Ed Zollars, CPA CPE Materials

New Location for Support Materials

Ed Zollars, CPA — Fri, 15 Jul 2011 12:52:49 +0000

I’ve moved the CPE support information to a new hosting site. You can find my materials at CPE Resources (http://www.cperesources.com) for courses beginning in July. The archived information will remain here at this site.

Arizona Ethics with Emphasis on Tax Practice Issues-Tucson, Arizona (June 28, 2011)

Ed Zollars, CPA — Tue, 28 Jun 2011 08:00:23 +0000

The following are items referenced in the June 28, 2011 presentation at the Sheraton on Grant in Tucson, Arizona for the Jewish Community Foundation of Southern Arizona

Circular 230 – The version currently on the IRS website. This version does not include the Circular 230 modifications that take effect on August 2, 2011 as of the date of this post. Hopefully when the IRS updates the document this link to the IRS website will link to the revised version.
Revisions to Circular 230 – Revisions to Circular 230 effective on August 2, 2011. If using the April 2008 IRS version of Circular 230 from their website, you will need to consult this document for the newly effective changes.
AICPA SSTS Standards – effective January 1, 2010
Exposure Draft of SSTS Interpretations 1-2 and 1-2 – AICPA page detailing the status of the proposed exposure draft. The comment period closed with no comments received on the proposal. Therefore, it seems likely the interpretations will be made final with little or no revision.
Statements on Standards for Valuation Services – includes interpretation 1 dealing with tax matters
Statements on Standards for Accounting & Review Services – AICPA page related to compilation & review standards
AICPA Code of Conduct – current version of AICPA standards
IRS Tax Information for Tax Professionals – IRS issues for preparers
IRS OPR Circular 230 Tax Professional – IRS page containing information and links from the Office of Professional Responsibility
Kaskey case - original decision and final decision on appeal
Haddad Motor Group – CPA liability case
Mayo Foundation v. United States – October 2010 Supreme Court decision that expanded deference to be granted to IRS regulations
Authoritative Support Presentation audio presentation and article from my podcast site that was posted in August 2008.

Passthrough Entities – Advanced Issues – Corvallis, Oregon (June 23, 2011)

Ed Zollars, CPA — Thu, 23 Jun 2011 08:00:05 +0000

The following is information presented in the Passthrough Entities course given on June 23, 2011 in Corvallis, Oregon.

Overhead Slides – from today’s presentation
Partnership – Audit Technique Guide – IRS guide last revised in August 2008
Norwood v. Commissioner, TC Memo 2000-84
IRS FAQ on Unified Partnership Audits – Chief Counsel Notice issued August 21, 2009
Garnett v. Commissioner, 132 TC No. 19, LLC members aren’t automatically passive (LLC member not the same as limited partner)
Suzanne J. Pierre v. Commissioner– Check the box does not apply to single member LLC for gift tax valuation

Advanced Tax Practice – Springfield, Oregon (June 22, 2011)

Ed Zollars, CPA — Wed, 22 Jun 2011 08:00:31 +0000

The items below were referenced in the presentation on Advanced Tax Practice given in Springfield, Oregon on June 22, 2011.

Presentation Slides – PDF of slides from the presentation given in Tucson at the State Bar of Arizona Convention tax sessions on June 17, 2011, modified to include some CPA relevant information including Oregon regulation directly adopting Circular 230 and the SSTSs as standards for Oregon CPAs.
Circular 230 – The version currently on the IRS website. This version does not include the Circular 230 modifications that take effect on August 2, 2011 as of the date of this post. Hopefully when the IRS updates the document this link to the IRS website will link to the revised version.
Revisions to Circular 230 – Revisions to Circular 230 effective on August 2, 2011. If using the April 2008 IRS version of Circular 230 from their website, you will need to consult this document for the newly effective changes.
AICPA Statements on Standards for Tax Services – Current version of the SSTSs
Exposure Draft on Revised Interpretations 1 & 2 – Page containing information on the exposure draft and updated information on the status
AICPA IRS Correspondence on Quickbooks – The AICPA sent a letter to the IRS expressing concerns about IRS requests for Quickbooks data and the IRS has responded in a letter to the AICPA on the matter

Circular 230 Just Revised – Phoenix, Arizona (June 18, 2011)

Ed Zollars, CPA — Sat, 18 Jun 2011 13:52:17 +0000

The following materials and links were referred to in the presentation on Circular 230 revisions presented at the Phoenix Tax Workshop session held at the Doubletree Suites in Phoenix, Arizona on June 18, 2011

Presentation Slides – PDF of slides from the presentation given in Tucson at the State Bar of Arizona Convention tax sessions on June 17, 2011
Circular 230 – The version currently on the IRS website. This version does not include the Circular 230 modifications that take effect on August 2, 2011 as of the date of this post. Hopefully when the IRS updates the document this link to the IRS website will link to the revised version.
Revisions to Circular 230 – Revisions to Circular 230 effective on August 2, 2011. If using the April 2008 IRS version of Circular 230 from their website, you will need to consult this document for the newly effective changes.
Debt Related Tax Issues in Arizona – Foreclosures, Short Sales and Cancellation of Debt – Registration page for August 30, 2011 course I will be teaching on issues arising from debt problems. Course description and registration details are available on the Arizona Society of CPAs website at the location linked to in the title of this bullet point.

Circular 230 Background & Developments – Tucson, Arizona (June 17, 2011)

Ed Zollars, CPA — Fri, 17 Jun 2011 08:00:19 +0000

The following materials and links were referred to in the presentation on Circular 230 Background and Developments presented at the Westin La Paloma in Tucson, Arizona on June 17, 2011

Presentation Slides – PDF of slides from the presentation
Circular 230 – The version currently on the IRS website. This version does not include the Circular 230 modifications that take effect on August 2, 2011.
Revisions to Circular 230 – Revisions to Circular 230 effective on August 2, 2011

Construction Contractors: Special Tax and Accounting Considerations (June 10, 2011)

Ed Zollars, CPA — Fri, 10 Jun 2011 08:00:59 +0000

The following items were referenced in the Construction Contracting: Special Accounting & Tax Considerations course given on June 10, 2011 at the Arizona Society of CPAs offices in Phoenix, Arizona and via ASCPA live webcast:

Slides for Presentation – Keynote slides from presentation
FASB Codification – current accounting standards. Can obtain free account. Premium accounts have additional features, but even the free account has access to the entire codification
FASB Going Concern Project Status Page – discusses status of FASB’s continuing going concern project
SSARS 19 Summary
IRS Construction Industry Audit Technique Guide
Koch Industries v. United States, CA10 No. 08-3347 – road construction contractor could not include contracted expected maintenance as part of job for percentage of completion purposes
FSA 20102601F - 2010 IRS Field Service Advice on priority of California Stop Notice over federal tax lien for proceeds due from contractor
CCA 201046009 – IRS explanation on due dates, collection issues and statute of limitations on claims for look back interest filings.
Final Form 1120-UTP – Final version of Form 1120-UTP released

Transfer Taxes – Dealing with the New (and Possibly Temporary) Regime – ASCPA Financial Planning Conference (June 9, 2011)

Ed Zollars, CPA — Thu, 09 Jun 2011 16:20:07 +0000

The materials below are from the presentation at the ASCPA Financial Planning Conference in Phoenix, Arizona presented on June 9, 2011.

ASCPA Financial Planning Conference Estate Planning Slides – PDF of Presentation Slides

Fringe Benefits (February 15, 2011)

Ed Zollars, CPA — Tue, 15 Feb 2011 08:00:34 +0000

Presentation on Fringe Benefits given February 15, 2011 in Beaverton, Oregon.

IRS Publication 1542 (10/2010) – Updated per diem values are in this guide.
IRS National Research Program – Payroll – Bloomberg article on IRS plan to examine 6,000 business returns for payroll issues.
Qualified Plan Limitations for 2011 – IRS COLA Page
Split Dollar Life Insurance Audit Technique Guide – from IRS website
Stock Based Compensation Audit Technique Guide – from IRS website
ASCPA Blog
Last Minute Developments – Announcement 2011-14 (IRS rules that lactation expenses are medical expenses), CCA 201106009 and CCA 201106010 (ruling on amounts paid by hotels and resorts to cab drivers)

Arizona Accountancy Ethics With An Emphasis on Tax Practice (January 26, 2011)

Ed Zollars, CPA — Wed, 26 Jan 2011 13:32:08 +0000

Some resources related to the Arizona Ethics presentation on January 26, 2011.

AICPA New SSTS Standards – effective January 1, 2010
SSTS Presentation Materials – from presentation to Phoenix Tax Workshop earlier in 2010
Statements on Standards for Valuation Services – includes interpretation 1 dealing with tax matters
Statements on Standards for Accounting & Review Services – AICPA page related to compilation & review standards
AICPA Code of Conduct – current version of AICPA standards
IRS Return Preparer Compliance and Enforcement Center – IRS issues for preparers
Kaskey case - original decision and final decision on appeal
Haddad Motor Group – CPA liability case
Authoritative Support Presentation audio presentation and article from my podcast site that was posted in August 2008.
Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010 – discussion of issues in end of 2010 tax bill.

The above are items will give you some additional information on items discussed in the course.