TaxMamas TaxQuips: Tax Education

A Trip to the IRS Tax Forums, Page 2

Eva Rosenberg — Fri, 03 Sep 2010 09:17:00 -0700

Problem Resolution and Focus Groups

Problem Resolution had a facility at the Tax Forum. One of my friends brought a case file with her (and power of attorney forms, etc.). When picking up her registration packet on Monday, she was given a form to fill out with the specifics of her case (and a copy of the power of attorney – Form 2848). By the time she arrived at her appointment on Tuesday or Wednesday, the staff had pulled up relevant information about her case and researched the stumbling blocks. She sat down with them and resolved all the problems in no time at all. This is a case that has been a source of frustration for many, many months. Her clients have a refund coming soon.

Those folks who are smart enough to take advantage of the Problem Resolution services at these Tax Forums and other IRS events generally walk away really happy. This is one of the essential services I would hate to see go away, if IRS stops operating these forums and turns continuing education over to the associations and private vendors like myself.

Focus Groups are another special benefit at these Tax Forums. You get to meet with IRS and Taxpayers Advocate (TAS) staff (and perhaps other groups within IRS) to discuss issues of concern about taxpayers’ and tax professionals’ needs and how the system addresses them. Topics I attended two sessions with TAS – IRS Structure and Small Business Issues.

We ran into a little glitch on the Small Business session. Nine of the ten panelists showed up early, so they wanted to convene the session 15 minutes early. My friend Kris was booked to attend, too. She wasn’t there yet, so I called her cell phone, telling her we were starting early. She never managed to get in – and one of the coordinators was giving me nasty looks. She complained that she had been turning people away, waiting for my friend to show up. We finally started at 9:00 am without Kris. Well…it turned out that one of the people they turned away WAS Kris. Despite her telling them she had RSVPd and was expected. Oh well, it was the last day. Staff was tired.

Humor and irony aside, what did we discuss, or learn?

IRS Structure

The biggest complaint from tax professionals about the current structure of IRS is lack of consistency.
Consistency within the database, consistency of information, consistency in administering tax policy.

Now that IRS has moved away from regional operations to more centralized campuses, we would have expected that all information about a taxpayer can be consisently accessed from anywhere in the system. That’s not the case. When a taxpayer talks to the IRS customer service line, or to any of the collections or examination staff, they are meant to make notations about the contact in the client’s master file. Yet you call back a few days later, and the system doesn’t show the details of the last contact. The taxpayer or Rep has to start all over again, providing information and back-up. It’s time-consuming, frustrating and leads to frayed tempers.

Another problem is that the central exam campus loses paperwork. One person talked about a 9-inch stack of documents they sent in that never got associated with their client’s file. Another about submitting documents that take forever to get linked to the file, in the meantime, the next cycle of notices is being issued.

At present, some notices provide a fax number allowing you to submit documents. However, no one ever acknowledges receipt of those faxes. So you don’t know if your pages arrived, or something didn’t get through, or…

I suggested that IRS take advantage of the current e-services system IRS already has in place. Presently, we can look up client data. But how about allow practitioners to upload their documents related to audits and colletions directly into the client’s file? There would be a date/time stamp on the submissions – and we would know if any pages didn’t arrive.

Small Business Issues

The big surprise here was that the Taxpayers Advocate Service offers services to small businesses. Frankly, except for problems with payroll tax issues, none of us could really think of business instances of contacting TAS.

So the first recommendation was to have TAS put together a guide on what services businesses can count on from TAS.

The question came up about what one thing businesses do not use to their advantage or know enough about? Tax Credits available to small businesses. We recommended that IRS produce a publication putting all small business tax credits into one place.

Other recommendations where information is needed:

..How to properly dissolve a business – especially how to close out the books.
..Clear and usable cancellation of debt formulas, with their effect on tax attributes.

Recommendation on rules to change, clarify or make more fair?

BIG SCARY ISSUE – bookkeepers, staff and anyone dealing with payoll even remotely, can be held personally liable when the owner or officers don’t pay payroll taxes. In fact, even whistleblowers, trying to correct the situation have suddenly found themselves being financially responsible when they tried to get their boss to do the right thing and the boss used the money frivolously instead. Totally unfair and unreasonable. More payroll defaults are expected as the economy gets worse. These rules must change.

Pension rules for small businesses and the administration of the pensions – too complicated. Too easy to run afoul of.

Medical benefits for small businesses. Come on, is it REALLY necessary to jump through the hoops, to hire your spouse, etc. to get medical benefits in your business? Puhlleeeze. Please, make the medical benefits for small businesses easier to claim and to administer.

Gifts – limited to $25 per person per year? This number hasn’t changed since the Revolution. You can barely even cover postage for this amount. Time to update deductible gifts, don’t you think?

The new 1099 reporting requirements. CRAZY! Need I say more?

For more about the classes at the Tax Forum stay tuned. This will continue on Page 3 next week.

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A Trip to the IRS Tax Forums, Page 1

Eva Rosenberg — Fri, 03 Sep 2010 08:43:00 -0700

Last week, all my tax staff and I took our annual trip to the IRS Tax Forum.

When these forums first started out many years ago, the fee was $25 for three days of education provided by IRS staff and a variety of tax professionals from sponsor associations. It was an amazing value – especially since you could fulfill your entire annual continuing education requirement in one shot – for $25. Wow! OK, so the material was a little basic, with IRS devoting time to propagandize about their service…but still, the contacts you made were excellent. And you did get some insight into the way IRS operates.

A decade or so later, the fee has risen to $206 ($335 if registering late). Still a pretty decent value for three days of classes. Yet Walter J Matisewski, CPA from Rhode Island tells me these fees are not high enough. At a recent NATP conference, Walter heard Karen Hawkins, the Director of IRS’ Office of Profesional Responsibility indicat (or hint) that the IRS is going to be looking at the tax forums in the next couple of years to determine if they should be continued due to the excess cost and time it takes.

Hawkins is right. It’s time to re-evaluate the events. They have become bloated, out of all proportion. This year, there were over 6,000 people at the Las Vegas venue. Picture this. About 1,00 people sitting in a room, on those metal frame banquet room chairs, linked to each other in batches of 20 or 30. All these people squashed together, no room for their books or materials. Struggling to take notes, elbow poked into someone’s ribs. Nary a writing surface in sight.

Thank goodness for the two tall screens, one on either side of the podium, that show you the slides being presented. Unfortunately (since notes are so hard to take), the information on the slides is often not the same as the copies of the slides published in the conference syllabus. Some of the changes are significant – and it would be really good to be able to make note – but the presentations move pretty quickly and people miss some crucial details.

Moving between classes is like facing a stampede. Neither the conference administrators, nor the hotel (who surely must do this regularly, since they have these facilities for thousands of attendees) have worked out a way to get people smoothly into and out of the rooms. In fact, even if you get wise and stay in the same room for two or three classes, you have to fight against the tide of the stampede to get your registration card scanned so you can get continuing education credit for being present. (Has anyone thought of putting scanners in the front of the room, near the stage, instead of just at the entrance, in the back of the room?)

And the distance to conference facility! Whoowee! More people than ever rented those senior-mobiles to get around. One woman told me that she was stuck in the elevator for nearly half an hour trying to back her senior-mobile out before the doors closed. And just wait until you try to use the only two elevators in the facility – filled with two senior-mobiles side-by-side. Anyway, they solved that problem. They won’t be using the Mandalay Bay Hotel next year. They are moving to Cesear’s Palace, where the distances are not nearly as bad.

OK, enough about logistics. What about the services?

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TaxMama’s In Depth Tax Web Workshop for Writers, Journalists and Bloggers

Eva Rosenberg — Thu, 10 Jun 2010 06:22:00 -0700

When: July 14, 2010

10:00 am – Noon PT

Where: Online in TaxMama’s Conference Room

Cost: $50.00

Discounts: $20 discount to members of writers groups – Check with your association for discount code

CPE Credits: 2 hours for Enrolled Agents

How to Register – Include the name of your writers association:

Paypal – Send payment to affiliate@taxmama.com Be sure to include your name, phone number, email address You will receive an email invitation to the Webinar. Who should attend: Professional Writers making a living as writers Who are not taking full advantage of tax benefits Hobby Writers dabbling –

Who are causing major potential tax problems

What you will learn:

Who is a Writer?

Special Considerations for Writers

Avoiding IRS Red Flags for Writers

Business Considerations for Writers

General Tax Deduction for Writers

High Cost Deductions – Computers, Travel, Research

Useful Tax Tools for Writers

Useful articles, books and references

Get YOUR specific Questions answered

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CA-NATP Regional Dinner Meeting

Eva Rosenberg — Tue, 05 Jan 2010 05:20:00 -0800

Get your latest Federal & State Update in preparation for 2009 Tax Season!

We are offering up to 3 CPE credits plus dinner while you network with tax experts in your own backyard.

Date: January 14, 2010, 6:00 pm -9:00 pm
Locations: Los Angeles Area, Northern CA, San Diego Area
See registration form in Resource Box below for address.

Contacts:

Los Angeles – Carol Thomas – 323-977-4524
Northern CA – Sarah Halog – 510-938-6102
San Diego – Jackie Marazzi – 760-480-0155

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CA NATP - Registration Form :: CA-NATP Regional Dinner Meeting

News FLASH! IRS WILL Require Registration for all Paid Tax Return Preparers

Eva Rosenberg — Mon, 04 Jan 2010 10:54:00 -0800

Note from Commissioner Shulman:

Today, we are recommending some important changes to our oversight of the tax return preparer community, including:
—Requiring registration for all paid tax return preparers.
—Establishing mandatory testing and continuing education for paid tax return preparers who do not already have this kind of requirement (i.e. exempting attorneys, certified public accountants and enrolled agents).
—Developing a public database so that the public can ensure that their tax return preparer is registered with the IRS.
—Making all return preparers subject to the ethical standards of Treasury Circular 230 and subject to discipline by the IRS.
—Increasing our enforcement presence in the tax return preparer community.

The IRS has engaged the public and stakeholders since last summer in a wide-ranging review of issues involving tax preparation, and we have received more than 500 thoughtful recommendations from employees throughout the Service. With the findings and recommendations outlined in the Return Preparer Review final report, the IRS is taking a big step toward meeting our strategic plan goals of increasing taxpayer compliance and ensuring uniform and high ethical standards of conduct for tax return preparers.

Clearly, it’s going to take some time to put these important changes in place, and they do not affect the current filing season that starts today. However, we are taking immediate steps to help taxpayers during the 2010 filing season.

We want to make sure return preparers are doing the right thing and filing returns accurately. Starting today, the IRS is sending letters to approximately 10,000 paid preparers who have large volumes of specific types of tax returns where the IRS typically sees frequent errors. In the coming weeks, thousands of preparers will be visited by revenue agents.

Throughout the filing season, we’ll be working to provide taxpayers basic tips to help them select a reliable preparer.

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IRS Report :: Return Preparer Review final report
IR-2010-1 :: IRS Proposes New Registration, Testing and Continuing Education Requirements for Tax Return Preparers Not Already Subject to Oversight

TaxMama's Last Minute Tax Workshop

Eva Rosenberg — Fri, 18 Dec 2009 06:03:00 -0800

Please join us for TaxMama’s Last Minute Tax Workshop –
..Monday, December 21, 2009
..11:00 am Pacific – for two hours. (CPE for EAs)
http://snurl.com/taxupdate.

It is designed to update you on the high points of things you need to know for your 2009 tax returns. Some tips to help you in 2010 – and things to watch out for! You will also learn a few things you can still do this year to minimize your taxes – or your penalties.

Take a look at some of the things we’ll be covering here.

Listen to the preview workshop here:

People have been posting questions about material they want me to cover in Monday’s workshop. Please see their notes.

Do you want to get in free? Just buy a copy of TaxMama’s 100% Home-Based Business Tax Solution.

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IRS and GWU Host 21st Annual International Tax Conference

Thu, 23 Oct 2008 23:54:00 -0700

IR-2008-120, Oct. 17, 2008

WASHINGTON — Senior law professors from The George Washington University Law School will join with officials from the Treasury Department, the IRS, a representative from the OECD and representatives of the tax authorities of foreign governments to discuss significant tax compliance and treaty issues at the 21st Annual Institute on Current Issues in International Taxation.

The two-day program will be held on Dec. 8 and 9, 2008, at the J.W. Marriott Hotel located at 1331 Pennsylvania Avenue, Washington, D.C. Those interested in attending can find out more about the topics, speakers and registration from the GWU Law School web site: http://www.law.gwu.edu/ciit

The program is designed primarily for corporate tax executives responsible for international tax matters, tax counsels of domestic and foreign multinational corporations, lawyers working in the international tax area and accounting firm partners and managers working in the international tax area.

The conference has been arranged to provide opportunities for lively exchanges between members on the panels who represent government, academia and the private sector and to offer question and answer periods with members of the audience. It will include the perennially popular ‘ask the IRS’ session where IRS officials respond to questions from the audience.

The conference is further described in announcement 2008-94, attached, which will appear in Internal Revenue Bulletin 2008-42 on Monday, Oct. 20.

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GWU Law School :: The 21st Annual Institute on Current Issues in International Taxation

EA Exam Review Courses & CPA Courses

Fri, 10 Aug 2007 07:06:00 -0700

Listed below are a few of the thousands of courses listed at our affiliate website, CPATrainingCenter.com. These courses change weekly, so please check back often.
Enrolled Agent Review

TaxMama’s Live Online EA Exam Review Course – 80 class hours, all books and materials
Live Interactive EA Exam Review – Part 1
Live Interactive EA Exam Review – Part 2
Live Interactive EA Exam Review – Part 3
EA Review Live Seminar – Part 1
EA Review Live Seminar – Part 2
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Auditing & Attestation
Business Environment & Concepts
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Regulation

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Licenses/Designations

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What's Wrong with the "New" Missed Fortune 101?

Fri, 29 Jun 2007 08:50:00 -0700

Free Webinar
Who: Roccy DeFrancesco, JD, CWPP™, CAPP™,

Founder of The Wealth Preservation Institute What: What’s Wrong with Missed Fortune 101 and
Learning Equity Harvesting the “Correct” Way
When: July 11, 2007 3:00 pm EST.

What’s Wrong with the “New” Missed Fortune 101?
(aka, The Last Chance Millionaire)

by Roccy DeFrancesco, JD, CWPP™, CAPP™

As many of you have been reading over the past few months in my newsletters, I am not a big fan of the book, Missed Fortune 101, written by Doug Andrew.

The premise of the book, Missed Fortune 101, is to show readers how to remove equity from a home so the borrowed funds can be repositioned into cash value life insurance (also known as Equity Harvesting). The theory being that trapped equity in a home is bad and that funding cash value life insurance with borrowed funds is a good way to build a “retirement nest egg.”

The “old” version of Missed Fortune 101 has many flaws in it.
Some of them are as follows:

1) The math in the book is very fuzzy and manipulated. The book shows readers how to borrow funds from their home and reposition those funds into a side account that magically grows tax-free, mutual fund expense-free, and money-management-free. There is no such investment.

2) The examples in the book use a 33% income tax bracket.

While we would like all of our clients to be in this tax bracket, the reality is that most clients are in a 25% or less income tax bracket. Obviously, the higher the tax bracket, the better tax-favorable plans work.

3) Clients are told to write off the interest on home equity
debt. This is the most blatant problem with the book. Title 26, Section 264(a)3 states explicitly that, if you remove equity from your home and reposition the borrowed funds into cash value life insurance with the contemplation of borrowing from it, the interest is NOT deductible.

There are many other flaws in the book which I do not have time to go over in this newsletter, but my point is that advisors who follow the teachings of Missed Fortune 101 are setting themselves up to be sued for bad advice.

Ironically, hundreds of life insurance agents have paid upwards of $5,000 to be trained in the teachings of Missed Fortune 101. Money well spent? I’ll let you decide that for yourself.

The New Missed Fortune 101/The Last Chance Millionaire

I’m guessing that because of all the criticisms about Missed
Fortune 101 and because a book published in 2005 simply needed some updating, Mr. Andrews has come out with his new book, The Last Chance Millionaire.

While I had hoped this new book would be different from the old in that it would use real world math and deal with the realities of Section 264(a)3; it’s not different and does not deal with 264(a)3.

The following is a little book report on the “new” Missed
Fortune 101:

1) The book is a more complicated rehashing of the same material from the last Missed Fortune 101. There is very little in the book that I would consider new (except for some of the marketing of his T.E.A.M. member services (which does not help the average advisors who is not on the T.E.A.M.)).

2) The math is still not real world. The side fund examples of
how money grows in the real world are not correct or even near correct in my opinion. In other words, it’s slanted to make the concepts discussed look better then they really are.

3) For the life insurance agents who read my newsletters, Mr. Andrews made the cardinal sin of calling an indexed equity life insurance policy an “investment.” That’s a real compliance headache and not something I recommend you say to your clients.

4) One fairly comical screw up in the book is that he used an
F&G indexed life insurance illustration to show how wonderful cash value life insurance can be as a wealth-building tool, and the illustrated cap on the product is 17% of what the S&P 500 returns annually. Recently, F&G lowered their cap to 15%. Therefore, the book has life insurance illustrations which are not available today because the product as
illustrated doesn’t have the same cap.

5) Finally, Mr. Andrew just can’t bring himself to be
intellectually honest with his readers when it comes to dealing with 264(a)3. Hidden in the back of his new book in Appendix A, he does allude to 264(a)2 and how that can be a problem when trying to write off the interest when removing equity from a home to reposition it in cash value life insurance.

264(a)2 states that the interest on home equity debt is not
deductible if the borrowed funds are repositioned in a “single premium” annuity or life insurance contract. Mr. Andrew, in a dismissive manner, tells the reader that it is unclear how 264 “relates to universal life insurance versus a single premium policy” and that readers should fund the
policy over 5-7 years to avoid the problems of 264(a)2. Interestingly, Mr. Andrew then counsels the reader to pay the cash value life insurance premiums only 40% from borrowed funds and 60% from other funds.

That’s the first time I’ve read that comment in his book, and I didn’t see it anywhere else in the book. I wonder if that was a “CYA” comment attempting to use one of the other exceptions to 264(a).

Most disturbing is that Mr. Andrew omitted comments on 264(a)3 which is much more problematic than 264(a)2.

Why didn’t Mr. Andrew deal with 264(a)3 in his book? He’s
obviously a smart guy who was able to read and comment on 264(a)2. Why not 264(a)3? My guess is that if he put 264(a)3 in the book, it would be so clear that the interest on the first $100,000 of home equity debt is NOT deductible that readers would not call the author or local T.E.A.M. members
for help. If that happens, the book is not nearly as marketable; and, the ability to charge insurance advisors $4,000-$5,000 to learn the teaching of the book goes down dramatically.

Final Thoughts The bottom line is that the new Missed Fortune 101 is just like the old one in my opinion. There is fuzzy math to reach certain predetermined conclusions and it does not deal with the realities of 264(a)3.

Hope is Not Lost

As much as I like tell readers of my newsletters what’s wrong
with products or books in the marketplace and even though I think the Missed Fortune Series as well as Marian Snow’s book Stop Sitting on Your Assets are not books I recommend reading; the concept of borrowing money from a home and repositioning the money into cash value life insurance is a good concept. You do not have to manipulate the numbers with fuzzy math to make the concept work as a terrific wealth-building tool.

Because the concept of Equity Harvesting can be so beneficial and because of my disdain for the books in the marketplace which do not explain the concept with real world math, I decided to write my own book on the subject in my own unique style (like it or not).

The new book is called The Home Equity Management Guidebook, and it is a very real-world look at the
concept of Equity Harvesting. You can come away from this newsletter thinking that I’m bashing Missed Fortune 101 to promote my own book, and that is not the case. I’ve been on record for well over a year telling advisors the problems with Mr. Andrew’s book.

It was only recently that I decided to write my own book on the subject to set the record straight and give advisors a book they could hand to clients without fear that doing so could ultimately cause a lawsuit.

The new book will be done this week, proofed over the next few weeks, and then will go to print within the month. If you would like to read the table of contents, please click here. The book is going to retail between $35-$40. I will allow those people who receive my newsletters to pre-order at a discount in the next few weeks.

If you would like to pre-order the book, please e-mail info@thewpi.org. To review the base and tenative Table of Contents, please click here.

(TaxMama Note: When Roccy announced this to his members, he got well over 100 orders the first day. The book is hot. So is the topic. People are paying $5,000 a person to attend seminars to learn how to do this wrongly! ARGH!)

If you would like to attend a webinar on what’s wrong with
Missed Fortune 101 and how to correctly use Equity Harvesting to help your clients build wealth in a tax- favorable manner, please send an email to info@thewpi.org with WEBINAR in the subject lineto sign up. The webinar will be held on July 11th at 3:00 pm EST.

Another Free Webinar

Premium Financed Life Insurance

I will be putting on a series of FREE webinars with the WPI’s
premium financed expert Bruce Haydu (who also helped me with this newsletter). The first webinar will be Thursday the 28th at 3:00 pm est.

The first 25 advisors who want to sign up will be allowed to attend. Then we will put on one webinar a week following the 28th until everyone who wants to attend a webinar can attend one. To sign up for a FREE Webinar on Premium Financed Life, please e-mail info@thewpi.org (make sure you include your name and contact information when you sign up).

info@thewpi.org

___

Circular 230 disclaimer: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be
used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

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The Home Equity Management Guidebook :: See the tenative Table of Contents

AudioAcrobat Training - How to add audio and video to your website

Mon, 25 Jun 2007 23:00:00 -0700

Listen here: taxmama.AudioAcrobat.com/note/C0591QcQ

Here are your upcoming AudioAcrobat training choices:

Wednesday – June 27, 2007

Basic Training…75 minutes

2:00 PM Eastern Time (EST)
1:00 PM Central Time (CST)
12:00 Noon Mountain Time (MST)
11:00 AM Pacific Time (PST)
—————————————————
Podcasting and Video…75 minutes

Please have an audio recording for this class

7:00 PM Eastern Time (EST)
6:00 PM Central Time (CST)
5:00 PM Mountain Time (MST)
4:00 PM Pacific Time (PST)

***************************

Thursday – June 28, 2007

Basic Training…75 minutes

2:00 PM Eastern Time (EST)
1:00 PM Central Time (CST)
12:00 Noon Mountain Time (MST)
11:00 AM Pacific Time (PST)

Saturday – June 23, 2007

Basic Training…75 minutes

2:00 PM Eastern Time (EST)
1:00 PM Central Time (CST)
12:00 Noon Mountain Time (MST)
11:00 AM Pacific Time (PST)

Conference Call Number: (605) 990-0001
When asked, enter this access code: 1032316 followed by the # key.

So as to avoid interruptions, please be prompt. Come join us!

David Barrett
Your Friendly AudioAcrobat Trainer
Tel: 866-891-0087 ext. 200

http://taxmama.AudioAcrobat.com

AudioAcrobat – Powerful and Easy Online Radio and Audio Content

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