for the failure to file the election timely.18

continued on p. 13


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In 1997, the IRS issued the first of many revenue procedures providing for relief if certain requirements were met.19 Corporations that did not satisfy the requirements of that revenue procedure could request a letter ruling to obtain relief.20 In later years, the IRS issued additional revenue procedures that dealt with various permutations of late elections, including where the corporation hadn’t filed the election at all, late elections by partnerships, limited liability companies, trusts and other entities.21

In 2013, the IRS decided to consolidate the various permuta-tions into a single revenue procedure that covers most situations. Rev. Proc. 2013-3022 applies to a late election made by an “eligible entity.” It includes any entity that wants to make a late S corpora-tion election, QSST election, ESBT election, QSub election or late corporate classification election. This article focuses on late S corporation elections.

For late S corporation elections, the requirements for relief are:

The entity intended to be classified as an S corporation as of 1. the intended effective date;The entity is requesting relief within three years and 75 days 2. of the date that the S corporation election was intended to take effect;The failure to qualify as an S corporation is solely because the 3. S election (Form 2553) was not timely filed; andThe S corporation has reasonable cause for failing to file the 4. election timely and the corporation has acted diligently to correct the mistake upon its discovery.23 The requirement that relief must be requested within three

years and 75 days of the effective date is waived if:The corporation is not seeking relief from a late corporate 1. classification election;The failure to qualify as an S corporation is solely because the 2. S election (Form 2553) was not timely filed;The corporation and its shareholders filed all returns as if the 3. S election was in effect;At least six months have elapsed since the corporation filed 4. its return for the first year that the corporation intended to be an S corporation;Neither the corporation nor its shareholders was notified by 5. the IRS of any problem with the S corporation status within six months of the date that the first year’s Form 1120S was filed; andThe election form (Form 2553) includes statements from all 6. shareholders that during the period between the date the S corporation election was to have become effective and the date the completed election form is filed, they have reported their income on all affected returns consistent with the S corporation election for the year the election should have been filed and for all subsequent years.24 As an example, if a corporation failed to file the S corporation

election, and if the corporation and its shareholders have filed 10 years of returns as if the S election was in effect, and if there is reasonable cause for the failure to file the election timely, Rev. Proc. 2013-30 usually provides relief.

In addition, if a late corporate classification election (e.g., from LLC to corporation) is intended to take effect at the same time as the S election, the entity must satisfy additional require-ments. Either:

the entity timely filed all required returns consistent with its 1. requested classification as an S corporation and no inconsis-tent returns were filed; or(a) the entity has not filed a return for the first year that the 2. election is intended to take effect because the due date hasn’t passed, and(b) shareholders have filed their returns consistently as if the S corporation election was in effect.25 To obtain the late election relief, the corporation may file Form

2553 (with supporting documents) either with the corporation’s current year Form 1120S, with a late-filed prior year Form 1120S, or by itself.26

If Form 2553 is filed with the corporation’s current year or late-filed prior year Form 1120S, the statement “INCLUDES LATE ELECTION FILED PURSUANT TO REV. PROC. 2013-30” must be shown at the top of the first page of Form 1120S, and the return must be filed within three years and 75 days of the intended effective date of the election. If it is filed by itself, the statement “FILED PURSUANT TO REV. PROC. 2013-30” must be shown at the top of the first page of Form 2553.27

In either case, a “Reasonable Cause/Inadvertence Statement” must also be included that describes the corporation’s reasonable cause for failure to timely file the election and its diligent actions to correct the mistake upon its discovery, and this statement must be signed under penalties of perjury.28

For California corporations, if the request for approval of the late election is filed by itself, it should be mailed to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201, or faxed to 801-620-7116.

Not all situations result in Rev. Proc. 2013-30 relief. For example, suppose that an entity failed to file the S corporation election and it filed one or more returns as a sole proprietorship, partnership or C corporation. Suppose further that relief is not being requested within the three-year, 75-day period. No relief is available under Rev. Proc. 2013-30. Instead, the corporation might want to consider requesting a letter ruling from the IRS.29

The IRS charges a user fee for such requests.30

Revoking or Terminating the S Corporation ElectionThere are several ways that an S corporation’s election

may be terminated. It may be voluntarily revoked by consent of shareholders holding more than half of the corporation’s stock, or it may be terminated if the corporation ceases to qualify as an S corporation (such as by having an ineligible shareholder), or it may be terminated when the corporation has accumulated earnings and profits for three consecutive years and more than 25 percent of its gross receipts for each of these years is passive investment income.31

An S corporation revokes its election by filing a statement with the IRS that it revokes its election. The statement must include

continued from p. 12

continued on p. 14


Features

information specified in IRS regulations, and must be filed with the IRS service center where the S election was filed.32

If the S election is revoked by consent of the shareholders, then the effective date of the revocation depends on when it is revoked. A revocation filed on or before March 15 is effective on the previous January 1. A revocation filed after March 15 is effective for the following year.33

IRS regulations permit an S corporation to rescind a revocation of its S election, but the request to rescind must be filed before the effective date of the revocation.34 If, for example, a corporation’s S election was revoked on February 15, the revocation was effective on the previous January 1. It may not be rescinded because it’s too late. On the other hand, if a corporation’s S election is revoked on July 1, the revocation is effective for the following year, so a rescission filed on or before December 31 would rescind the revocation.

Inadvertent Ineffective S Election or Termination of the S Election

If a corporation’s S election:did not become effective due to the corporation’s failure 1. to qualify as an S corporation;did not become effective due to failure to obtain share-2. holder consents;was terminated because the corporation ceased to qualify 3. as an S corporation; orwas terminated because the corporation received too much 4. passive investment income,and if the circumstances that resulted in the ineffective

election or termination were inadvertent, then the IRS has the authority to grant relief and allow the corporation to continue to be treated as an S corporation.35

To qualify for relief, within a reasonable period of time after the problem is discovered, the corporation must take steps to make sure that the S corporation qualifies as a small business corporation or to acquire the shareholder consents, as the case may be.36 The IRS may also require the corporation or its shareholders to make appropriate adjustments to reflect the continuation of the S election.37

A corporation that desires such relief must file a request for a letter ruling.38 The IRS issues dozens of such letter rulings every year granting relief. A frequent situation is where a shareholder dies and the stock is transferred to a trust; the IRS grants relief by allowing the beneficiary additional time to file a late QSST election.

If an S corporation revoked or inadvertently terminated its S election, then why not simply file a new election? Because the Code precludes this. If the S corporation revoked or terminated its election, then it, and any successor corporation, is ineligible to make a new election for five years, unless the IRS consents.39 The IRS will not waive the five-year waiting period unless the event causing termination was beyond the corporation’s control.40

The IRS will also not allow the corporation to simply transfer its assets to a new corporation and make a new S corporation election to avoid the five-year waiting period.41

ConclusionAs a tax practitioner, it is important for you to know the

rules for qualifying as an S corporation and for filing a late S corporation election so that you can advise your clients on the proper course of action in the event that it is discovered that the election was not timely-filed, not filed at all, or was inadvertently terminated. I hope that this article has helped explain the rules and the relief available.

David M. Fogel, EA, CPA, is a self-employed tax consultant and frequent contributor to the California Enrolled Agent. He provides tax consulting ser-vices to other tax practitioners and represents clients before the various tax agencies. David has more than 40 years of experience in tax controversies, including 26 years working for the IRS (8 years as a Tax Auditor and Revenue Agent, 18 years as an Appeals Officer), and 6 years as a tax advisor for law firms in Sacramento. David is an Enrolled Agent, a CPA, and is also admitted to practice before the United States Tax Court. He can be reached by email at [email protected] or on the Internet at fogelcpa.com.

1 Source: IRS Selected Financial Data on Businesses, http://www.irs.gov/uac/SOI-Tax-Stats Integrated-Business-Data.2 See, e.g., David E. Watson, P.C. v. United States, 757 F.Supp.2d 877 (S.D. Iowa 2010), aff’d. 668 F.3d 1008 (8th Cir. 2012), cert. denied 133 S.Ct. 364 (2012).3 IRC § 1366(d)(1).4 IRC § 1361(b)(1).5 Treas. Reg. § 1.1362-6(a)(2).6 IRC § 1362(a)(2). If the stock is community property, then both spouses must sign the consent. See Treas. Reg. §1.1362-6(b)(2)(i).7 Treas. Reg. § 1.1362-6(a)(2).8 IRC § 1362(b)(1)(B).9 IRC § 1362(b)(3).10 Treas. Reg. § 1.1362-6(a)(2)(ii)(C).11 Treas. Reg. § 301.7701-3(c)(1)(v)(C).12 IRC §§ 1361(d) and (e).13 IRC §§ 1361(d)(2) and (e)(3).14 Treas. Reg. §§ 1.1361-1(j)(6)(iii)(A) and 1.1361-1(m)(2)(iii).15 IRC § 1361(b)(3)(B).16 Treas. Reg. § 1.1361-3(a)(3).17 § 1305(b), Small Business Jobs Protection Act of 1996, P.L. 104-188.18 IRC § 1362(b)(5).19 Rev. Proc. 97-48, 1997-43 I.R.B. 19.20 Id., Section 3.21 Rev. Proc. 2002-59, 2002-39 I.R.B. 615; Rev. Proc. 2003-43, 2003-23 I.R.B. 998; Rev. Proc.

2004-48, 2004-32 I.R.B. 172; Rev. Proc. 2004-49, 2004-33 I.R.B. 210; and Rev. Proc. 2007-62, 2007-41 I.R.B. 786.

22 Rev. Proc. 2013-30, 2013-36 I.R.B. 173.23 Id., Section 4.02.24 Id., Section 5.04.25 Id., Section 5.03.26 Id., Sections 4.03(2)(a), (b) and (c).27 Id., Section 4.03(1).28 Id., Sections 4.03(1) and (3).29 See Rev. Proc. 2015-1, 2015-1 I.R.B. 1.30 Id., Appendix A. For requests received after 2/1/2015, the user fee is $9,800, but a reduced

user fee of $6,500 applies if the corporation’s gross income on its most recently-filed return was less than $1 million, $2,200 if gross income was less than $250,000.

31 IRC §§ 1362(d)(1), (2) and (3).32 Treas. Reg. § 1.1362-6(a)(3).33 IRC § 1362(d)(1)(C).34 Treas. Reg. § 1.1362-6(a)(4).35 IRC § 1362(f).36 IRC § 1362(f)(3).37 IRC § 1362(f)(4); Treas. Reg. § 1.1362-4(d).38 Treas. Reg. § 1.1362-4(c).39 IRC § 1362(g).40 Treas. Reg. § 1.1362-5(a).41 Treas. Reg. § 1.1362-5(b).



http://www.irs.gov/uac/SOI-Tax-Stats


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Features

2015 Super Seminars

Don Stacy, EA, center right, mentors first-time Super Seminar attendees in Las Vegas.

Kathy Rocha, EA, right, welcomes first-time Super Seminar at-tendees in Reno.

CSEA staff members Alicia Davison and Samantha Stephen greet Reno Super Seminar attendees.

Tax professionals flock to an exhibitor demonstration at Las Vegas Super Seminar.

Super Seminar attendees get personal attention from helpful and knowledgeable exhibitors.

Members Susan Amaral, EA, Kathy Rocha, EA and Susie DiMaggio, EA converge at the CSEA booth.

Sharon Kreider, CPA, EA and Vern Hoven, CPA, EA, MTA pose at the beach-themed photo booth.

Lisa Newton, EA, Alan Pinck, EA, Steve Sims, EA and Vicki Mulak, EA, CFP® catch a moment together in Las Vegas.


Features

Attendees research and choose from a wide array of carefully selected products and services.

Tax professionals seek and receive the finest tax education at Super Seminar.

Inside the classroom, Robert McKenzie, Esq., EA provides interac-tive instruction.

Attendees have fun researching and shopping for tax products at Super Seminar.

The exhibit hall is a hub of activity and a great place to pause for refreshment.

Patricia Kappen, EA, Torie Charvez, EA, Bill Stewart, EA and Jeanette Hall, EA at the Reno Welcome Reception.

Las Vegas major prize winner Linda Hudson, EA of Mission Chapter proudly displays her certificate for a complimentary Super Seminar 2016 registration.

Reno major prize winner Norman Golden, EA of Golden Gate Chapter poses with CSEA Executive Vice President Scarlett Vanyi, CAE.


Features

LG Brooks, EA

Karen Brosi, EA, CFP®

Karen L. Hawkins, JD, MBA

Claudia Hill, EA, MBA

Vern Hoven, CPA, EA, MTA

Michael Paul Karll, EA, CFP®, MBA

Sharon Kreider, CPA, EA

Robert E. McKenzie, Esq., EA

Vicki L. Mulak, EA, CFP®

Alice Orzechowski, CPA, CMA, EA

Alan Pinck, EA

Ron Roberson, CPA

Mark F. Seid, EA, CPA, TCP

Amy Smith, IRS Stakeholder Liaison

Carol W. Thompson, EA, ATA

Super Seminar Volunteers Acknowledged

SEA wishes to gratefully acknowledge and commend all of the volunteers who helped make the 2015 Super Seminars a hugely enjoyable success. Volunteers at Las Vegas and Reno Super Seminars served in many different capacities, including assembling materials, staffing the CSEA

Member and registration booths, acting as door and meeting room monitors, introducing speakers, and much more! CSEA sincerely thanks the 2015 Super Seminar volunteers for their invaluable service to the Society.

The following individuals served as part of the volunteer corps:

Donna M. Aguirre, EA

Susan Amaral, EA

Anne T. Arms, EA

Sherri Battle, EA

Richard L. Bayne, EA

Ann Burke, EA

Torie Charvez, EA

Joyce Cheng, EA

Heather Cimmarusti, EA

Pamela Crouch, EA

Sandy Danioth-Jones, EA

Mila De Lanerolle

Susie DiMaggio, EA

Juli Duree, EA

Hale Farley, EA, CFP®

Connie Ferrell, EA

Tim Flavin, EA

Rose Fulton, EA

Bob Gardner, EA

Norman Golden, EA

Alma Guenther, EA

Bonnie Harwick, EA

Maryann Hopkins, EA

Cynthia Leachmoore, EA

Carla Medina, EA

Benita Myers, EA

Gail Nanbu, EA

Doug Pickford, EA

Pamela F. Price, EA

Nichole Ralls, EA

Jose Ramirez

Robert “Mickey” Reedy, EA

Kathy Rocha, EA

Sherri Scarrott, EA

Magali Scott, EA

Don Stacy, EA

Claudia Stanley, EA

Myra Thompson, EA

Aida Torres, EA

Sally Wilhelm, EA

Donald Wulf, EA

Ellen Wulf, EA

CSEA would also like to thank its world-class Super Seminar faculty:

The California Enrolled Agent truly apologizes if any volunteers were omitted from this article. So many people are involved in making this event a success, it is possible that someone was missed.

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Features

SEA 2014-2015 volunteers gathered to celebrate the year’s accomplishments at the 2015 President’s Reception on May 26, 2015. Nearing the conclusion of her second term as CSEA President, Patricia Kappen, EA wel-comed Officers, Directors, Committee Chairs and Vice Chairs, CSEA Past Presidents, Chapter Presidents and CSEA staff and thanked them for their service during the past governance year. Approximately 50 Members attended the event, which

2014-2015 Volunteers Recognized was held in President Kappen’s suite at the Grand Sierra Resort & Casino in Reno, NV. Guests partook of tantalizing hors d’oeuvres, fine wines and conversation while CID (Com-mittee to Increase Donations) officers scoured the room col-lecting fines. Fortunately, not all were able to avoid capture! Proceeds of the enforcement activities, which totaled almost $1,800, were donated to the Legislative Affairs Fund and the EA Promo Fund.

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Barbara Willingham, EA, left, and CSEA President Patricia Kappen, EA spend a moment relaxing together.

Jean Krieger, EA chats with volunteer bartender Cynthia Leach-moore, EA.

Chris de Lorimier, EA and Chelsea Forseth, EA compare notes on the day’s activities.

Bruce Miller, EA shows off his CID badge while taking a break between indictments.

Donna Aguirre, EA samples some of the lavish hors d’oeuvres with Richard Ogg, EA and Philip Correia, EA.

CSEA staff members Samantha Stephen and Alicia Davison sit together with Becky and Raven Deerwater, EA, PhD.


Features

hen I first read the United States Tax Court case of Scott M. Eriksen, Et Al (Petitioners) v. Commissioner of Internal Revenue (Respondent),1 I wasn’t much interested in it. It appeared to be just another case where taxpayers were either claiming deductions they did not actually incur or for which they did not have proper documentation. But then I came to the section discussing the return preparer, and the more I read, the more I realized – this could happen to any one of us. Now the case had my attention.

The focus of this article is on the preparer, who I will refer to as Mr. K, and not on the taxpayers. The following information is a brief summary from the case transcript.

Mr. K graduated from college in 1965 with a Bachelor of Science degree and a major in accounting and tax. He eventually became an Enrolled Agent. He began preparing tax returns in college, so his career spanned about 50 years. Mr. K specialized, to an extent, in preparing tax returns for law enforcement personnel. He prepared upwards of 3,000 tax returns for the year in question, with approximately 300 to 400 of those for law enforcement personnel. He devised a generic questionnaire that he used to prepare those returns. The questionnaire referenced deductions allegedly available to law enforcement personnel, including expenses for ammunition, equipment, boots, and mileage driven to and from court or the gun range. While the set of questions made Mr. K’s practice efficient, it lent itself to inaccuracies with its one-size-fits-all approach. The questionnaire targeted cash outlays but failed to determine the deductibility of those items for Federal income tax purposes. For example, the survey did not question whether expenses incurred were ordinary, necessary, or otherwise reimbursable by the employer. He often claimed deductions without receipts or supporting documentation. He never questioned clients about employers’ reimbursement policies, nor did he investigate the same on his own. Mr. K had minimal (if any) contact with many of his clients.

Let’s stop right there. The rest of the case is really irrelevant at this point. While there are more facts to this story which eventu-ally led to a dismal end of Mr. K’s 50-year career, I would like to discuss his use of generic questionnaires. We’ve all seen them. You can buy them from tax supply vendors, software companies like CFS, or you can make up your own. They are great tools when used properly, and I stress – when used properly. In the heat of tax season, it is very easy to rush through a return without giving it the proper attention we should. The client sends in the questionnaire and we transfer the numbers to our tax software. Voila, we are done! The questionnaires save us a whole lot of time trying to remember all of the specific occupational deductions for each client. Ah, if only it were that simple. Mr. K’s downfall was in the fact that he did not question the amounts his clients

Use of Generic QuestionnairesBy Barbara D. Willingham, EA

put on the worksheets, nor did he educate his clients on issues such as what is ordinary and necessary or reimbursable. He also did not seem to care if they had documentation to support the deductions. As we read further into the case, we also discover that he often used prior year deduction amounts for current year tax returns. You know this one, don’t you – the client says, “same as last year.” In other words, Mr. K did not practice due diligence. So what could or should he have done differently?

I see at least two things that Mr. K should have done differently, and that we all should be doing:

First and foremost, we should be having a conversation with 1. our clients prior to and during the preparation of every tax return. Mr. K had only minimal or no contact with many of his clients. If you don’t have a discussion with them, how can you educate them on what constitutes “ordinary and necessary” and “proper documentation”? If you don’t educate them, they will write down anything, because all of their friends are telling them what they can deduct or what their preparer “let them” deduct. If you do use questionnaires, and who doesn’t these days, 2. why not add some wording to them as a caution to the taxpayer. One very popular tax software that has question-naires includes the following statement right at the top: “The purpose of this worksheet is to help you organize your tax deductible business expenses. In order for any expense to be deductible, it must be considered an ‘ordinary and neces-sary’ expense. Do not include expenses for which you have been reimbursed, expect to be reimbursed, or are reimburs-able.” This verbiage on the questionnaire puts the client on notice, and if they don’t understand the meaning they have a responsibility to ask you, the preparer. My company posts its worksheets on our website. We took the time years ago to insert information throughout our worksheets in an effort to educate the client about certain deductions. We feel most clients really appreciate the information.Remember at the beginning of this article I said that this

could happen to any of us? Well, don’t let it happen to you. Practice safe tax.

Barbara D. Willingham, EA is a member of the Ethics & Professional Conduct Committee. She has been actively involved with CSEA on both the state and local level since 1997, serving in a variety of positions. She served as Secretary for CSEA for 2008-2009. She has been a facilitator for Tax Practice Management

Workshop for the past six years in addition to being a speaker for other education events. She is an NTPI Fellow.

1 https://www.ustaxcourt.gov/InOpHistoric/EriksenMemo.TCM.WPD.pdf.

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https://www.ustaxcourt.gov/InOpHistoric/EriksenMemo.TCM.WPD.pdf


Features

President Terry Durkin, EA (MA)President-Elect Richard Reedman, EA, USTCP (NC)Secretary/Treasurer Laurie Ziegler, EA (WI)Director Nancy Lyman, EA (VT)Director Joyce Mohr, EA (MA)Director Angela Radic, EA (OH)Director Don Rosenberg, EA (NY)Director Andy Stadler, EA (IN)Immediate Past President Lonnie Gary, EA, USTCP (CA)

NAEA Installs 2015-2016 Leaders AEA Members from across the nation celebrated the installation of the 2015-2016 Board of Directors at a May 15,

2015 ceremony at the Hyatt Regency Crystal City in Arlington, VA. CSEA leaders Doug Pickford, EA and Patricia Kappen, EA were on hand to celebrate the event. The incoming slate of leaders is composed of the following individuals:

NAEA 2015-2016 leaders are congratulated by Members as they pose together at the May 15, 2015 NAEA Installation Banquet Dinner.

NThe following six NAEA Directors will be continuing their tenure in 2015-2016:

Director Jim Adelman, EA (OK)Director Michael Fioritto, EA, CPA (OH)Director Jerry Gaddis, EA (FL)Director Jean Nelsen, EA (CA)Director Jeff Schneider, EA (FL)Director Craig Smith, EA (CA)

ission Chapter Member Alan Pinck, EA was presented with the 2014-2015 NAEA President’s Award by outgoing President Lonnie Gary, EA, USTCP for his unyielding allegiance to NAEA demonstrated through his steadfast commitment to its education program. The award was bestowed at the May 15 NAEA Installation Banquet held at the Hyatt Regency Crystal City in Arlington, VA.

Mr. Pinck became an Enrolled Agent in 1993 and joined CSEA in 1998. A Past President of Mission Chapter, he is a popular Super Seminar speaker and has more than 25 years of tax preparation experience, including representing hundreds of returns in audit. CSEA congratulates Mr. Pinck and thanks him for his efforts on behalf of his professional Societies.

Alan Pinck, EA Honored

Alan Pinck, EA, left, proudly receives the President’s Award from 2014-2015 NAEA President Lonnie Gary, EA, USTCP.

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Features

or those of you who are not familiar with it, SBEAC is the acronym for the Small Business Employer Ad-visory Committee. The SBEAC represents small business employers throughout California, provides the Employment Development Department (EDD) with recommendations on how to better service California’s small businesses, and disseminates information to their respective members. The SBEAC provides small business employers and the EDD’s Tax Branch the opportunity to better understand each other’s needs by addressing issues of mutual concern.

I have been fortunate to be CSEA’s SBEAC representa-tive for the past five years. The Committee currently has 19 members, with a goal of 25. Members are drawn from very diverse associations, representing everyone from Enrolled Agents to various Chambers of Commerce. This Committee works to provide input and ideas to the EDD regarding concerns from our respective groups, or on any item that the EDD asks for our help with. At each meeting we get updates from the Tax Branch, the Unemployment Insurance (UI) Branch, Field Audit and Compliance, Tax Processing and Accounting, the Tax Support Division, the Collection Division, a legislative update and even the opportunity to meet the staff from the Tax Branch Management Institute (TBMI). The SBEAC participates in a panel discussion to ensure that the small business employers’ perspective is represented as part of the EDD’s continuing education of its leadership team, in particular the new EDD management staff.

At the May 14, 2015 meeting, I was selected to provide the TBMI staff with a small employer’s perspective on behalf of the SBEAC. My report was very honest regarding the amount of time required to fill out reports and follow procedures, as well as the lack of importance attached to meeting these requirements by most new business owners, as they are too busy just trying to run their businesses. Many small business owners have other regulatory agencies that they must pay long before they consider what is due to the EDD, and thus they hesitate to even open any EDD correspondence. Many are trying to recover from the economic downturn and are not intentionally attempting to defraud the EDD, but are generally just in a hole that they don’t know how to get out of.

Feedback from the group was shared at this meeting. The new EDD managers really appreciated hearing an honest

SBEAC Provides EDD with Small Business Perspective

By Susan P. Shaw, EA

account of how small business owners actually feel about all aspects the EDD, from the paperwork to the staff. They are taking the information provided to heart and are working on ways improve their relationship with employers.

SBEAC members were also asked to help with the redesign of the audit exit interview form. The EDD did not feel they were getting accurate results from this form, which has been used for about 20 years. After a very lively discussion from the group, it was suggested that SurveyMonkey be utilized and the form shortened. Some good suggestions were also made as to which questions to keep, change or discard in order to encourage completion of the survey and increase accurate survey results.

Another major item was the discussion about Assembly Bill 1245, which deals with the mandate for electronic report-ing and funds transfer of unemployment insurance. This bill specifies that beginning on January 1, 2017 employers with ten or more employees are required to file all reports and returns electronically and remit all contributions for unemployment insurance premiums by electronic funds transfer. Beginning on January 1, 2018 this requirement would be extended to all employers. The bill also defines hardship waivers and penalties.

Newly installed EDD Chief Taxpayer Advocate Bradley Hodges was present at the May 2015 SBEAC meeting. Mr. Hodges had us break into small discussion groups to provide input on the following:

Challenges that affect businesses or prevent compliance;1. Strategies to minimize or eliminate the challenges just 2. identified; andThe best ways to inform and educate the employer com-3. munity. Some of the challenges identified were platform compat-

ibility, security of e-Services for Business, not being able to have clients sign forms prepared by a third party such as an EA, and understandability of EDD materials (it was of interest to note that in an effort to make materials more accessible, the reading level at which the EDD prepares all literature and forms was recently lowered to 6th grade).

Strategies for minimizing or eliminating challenges in-cluded the use of social media, implementation of very short

F

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http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB1245


Features

tutorials, the use of DocuSign or Verisign for signatures and community outreach. The best ways to inform and educate the employer community ended up being identical to the suggested strategies, with the addition of YouTube and email.

Below is a list of hot topics and new things to watch for from the EDD:

New mobile apps have been rolled out for CalJOBS, • Unemployment Insurance and Disability Insurance ap-plicants.Updates are being made to the emergency prepared-• ness plan.A Spanish-language version of the EDD website is being • created, for which there is an urgent need. In addition, the most frequently used publications are being translated into multiple languages – 19 publications have been completed to date.A criminal investigations page will be added to the EDD • website in the near future.Additional marketing efforts are being employed to • increase awareness and utilization of the Paid Family Leave program.The current UI loan balance has been reduced to $5.2 • billion – the balance owed to the federal government on the Federal Unemployment Trust Fund (FUTA) loan. The loan is expected to be paid off in 2019.All applications for UI benefits are now handled online. EDD • agents are being sent to America’s Job Center of California locations (formerly known as One-Stop Career Centers) to assist applicants in the online application process.

Approximately 1,200 visits were made in 90 days by audi-• tors armed with laptops to urge small business owners into voluntary compliance with their delinquent accounts. Results were positive overall.New seminars resulting from SBEAC suggestions are in • progress. Ethics and multistate employer seminars are up and running.The current audit focus, which is near and dear to our • hearts, is the underground economy and unobstructed claims.So much goes on at each meeting, that there is not

enough space to include everything – my minutes from the last meeting were 11 pages long! If you would like more information, please feel free to contact me and I will happily update you.

Susan P. Shaw, EA is a Member of the Ethics & Pro-fessional Conduct Committee and represents CSEA on the Small Business Employment Advisory Com-mittee (SBEAC). She also served as 2012-2013 CSEA Secretary. In addition to being a Past President of the Sacramento Valley Chapter, she has served as

a State Director for multiple years and as Audit Committee Chair. Ms. Shaw is an owner of a financial firm in Yuba City, CA. She is an Enrolled Agent, a Fellow of the National Tax Practice Institute and a Registered Investment Advisor. You can reach her at [email protected].


Appeals also offers mediation, early referral and arbi-tration for specific cases that are all aimed at getting to resolution more quickly than the timeline resulting from traditional methods.

If your case has landed in Appeals because the IRS issued a notice of intent to levy or filed a Notice of Federal Tax Lien to collect overdue tax, you are a party to a collections due process hearing. At this point, Appeals is simply looking at whether the Service followed required procedures, fair-ness issues the taxpayer raises such as an innocent spouse situation, whether the collection action proposed or taken is appropriate, whether there are appropriate collection alternatives and finding a balance between effective tax collection and intrusiveness. They cannot consider whether the taxpayer owes the tax if they already had the chance to dispute the liability.

In this vein, it’s important to remind clients that ignoring or procrastinating action on letters from the IRS is counter-productive and may limit their rights and options in handling the situation.

Scarlett D. Vanyi, CAE is the Executive Vice President of California Society of Enrolled Agents. She holds a Bachelor’s of Science Degree in Organizational Behav-ior & Leadership from the University of San Francisco and is designated as a Certified Association Execu-tive (CAE) from the American Society of Association

Executives. Ms. Vanyi has more than 20 years of experience in the nonprofit association and legislative advocacy arenas and has ex-pertise across a wide array of nonprofit management disciplines.

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Live Webcasts Build KnowledgeGet the CPE you need, without leaving your home or office!

CSEA and CalCPA have formed a strategic partnership to provide CSEA Members with access to unique, high-quality live webcasts, which are designed to build knowledge to foster excellence and advance individuals and the profession. This partnership affords CSEA Members the unique opportunity to obtain the continuing education they need, all at CalCPA Member pricing! The timely topics offered this year include:

Aug. 10 - Cost Capitalization A–Z•Aug. 24 - Federal Taxation of Partnerships and LLCs Part I: Formation and Operation and Allocations•Sept. 2 - Taxation of the Construction Contractor and Homebuilder•Oct. 20 - GST Tax from A to Z•Oct. 29 - Federal Taxation of Partnerships and LLCs Part II: Sales and Distributions Bequests, Redemptions •and LiquidationsNov. 3 - Church and Minister Taxation•Nov. 4 - Form 1041 Workshop•Nov. 17 - Advanced Tax Planning Techniques•Nov. 17 - Preparing Complex 1040s•Nov. 19 - Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis•Dec. 9 - Settled and Approved: Fiduciary Accounting from Start to Finish•Dec. 11 - Tax Considerations for Buying and Selling a Business•Jan. 6 - Basis Calculations & Distributions for Pass-Through Entity Owners: Schedule K-1 Analysis•Jan. 20 - Affordable Care Act - Review and Update•

For additional details and registration, go to www.csea.org/education-events/webcasts-2015-2016.

Classified ads are an economical and easy way to reach other Members and the public.Both Members and non-Members may advertise in this section. Member rates are $5 per line (or partial line) per issue, 5-line minimum, maximum 100 words. A line consists of 50 characters. Non-Member rates are $75 per issue. The deadline for classified ads is the fifteenth of the month two months prior to the cover date (e.g., the deadline for the November/December issue is September 15). Email ads to [email protected] 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, practices for sale or purchase, office rental or shares, or other non-commercial 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.

Don’t forget to check out the classified ads on the CSEA website at www.csea.org/members-area/recent-classified-ads.

Member Classified Ads

MembersMembers

Save the Date:

CSTARCA STATE TAX AGENCIES

REPRESENTATION WORKSHOP

September 16-18, 2015Sacramento, CA

Hone your representation skills for the state

of California at this one-of-a-kind workshop.

Be sure to save the date for this sure to sell

out event! Click here for more information.

http://www.csea.org/education-events/webcasts-2015-2016


http://www.csea.org/members-area/recent-classified-ads

http://www.csea.org/education-events/ca-state-tax-agencies-representation-csta/


am one of those people who believe that they are required to vote. I’m a citizen of the United States, and so it is my duty to be a well-informed citizen and to fulfill my duty by voting for the representatives of our government.

I joined CSEA for similar reasons. I’m an Enrolled Agent, and it is my duty to be active in my profession. It is my desire to make my voice heard. I want to make sure that my concerns as an EA are addressed. I have an obligation to be aware of the pending changes in tax legislation, and to be an active part of the decision-making process.

The way to be active and involved in my chosen profes-sion is to be a Member of the California Society of Enrolled Agents (CSEA). An immediate benefit of membership is what I call “access to the CSEA network.” This means receiving informative email blasts, having access to California Enrolled Agent magazine, being included in the online “Find an EA Near You” directory, and getting invited to education events where you will meet colleagues and friends.

Once you are a part of the network, just being a Member is not enough. If you are lucky enough to have a CSEA Chapter in your area, attend a meeting. If you don’t, I recommend that you at least reach out to the closest Chapter and join their email list. Take part at the state level by attending Board of Director and committee meetings. I have attended and participated in the discussions – it is exciting!

CSEA actively participates with the California legislature and tax agencies in the creation and review of proposed tax and related legislation. Recent evidence of this can be seen in CSEA’s testimony at the 2014 Franchise Tax Board (FTB) Taxpayers’ Bill of Rights Hearing, which covered important topics including the inability to dissolve/cancel business entities formed and not “launched,” FTB withhold-at-source programs and disaster loss tax treatment. For more details, visit www.csea.org/advocacy and select “Latest Advocacy Issues.”

Jim Stern Legislative Day is an important part of CSEA’s advocacy effort. You can be a part of this exciting event on Monday, January 11, 2016 in Sacramento, where participants to practice advocacy skills on fellow EAs before assembling in groups by region to call on legislative offices. These visits give Members the opportunity to introduce themselves to policymakers, explain what EAs do, lobby for CSEA’s legisla-tive positions, and offer themselves as a resource on tax matters. Find out more at www.csea.org/education-events/jim-stern-legislative-day/.

Make Your Voice HeardBy Ana Duke, EA

CSEA provides a tremendous tangible benefit through its Ethics & Professional Conduct Committee, which is focused, on assisting Members who are grappling with an ethical dilemma or facing a client complaint. CSEA has a formal ethical review process to handle complaints lodged against a Member through the Society. This is a valuable public service, as it helps educate clients about ethical and legal conduct in the tax industry. It is also a Member benefit, because it can in many instances lead to resolution and prevent the issue from being escalated to a governmental agency. With CSEA as the first line of defense, I feel protected if a client calls with a complaint.

I’ve met many people through CSEA who have faced the same tax challenges that I am confronted with and who provided valuable advice. Each Member has a “strong suite,” and networking through CSEA lets you take advantage of the experiences of others. I have discovered that although I have many questions, I also have received many answers from fellow Members. I’ve even met some of the “big names” in the field of tax preparation who are industry celebrities.

When I joined CSEA, I gained access to all of the CSEA perks and benefits: the magazine you’re reading this minute, discounted research and education, discounted insurance and bonding, discounted advertising, discounted marketing materials and much more.

I want to encourage others to become tax professionals, and grow our industry that advocates on behalf of taxpayers for sound tax policy and effective tax administration before all state and legislative regulatory agencies. I have a hunger to learn. I want a seat at the table. I want to shape the long-term future of what it means to be an Enrolled Agent. I’m glad I joined CSEA.

Ana Duke has been preparing taxes since 2009. She became an Enrolled Agent in 2013 and is on track to become an NTPI fellow this summer. She lives in the Kern River Valley with her husband and daughter.

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Members

http://www.csea.org/advocacy

http://www.csea.org/education-events/


MembersMembers

Last year’s Building Blocks webinar series was so popular that we are bringing it back again this year. Building Blocks are hands-on, pen-to-paper, extensive and complete and deliver the fundamental tax knowledge you need to either refresh an already established career or kick-start a successful career as a tax professional.

Building Blocks will explore Schedules A, B, C, D and E, taking you line by line, from start to finish. Other webinars of note include one on Repair Regulations just before tax season 2016 starts and the one everyone MUST have – Ethics.

All live webinars feature audio and PowerPoint slides that are controlled by the speaker in real time, the ability to ask questions and receive real-time answers, a comprehensive reference manual and access to the recording to watch at your convenience after the live webinar has concluded.

Schedule D DissectedInstructor: Mark Seid, EA, CPA, TCP July 29, 2015

This course starts by defining capital assets, learning the statutory definitions of short-term and long-term, and understanding the impact of Schedule D on income tax calculations. From these building blocks, transactions will be analyzed to determine how to correctly report capital gains and losses. Examples will focus on transactions encountered in everyday tax preparation. You will work problems from source documents through to completed forms. Reporting of dispositions will cover Forms 4684, 4797, 6252, 6781 8824, 8949 and more!

Schedule A: From Top to Bottom Inside Out & Between the CracksInstructor: Gerald Pusateri, EAAugust 26 & 27, 2015

Schedule A appears on more returns than any other form with the exception of the various e-filing forms used. Because of our varied familiarities with Schedule A, it is easy to take for granted our knowledge of the form and not give it enough review prior to tax season. This webinar will review the familiar and explore the not so common and no so familiar deductions that may pop up during tax season, including every form that flows into Schedule A, working the form line-by-line, step-by-step and top-to-bottom.

Schedule B: Not Your Mother’s FormInstructor: Carol W. Thompson, EA, ATASeptember 23, 2015

Remember your first piggy bank? Shaking it to hear the pennies clink together? Today we have FBAR, FATCA, Kiddie Tax, Educa-tional Savings Bonds, Options, Qualified Dividends and more. Babies advertise E-Trade and many of them have their own ac-counts. What happened to that simple form with a few savings

digiTAX Building Blocksaccounts and Disney stocks? We will start from Line 1 and look at Schedule B from interest all the way through those pesky foreign accounts. We will review many of the forms that are necessary to preparing the “Big B”!

Schedule E Does Not Mean Easy!Instructor: Torie Charvez, EASeptember 30, 2015

How much do you really know about Schedule E? This webinar will take us “under the covers” of this common, but often poorly executed form. Detailed exercises conducted during the webinar allow you to successfully navigate both pages of Schedule E, so that when tax season arrives, the form can be completely and correctly prepared.

Circular 230: What You Don’t Know CAN Hurt You!Instructor: Jennifer MacMillan, EAOctober 21, 2015

This two-hour course focuses on the myriad of regulations we must follow, the latest changes to Circular 230, and real-world ethical dilemmas faced by tax practitioners. You will gain an understand-ing of new regulations and long-standing industry requirements and responsibilities such as due diligence, conflicting interests, standards with respect to tax returns and documents, written advice, safeguarding client data, use & disclosure regulations, and the numerous preparer penalties and sanctions for failure to follow the rules. You will also be given a number of “real world” ethical dilemmas to analyze, helping you remain in compliance when perilous situations arise in your tax practice.

Tangible Property Regulations UpdateInstructor: Vicki Mulak, EA, CFP®January 27, 2016

The tangible property regulations created quite an uproar in the last filing season, which was further aggravated by IRS release of three last-minute Revenue procedures and a small business simplified method in early 2015. In addition to updating the practitioner on this final guidance from IRS, this webinar should clarify the definitions, elections, safe harbors and accounting method changes integral to these regulations as well. In spite of perceived complication, there is a welcome simplification inherent in both the safe harbors and the required Forms 3115, since many of the accounting method changes utilize the “cutoff method” rather than the complex Section 481(a) adjustment rules. Sample completed Forms 3115 and more will be included, resulting in a functional road map for any practitioner for the upcoming filing season.

For more information including registration and pricing, visit www.csea.org/education-events/digitax-webinar.

http://www.csea.org/education-events/digitax-webinar


Members

SEA’s Public Information and Awareness (PIA) goal is, “Enrolled Agents are recognized by the public as America’s Tax Experts.” But what is the best way to inform the public about Enrolled Agents? We know that if consumers of tax services really understood what an Enrolled Agent is and does, the EA designation would be the first and only choice for tax-related services. How do we infuse this knowledge into the public? This has been a long-standing question for Enrolled Agents.

When CSEA was founded in 1977, PIA methods were somewhat different than today. I have no doubt that the Society used the latest technology of the day: Yellow Pages, flyers, bumper stickers, radio ads and word of mouth (always the best). Today’s communication tools are vastly different. We now have Google AdWords, web sites and social media. This takes word of mouth into cyberspace. For example, the history of CSEA is now available online and can be found by Internet search engines, making it accessible to many thousands of readers.

In collaboration with local Chapters, CSEA is consistently delivering the message about Enrolled Agents in many differ-ent formats. Some Chapter volunteers participate annually in locally broadcast television programs assisting taxpayers. Others partner with federal and state taxing agencies at free income tax resource and small business fairs. This year, CSEA Chapters held the second annual Tax Help Day on February 7, 2015 with 16 locations throughout the state. CSEA provided participating Chapters with a variety of marketing materials to help prepare for the event. In January and February, the CSEA state office sent three press releases touting Tax Help Day: “Affordable Care Act Makes New Demands on Taxpayers,” “Got Tax Questions? Get Answers on Tax Help Day, February 7, 2015,” and “5 Tips for Choosing a Tax Professional.” These press releases garnered more than 1,400 online, search and media views.

In today’s digital world, consumers and potential Members look to the source that provides instant information. When someone has a tax question, they want an immediate answer from a knowledgeable authority. With so many options to choose from, how do we consistently help them choose an Enrolled Agent?

Our very talented CSEA staff at the state office in Sacra-mento has been refining an online advertising program for some time now. Combined with a comprehensive marketing plan that is just being completed, we have an incredible

Achieving RecognitionDouglas Pickford, EA

opportunity to take our Public Information and Awareness program to the next level in cyberspace. CSEA is investing $25,000 in an online advertising campaign aimed at spread-ing the good word about Enrolled Agents. These funds come from the Society’s EA Promo Fund, which is supported solely by voluntary Member contributions.

CSEA was founded on the idea that a group of Enrolled Agents can accomplish more together than each could ac-complish alone. Now we need to unite in large numbers to develop tomorrow’s advertising and information delivery. We can develop a significant fundraising campaign that is designed to expand the current program to run year round. If we all contributed from our individual advertising budgets to this type of venture, we could develop a very powerful campaign. We would be the leaders of our industry.

Help build the EA Promo Fund so that we can continue making investments on your behalf by including a donation to the EA Promo Fund when you renew your membership. You can also donate directly to the EA Promo Fund by selecting “Make a Contribution” under the Advocacy tab on the CSEA website. Consider making a contribution on someone else’s behalf. This is a wonderful way to both thank them and demonstrate your commitment to the future of the Enrolled Agent profession. Stay connected and thrive!

Douglas Pickford, EA is CSEA President and is a Member of North Bay Chapter . He was 2014-2015 CSEA First Vice President, and was also 2013-2014 Treasurer and 2012-2013 Vice Chair of Finance and Budget. In addition, he served as the North Bay Chapter Director from 2012-2015 and Chapter Presi-

dent from 2011-2013. His practice serves over 1600 individual and business clients throughout Marin and Sonoma Counties.

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http://www.csea.org/about-csea/history/

http://www.csea.org/advocacy/make-a-contribution/


Members

CSEA Schedule of EventsJuLY 29, 2015digiTAX Webinar:Building Blocks - Schedule D Dissected

AuGuST 18, 2015CSEA/IRS Federal Representation WorkshopSacramento, CA

AuGuST 20, 2015CSEA/IRS Federal Representation WorkshopMission Viejo, CA

AuGuST 26 & 27, 2015digiTAX Webinar:Building Blocks - Schedule A: From Top to Bottom Inside Out & Between the Cracks

SEPTEMBER 1, 2015CSEA/IRS Federal Representation WorkshopLive Webcast

SEPTEMBER 16-18, 2015California State Tax Agencies Representation Work-shop (CSTAR)Sacramento, CA

SEPTEMBER 23, 2015digiTAX Webinar:Building Blocks - Schedule B: Not Your Mother’s Form

SEPTEMBER 30, 2015digiTAX Webinar:Building Blocks - Schedule E Does Not Mean Easy!

OCTOBER 21, 2015digiTAX Webinar:Circular 230: What You Don’t Know CAN Hurt You

OCTOBER 23, 2015State Tax Agencies Liaison Meeting (STALM)Sacramento, CA

OCTOBER 24-25, 2015CSEA Board and Committee MeetingsSacramento, CA(following the State Tax Agencies Liaison Meeting)

NOVEMBER 12-13, 2015Pen to Paper Tax Intensive: International Tax IssuesIrvine, CA

JANuARY 9-10, 2016CSEA Board and Committee MeetingsSacramento, CA(preceding Jim Stern Legislative Day)

JANuARY 11, 2016Jim Stern Legislative DaySacramento, CA

JANuARY 27, 2016digiTAX Webinar:Tangible Property Regulations Update

Visit the CSEA Calendar of Events at www.csea.org/education-events/calendar-of-events.

http://www.csea.org/education-events/calendar-of-events


Members

Making Community ConnectionsRaising public awareness about the Enrolled Agent des-

ignation is a fundamental part of CSEA’s Strategic Plan, with the goal that “Enrolled Agents are recognized by the public as America’s Tax Experts.” Young people are a particularly important demographic for CSEA’s pubic information and awareness efforts, as they are just deciding on a career or entering the workforce. Because they regularly share interests and experiences with one another via social media, outreach to young people is tremendously valuable. However, in many cases young people do not have easy access to information about the Enrolled Agent career.

In an effort to reach this demographic, San Gabriel Valley Chapter Member Franklin Ruedel, EA met and spoke with attendees at the Temple City Chamber of Commerce Youth Career Fair. Mr. Ruedel explained about the benefits of be-coming an Enrolled Agent and how to get started in the profession. The event, which was held on May 30, 2015 from 10 a.m. - 2 p.m., targeted young people from 14 to 22 years of age, and was also open to the general public. CSEA thanks Mr. Ruedel for volunteering his valuable time to take part in this event.

Enrolled Agents, “America’s Tax Experts” are represented by Franklin Ruedel, EA, right, at the Temple City Youth Career Fair on May 30. He is joined with Brian Neumann, CPA, left, and Temple City Chamber of Commerce President and CEO Peter Choi.

EAs Broadcast Tax AnswersThis spring, Members of the Golden Gate Society of En-

rolled Agents (GGSEA) once again volunteered to participate in the annual tax call-in programs on ABC Channel 7’s “Seven On Your Side.” GGSEA Member and CSEA State Director Don Ellison, EA arranged with Channel 7 Senior Producer Randall Yip to have Members of the Golden Gate Society available for two tax call-in nights, March 26 and April 7, 2015 during the 4 p.m. - 8 p.m. news period. A total of seven individuals from GGSEA volunteered for the events:

Larry Anderson, EA• Jake Birnberg, EA• Don Ellison, EA• Norman Golden, EA•

Yani Zou, EA acted as GGSEA’s Chinese interpreter during the March 26 call-in program. In addition, Mr. Ellison was asked to take questions on the ABC News Facebook page, and the replies were also posted on the GGSEA Facebook page. Mr. Ellison answered 31 questions during the April 7 four-hour session.

Following the two nights, Mr. Yip reported that GGSEA was able to help a total of 663 people with their tax questions over the two call-in days. Mr. Ellison was also interviewed on-air by “Seven On Your Side” host Michael Finney regarding those pesky Forms 1099-MISC and 1099R that people were calling about.

Mr. Yip has already asked the Golden Gate Society to participate in the call-in program again next year. CSEA thanks the Golden Gate Society and its Members for this valuable public information and awareness outreach effort, helping to brand Enrolled Agents as “America’s Tax Experts.”

Marketing the EA DesignationBy Jana Perinchief

Jana Perinchief has been Communications Coordina-tor for the California Society of Enrolled Agents since 2010. She holds a Master’s Degree in Philosophy from UC Davis. She has more than 14 years of experience in communications, publishing and marketing. She can be reached at [email protected].

Michael Huff, EA• Jeff Johnston, EA• Yani Zou, EA•

Don Ellison, EA tackles tax questions on ABC Channel 7’s “Seven on Your Side.”



he CSEA Board of Directors meeting was called to order on May 27, 2015. Palomar Chapter President Albert Sanchez, EA led the Pledge of Allegiance, and Mark Seid, EA, CPA shared a few words of inspiration.

A quorum was present as Secretary Rose Fulton, EA called the roll. Guests were introduced and welcomed.

President Patricia Kappen, EA reflected on her experiences during the year and remarked how inspired she has been by all of the Chapters and Members. She noted that there had been no requests for dues or education waivers since the January 2015 Board meeting.

Executive Vice President (EVP) Scarlett Vanyi, CAE high-lighted some of the accomplishments by staff since the January 2015 Board meeting. CSEA staff has been working diligently over the past four months, making significant prog-ress on many fronts and taking full advantage of the quieter weeks during tax season to get major projects completed and prepare for future events.

The January 2015 Board Evaluation was reviewed by First Vice President Douglas Pickford, EA who was pleased to note that there was 100 percent participation by Directors! Mr. Pickford also reviewed the committees’ Strategic Plan Implementation Status Update reports. The Board then went into closed session for the EVP 2014-2015 evaluation.

The January 2015 Board Meeting minutes were approved during the Consent Agenda. In addition, changes to the Awards Subcommittee Charter of the Membership & Chapter Development Committee regarding the Distinguished Service Award Task Force were also approved.

Mr. Pickford led the Strategic Issues Discussion that focused on the topic of future planning for the Society, and which included a review of the life cycle of an association.

Ms. Vanyi addressed the Board regarding the decline in Super Seminar registrations, which is causing a decrease in revenue for the Society. The Board was asked to consider the question of why Super Seminar registrations were so high in the past, but have recently declined. Ms. Vanyi also requested the Board’s guidance as to whether Las Vegas and Reno continue to be the best venues for Super Seminar.

Future Planning Focus of May Board Meeting

A Summary of the May 26-27, 2015 Board MeetingBy Rose Fulton, EA

CSEA needs to attract approximately 800 new Members in order to resolve budget issues. What might the Chapters be willing to do to help the budget crunch? Board Members were asked what they would be willing to do to solve the problem. How do we reinvent CSEA? These were some of the questions posed to the Board to investigate ways to stabilize the financial downturn.

The following motions were presented to the Board and approved during the Special Order of Business:

The Executive Committee moved that the Board of Direc-• tors adopt the proposed 2015-2016 Board Policy Review Schedule contained on page 51 of the May 2015 Board Agenda packet as presented.The Executive Committee moved that the Board of Di-• rectors modify the Board Policy Governance Manual by accepting the following changes in Policy 1.3.2.1 and Policy 1.7 as shown on pages 52 and 53 of the May 2015 Board Agenda packet.The Executive Committee moved that the Board of Di-• rectors modify the Board Policy Governance Manual by accepting the following changes in Policy 1.6.2.3 as shown on page 54 of the May 2015 Board Agenda packet.

Mark Seid, EA, CPA, TCP addresses the Board of Directors at the May Board meeting.

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continued on p. 31


The Executive Committee moved that the Board of Di-• rectors modify the Board Policy Governance Manual by accepting the following changes in Policy 3.3 and 3.4 as shown on pages 55 and 56 of the May 2015 Board Agenda packet.The Executive Committee moved that the Board of Di-• rectors modify the Board Policy Governance Manual by accepting the following changes:

Delete the last sentence in each policy which gives A. the timing of when its monitoring report is given.Replace “Finance Coordinator” with “Controller” in B. policies 1.4.7.2, 1.4.7.4, and 2.5.11.Replace “Committee” with “Committees” in policy C. 1.5.5.3.Replace “in May” with “by the Board” and replace “he” D. with “the” in policy 1.6.2.1.Delete “one night’s” and “each scheduled day of” in E. the first sentence of paragraph 1 in policy 1.6.2.2.Replace “attached” with “Board” in policy 1.9.1.F.

The Executive Committee moved that the Board of Direc-• tors adopt revisions to the Board Director job description as presented on pages 59 and 60 of the May 2015 Board Agenda packet.The Public Information & Awareness Committee moved • that the Board of Directors approve expenditures not to exceed $25,000 from the EA Promo Fund to cover the cost of the 2015-2016 PIA media campaign.The Finance & Budget Committee moved that the Board • of Directors approve the 2015-2016 Operating and Capital Replacement Budgets as presented on pages 63 and 64 of the May 2015 Board Agenda packet.The Finance & Budget Committee moved that the Board of • Directors authorize the Treasurer to borrow up to $25,000 if needed during the 2015-2016 fiscal year in accordance with Board Policy 2.6.7.3.It was moved that the Board of Directors accept the Board • Policy Governance Manual reports as presented on pages 70 through 97 of the May 2015 Board Agenda packet.(Note: The May 25-27 Board Packet is available on the

CSEA website. Choose “Board and Committee Meetings” under the Governance tab.)

There was no Unfinished Business to come before the Board of Directors.

Under New Business, the Board of Directors addressed the nomination and election of the 2015-2016 Nominating Committee. President Kappen appointed Tim Flavin, EA as Chief Teller, and Don Stacy, EA and Vicki Mulak, EA, CFP® as Tellers for all voting. Norman Golden, EA was asked to oversee the balloting process. The following individuals were elected to serve for the 2015-2016 term:

Connie Ferrell, EA• Rose Fulton, EA• Norman Golden, EA• Patricia Kappen, EA• Mark Seid, EA• Mr. Golden was elected as Chair of the Nominating Com-

mittee.Chapters competing for 2014-2015 Chapter of the Year

were given time to present their case for why they should win. After voting took place for all of the various annual awards, President Kappen announced that the results would be announced at the Annual Meeting in San Diego.

Additional Chapters were requested to apply to host the 2017 and 2018 Annual Meetings.

Under Good of the Order, San Diego Chapter reminded Members about the upcoming Annual Meeting from July 15-19, noting that there would be plenty of fun activities in addition to the annual Jim Reed Memorial Golf Tourna-ment.

Due to the change in Board meetings, award nominations will now be due in December of each year and will be voted on at the January Board meeting.

The President’s Reception helped to raise $982 for the Legislative Affairs Fund (LAF) Fund and $815 for the EA Promo Fund.

Many thanks were expressed to Patricia Kappen, EA for her hard work and for inspiring us with her leadership.

The next Board meeting will take place on July 19, 2015 at the DoubleTree by Hilton San Diego Downtown in San Diego, CA.

Rose Fulton, EA is served as CSEA 2014-2015 Secre-tary. She served as Chairman of the NAEA Political Action Committee (PAC) Steering Committee in Washington, D.C. for four years. She teaches the Special Enrollment Exam Professor-Led class for NAEA. For her local Chapter, she teaches the required

Ethics class and a new project of virtual classes of the Special Enroll-ment Exam. Rose was President of Far Northern California Chapter from 2011-2013 and a state Director for several years. Rose has been in the tax preparation business since 1983, an Enrolled Agent since 1994 and a Fellow of the National Tax Practice Institute since 2009. She is a partner in Lassen Tax Professionals tax and representation practice in Red Bluff, California.

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Federal Representation Workshops

Aug. 18, 2015 — Sacramento, CAAug. 20, 2015 — Mission Viejo, CA Sept. 1, 2015 — Live WebcastRepresenting clients before the IRS is one of the most chal-lenging and important roles an Enrolled Agent performs. CSEA and the IRS are once again partnering to bring you a workshop that focuses specifically on how to best represent your clients through a better understanding of IRS compliance processes and procedures as they relate to examinations, collections, appeals, and offers in compromise. In addition, the IRS will share new developments, and CSEA will share the practitioner perspective.

California State Tax Agency Representation Workshop (CSTAR)

Sept. 16–18, 2015 — Sacramento, CACSTAR presents a concise overview of state tax audit, collec-tions and appeals, and policies and procedures. This is an ideal foundation for you to enhance your skills, whether you only do occasional representation with the state or representation is an ongoing part of your practice. Participants will receive tips to improve their understanding and competence in taxpayer representation on the state level, as well as learn advanced representation techniques with state tax agencies through case study presentations with tax agency personnel.

State Tax Agencies Liaison Meeting

Oct. 23, 2015 — Sacramento, CAWidely regarded as one of the best CSEA-sponsored events of the year, the State Tax Agencies Liaison Meeting exemplifies the strong collaboration between CSEA and California’s three state tax agencies — the Franchise Tax Board (FTB), the Board of Equal-ization (BOE), and the Employment Development Department (EDD). It is a unique forum that allows participants to raise issues or concerns that need to be addressed by state agencies.

Upcoming CSEA Education & EventsPen to Paper Tax Intensive: International Tax Issues

Nov. 12–13, 2015 — Irvine, CAThis year’s Pen to Paper Tax Intensive will continue CSEA’s tradition of excellence in CE and will cover the complexities of the U.S. taxation of individuals and businesses that work or invest overseas, providing pen to paper guidance on preparing related returns and schedules.

Jim Stern Legislative Day

Jan. 11, 2016 — Sacramento, CAThis CSEA Members-only annual event is geared toward developing CSEA’s grassroots advocacy program and provid-ing guidance and instruction to Enrolled Agents on how to effectively lobby their legislative representatives.

digiTAX Live Webinars

Get live, interactive CE right at your desktop! digiTAX webinars are fast, convenient, and easy to access webbased programs that showcase the profession’s leading experts at the top of their professional discipline.•July29,2015–ScheduleDDissected•August26&27,2015–ScheduleA:FromToptoBottom Inside Out & Between the Cracks •September23,2015–ScheduleB:NotYourMother’sForm•September30,2015–ScheduleEDoesNotMeanEasy!•October21,2015–Circular230:WhatYouDon’tKnow CANHurtYou•January27,2016–TangiblePropertyRegulationsUpdate

Live Webcasts

CSEA and CalCPA have formed a strategic partnership to provide CSEA Members with access to unique, high-quality live webcasts that are designed to build knowledge to foster excellence and advance individuals and the profession. This partnership affords CSEA Members the unique opportunity to obtain the continuing education they need, all at CalCPA Member pricing!

Visit www.csea.org/education-events for more details or to register for any of these events.

http://www.csea.org/education-events


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Enrolled Agent Rotating Ferris iPad CaseShow off your technical savvy •with the Ferris rotating iPad case declaring that Enrolled Agents are America’s Tax Experts! It features a 360-de-gree rotating swivel that lets your iPad rotate both vertically and horizontally while in the case, with three convenient stand positions.

We Speak Tax LabelsWe Speak Tax labels are a quick •and easy way to remind clients of the expertise they’ve gained by choosing an Enrolled Agent. They’re great for including in personal and business corre-spondence as well as using on envelopes and packages.

Enrolled Agent Phone HolderIt’s likely that many of your •clients have smartphones. Help them keep you top of mind with the Enrolled Agent phone holder, complete with screen cleaner. Lightweight and attractive, these blue and red smartphone holders come in mixed sets of five, and are perfect gifts for clients, friends and family. Take them along to your business or client meetings.

Members Get 15% Off on All EA Merchandise

e know you like to stock up on the latest and greatest Enrolled Agent merchandise that proudly proclaims your Enrolled Agent status and your affiliation with CSEA, the preeminent professional organization for Enrolled Agents. From Enrolled Agent brochures to We Speak Tax labels to license plate holders, CSEA has all of your Enrolled Agent marketing needs covered. And, as usual, CSEA Members receive 15% off the purchase price!

Get these powerful Enrolled Agent marketing tools now from the CSEA Online Store:

Enrolled Agent BrochuresAre client meetings on the •horizon? Help your clients ap-preciate the value of Enrolled Agents with this full-color glossy brochure that clearly explains why they should choose an EA. Place them on your reception counter, mail them to prospects or hand them out to clients to share with friends and family.

Enrolled Agent License Plate HoldersHelp drive home the message •about Enrolled Agents with these sleek and stylish Enrolled Agent, We Speak Tax chrome license plate holders. The eye-catching design is impressive and elegant, while the classic style announces that you’re at the top of your profession.

CSEA Messenger BagsDisplay your pride in your •professional organization by using a CSEA messenger bag, available in green, blue, red, purple and black. Take it with you to your next out-of-office meeting and let your clients know that you’re a Member of the elite group, CSEA.

To get this great Enrolled Agent merchandise, shop now at the CSEA Online Store.

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Welcome New Members, Associates, and AffiliatesWelcome to the following people who joined CSEAbetween March 1, 2015 – April 30, 2015

MembersSusan C. Barnett-Turner, EA (Orange County)Shelvin E. Byars, EA (Los Angeles)Heather P. Cimmarusti, EA (Golden Gate)James D. Cole, EA (Golden Gate)Robert J. Crandall, EA (Inland Empire)Morgan Elliott, EA (Los Angeles)Izimi Fitzsimmons, EA (East Bay)William D. Ford, EA (North Bay)Raymond Frisby, Jr., EA (Los Angeles)LaRena Gibson, EA (East Bay)Sean M. Golding, JD, LLM, EA (Orange County)Monica M. Kurtz, EA (Orange County) Lee D. McCollum lll, EA (Palomar)Ginger L. Meek, EA (North Bay)

JoAnn D. Merver, EA (Golden Gate)Juan A. Montes, EA (Big Valley)Gail J. Neuman, EA (San Fernando Valley)Kristofer V. Nguyen, EA (Channel Islands)Lynda Y. Qui-Whelan, EA (Orange County)Andrea J. Reese, EA (East Bay)Lori Runkle, EA, CPA (Mission)Frederica Stassi, EA (Central Coast)Jun Watanabe, EA (San Gabriel Valley)Pam Weekley, EA (Inland Empire)

Professional AffiliatesAlmon W. Babbitt, CPA (Mission)

Enrolled AffiliatesBhasker S. Kenkare, CPA (Burr Ridge, IL)

Professional AssociatesChristina Andrade (Mission)Trevor W. Betts (Inland Empire)Jake A. Bouslog (East Bay)Carolyn J. Cannon (Solano-Napa)Traci Champion Meade (North Bay)Catherine J. Daggett (Orange County)Paul Davidian (San Fernando Valley)Allen A. Howard (Albany, OR)David J. Krueger (Sacramento Valley)Colber R. Lopez (Los Angeles)Kathy Lucero (Orange County) Lori L. Norman (Big Valley)Candice Phillips (Sacramento Valley)Rasik Raniga (Los Angeles)Judith K. Winkler (Channel Islands)

The California Society of Enrolled Agents would like to pay tribute to those Members who have passed away since our last magazine issue. Each of them made a valuable con-tribution to our organization by sup-porting their Chapters and CSEA. They will be missed.

In Memoriam


Gerald L. Barnard, EA Enrolled Affiliate - Connecticut

Joined: 2015

Raymond Gee, EAEast Bay Chapter Charter Member

Joined: 1978

La Binus Kennedy, EASacramento Valley Chapter

Joined: 1987

Lee L. Stephens, EANorth Bay Chapter

Joined: 1988

Charles “Cal” Swanson, EASan Diego Chapter

Joined: 1985

Kevin B. Winters, EA, CPAOrange County Chapter

Joined: 2005

EA Clothing/Awards & Promotional Marketing

Graphic Promotions yLitza Coughlin, CASLitzaC@graphic-promotions.com800-685-6648www.graphic-promotions.com

SEE Exam Preparation

Fast Forward Academy, LLC [email protected] and place an orderUse discount code CSEA2014

Insurance

Errors & Omissions and Bonding yfor Tax Professionals Placer Insurance 877-877-0770www.taxproeando.comE&O BrochureBonding Flyer

Personal Auto Insurance yPlacer Insurance 877-877-0770Call for a no-obligation quote and receive a $25 gas card and Place Insurance will also donate $10 to the CSEA Education Foundation.

Tax Publications

Checkpoint IRS Response yLibrary (New)Thomson Reuters800-510-8997https://tax.thomsonreuters.com/IRSResponseDescription FlyerUse discount code Q520

Quickfinder Handbooks yThomson Reuters800-510-8997Place an order todayUse discount code Q520

Quickfinder Tax & yFinancial Tools (New)Thomson Reuters800-510-8997https://tax.thomsonreuters.com/qftoolsDescription FlyerUse discount code Q520

The Tax Book yTax Materials Inc.Jacob [email protected] an order todayUse discount code 210

U.S. Master Tax Guides & yGuidebook to California Taxes CCH, A Wolters Kluwer BusinessKim [email protected] an order todayUse discount code Y5373

CSEA MEMBER DISCOUNT PROGRAMFor details, please visit www.csea.org/members-area/member-discounts.


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