01.22.11

Arizona Income Tax Update (January 22, 2011)

Posted in Arizona Society CPAs, Phoenix Tax Workshop at 1:00 am by Ed Zollars, CPA

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01.21.11

Arizona Incomes Taxes – Update and Overview (January 21, 2011)

Posted in Arizona Society CPAs at 1:00 am by Ed Zollars, CPA

Below are links mentioned in the Arizona Income Taxation course for the Arizona Society of CPAs conducted on January 21, 2011 in Tucson:

• Arizona Revised Statutes Title 42 – General Taxation Provisions of Arizona Law
• Arizona Revised Statutes Title 43 – Arizona Income Tax Provisions in Arizona Law
• Arizona Department of Revenue Rulings
• Arizona Department of Revenue Procedures
• Arizona Department of Revenue Decisions
• Arizona Board of Tax Appeals Opinions
• Arizona Tax Court Cases - Decisions of the Arizona Tax Court (a court in Maricopa County where tax cases for the state are heard)
• Arizona Court of Appeals Tax Cases – From Division One, where tax cases are heard
• Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010 – discussion of issues in end of 2010 tax bill.
• Federal Tax Update Podcast – ASCPA weekly update on federal tax developments, presented by E. Lynn Nichols, CPA and Edward K. Zollars, CPA

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Arizona Accountancy Ethics With An Emphasis on Tax Practice (January 21, 2011)

Posted in Arizona Society CPAs at 12:30 am by Ed Zollars, CPA

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01.20.11

Arizona Income Tax Update (January 20, 2011)

Posted in Arizona Society CPAs at 1:00 am by Ed Zollars, CPA

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01.14.11

Family Limited Partnerships (January 14, 2011)

Posted in Washington Society CPAs at 1:00 am by Ed Zollars, CPA

The links below relate to the Family Limited Partnership course presented January 14, 2011 in Bellevue, Washington:

• Statements on Standards for Valuation Services – includes interpretation 1 dealing with tax matters
• Partnership – Audit Technique Guide – IRS guide last revised in August 2008
• Authoritative Support Presentation audio presentation and article from my podcast site that was posted in August 2008.
• Slides Used In Presentation – PDF version of overhead diagrams used in the presentation

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01.12.11

Tax Staff Training Advanced (January 12 & 13, 2011)

Posted in Washington Society CPAs at 1:00 am by Ed Zollars, CPA

Below are links to items discussed in the Tax Staff Training Advanced session held in Bellevue, Washington on January 12 & 13, 2011:

• Haddad Motor Group – CPA liability case
• Circular 230 – Treasury standards governing practice before the IRS
• Statements on Standards for Tax Services – AICPA standards, recently revised
• Listed Transactions – IRS web page containing list of items considered listed transactions
• Internal Revenue Manual
• United States Tax Court – Today’s Opinions (posted at 3:30 pm Eastern time daily).  Historical opinion search page
• IRS open “public directory” – contains many IRS documents, but in a rather cryptic interface.  Information in the directories include private letter rulings and the like, IRS Revenue Rulings, Revenue Procedures, etc., and draft forms.
• TIGTA 2010 Report on Problems With IRS Lien Processing – 28% failure to notify representative of lien filings.
• Partnership Audit Technique Guide
• Tax Relief Act of Late 2011 – description of bill provisions I wrote up on the Arizona Society of CPAs Blog
• Recent Developments – Developments in federal taxes since December 20, 2011 through January 7, 2011
• Overhead Slides – PDFs of slides used in today’s presentation

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01.11.11

Arizona Accounting Ethics With Emphasis on Tax Practice Issues (January 11, 2011)

Posted in Arizona at 1:00 am by Ed Zollars, CPA

Some resources related to the Arizona Ethics presentation in Phoenix on January 11, 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.

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01.10.11

Current Federal and Arizona Tax Developments (January 10, 2011)

Posted in Arizona at 1:00 am by Ed Zollars, CPA

Below are items discussed in the Current Federal Developments course given on January 10, 2011 in Tucson, Arizona:

• Revenue Procedure 2011-14 – Accounting Method Changes
• Findlaw Cases & Code – Links to Findlaw resources for US Code, Regulations & Court Cases.  Court pages contain option to sign up for email of new cases released each day.
• US Tax Court – Ruling posted Monday-Thursday at 1:30 pm Mountain time.
• IRS Rulings – “Drop” site for Revenue Rulings, Revenue Procedures, Notices and the like
• IRS Written Advice - Location for IRS postings on private letter rulings, technical advice memoranda, Chief Counsel Advice and similar “nonbinding” guidance that is issued by the IRS Chief Counsel’s office
• Recent Updates – New federal tax developments since the manual was printed
• Arizona Revised Statutes Title 42 – General Taxation Provisions of Arizona Law
• Arizona Revised Statutes Title 43 – Arizona Income Tax Provisions in Arizona Law
• Arizona Department of Revenue Rulings
• Arizona Department of Revenue Procedures
• Arizona Department of Revenue Decisions
• Arizona Board of Tax Appeals Opinions
• Arizona Tax Court Cases - Decisions of the Arizona Tax Court (a court in Maricopa County where tax cases for the state are heard)
• Arizona Court of Appeals Tax Cases – From Division One, where tax cases are heard
• Arizona Society of CPAs Blog – I post various tax update information on this blog.
• Federal Tax Update Podcast – ASCPA weekly update on federal tax developments, presented by E. Lynn Nichols, CPA and Edward K. Zollars, CPA
• Current Federal and Arizona Tax Developments – the corrected manual for the course

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01.06.11

Current Federal Tax Developments (January 6, 2011)

Posted in California at 1:00 am by Ed Zollars, CPA

Below are items discussed in the Current Federal Developments course given on January 6, 2011 in San Mateo, CA:

• Findlaw Cases & Code – Links to Findlaw resources for US Code, Regulations & Court Cases.  Court pages contain option to sign up for email of new cases released each day.
• US Tax Court – Ruling posted Monday-Thursday at 1:30 pm Mountain time.
• IRS Rulings – “Drop” site for Revenue Rulings, Revenue Procedures, Notices and the like
• IRS Written Advice - Location for IRS postings on private letter rulings, technical advice memoranda, Chief Counsel Advice and similar “nonbinding” guidance that is issued by the IRS Chief Counsel’s office
• Recent Updates – developments since the manual was printed last week

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12.20.10

Tax Practice Ethics & Quality Control: The New Imperative (December 20, 2010)

Posted in Arizona Society CPAs at 1:00 am by Ed Zollars, CPA

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