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Orange County South Chapter In-Person Tax Forum
The Hills Hotel
25205 La Paz Rd
Laguna Hills, CA 92653
Thursday, September 15, 2022 to Saturday, September 17, 2022
Category: In-Person Chapter Meetings

2022 Tax Forum
Orange County South Chapter In-Person Seminar

Date/Time:

September 15 - 17, 2022
9:00 AM – 4:00 PM

Location:

The Hills Hotel
25205 La Paz Rd
Laguna Hills, CA 92653

Agenda:

Thursday, September 15, 2022

9:00 am – 10:50 am
Topic: Payroll Tax Review
Speaker: Lisa Smith Jones, CPA
Overview of IRS, FTB, & EDD payroll filing requirements, due dates, and use of payroll services.

Hours: 1 Federal Tax Law Hour, 1 California Hour
IRS: 18QC1-T-01696-22-I
CTEC: 1000-CE-5108

10:50 pm – 11:00 am
B R E A K

11:00 am – 12:00 pm
Topic: Trusts
Speaker: Phil Sherkerlian, Attorney
Definition of trusts, including Revocable and Non-Revocable, and overview of IRS Form 1041, U.S. Income Tax Return for Estates and Trusts

Hours: 1 Federal Tax Law Hour
IRS: 18QC1-T-01697-22-I
CTEC: 1000-CE-5109

12:00 pm – 1:00 pm
L U N C H (provided)

1:00 pm – 1:50 pm
Topic: Home Office Deduction
Speaker: Jerrie Muir, EA
Discussion of exclusive use and taxpayer’s principal place of business rules and the simplified and regular methods to compute the Home Office Deduction

Hours: 1 Federal Tax Law Hour
IRS: 18QC1-T-01698-22-I
CTEC: 1000-CE-5110

1:50 pm – 2:00 pm
B R E A K

2:00 pm – 2:50 pm
Topic: Ethics
Speaker: IRS OPR Director Sharyn Fisk
Tax practitioner ethics and the role of the IRS Office of Professional Responsibility

Hours: 1 Ethics Hour
IRS: 18QC1-E-01699-22-I
CTEC: 1000-CE-5111

2:50 pm – 3:00 pm
B R E A K

3:00 pm – 4:00 pm
Topic: Circular 230 Review
Speaker: IRS OPR Director Sharyn Fisk
Overview of Treasury Department Circular 230, Treasury Department Regulations Governing Practice before the Internal Revenue Service, including the rules governing authority to practice and the duties and restrictions relating to practice before the IRS

Hours: 1 Ethics Hour
IRS: 18QC1-E-01700-22-I
CTEC: 1000-CE-5112

Friday, September 16, 2022

9:00 am – 10:50 am
Topic: Sale of a Primary Residence & Review of FTB Form 593
Speaker: Jerrie Muir, EA
Calculating the gain on the Sale of a Residence, determining Adjusted Basis, and applying the Exclusion on the Sale of a Residence. Discussion of the FTB Form 593, Real Estate Withholding Statement

Hours: 1 Federal Tax Law Hour, 1 California Hour
IRS: 18QC1-T-01701-22-I
CTEC: 1000-CE-5113

10:50 pm – 11:00 am
B R E A K

11:00 am – 12:00 pm
Topic: FTB Conformity and Non-Conformity & Review of FTB Pub 1001
Speaker: Jerrie Muir, EA
Overview of the adjustments to federal adjusted gross income that are necessary because of current year or prior year differences between California and federal law. Discussion of FTB Pub 1001, Supplemental Guidelines to California Adjustments.

Hours: 1 California Hour
IRS: N/A
CTEC: 1000-CE-5114

12:00 pm – 1:00 pm
L U N C H (provided)

1:00 pm – 2:50 pm
Topic: Crypto Currency
Speaker: Steven Toscher, Attorney
Overview of cryptocurrency which is a type of virtual currency that uses cryptography to secure transactions that are digitally recorded on a distributed ledger, such as a blockchain. Discussion of IRS Notices 2014-21 and 2019-24, and overview of Revenue Ruling 2019-24

Hours: 2 Federal Update Hours
IRS: 18QC1-U-01702-22-I
CTEC: 1000-CE-5115

2:50 pm – 3:00 pm
B R E A K

3:00 pm – 4:00 pm
Topic: Foreign Earned Income Exclusion
Speaker: Jerrie Muir, EA
Introduction to IRS Form 2555, Tax Home Test, Bona Fide Residence Test, and Physical Presence Test.

Hours: 1 Federal Tax Law Hour
IRS: 18QC1-T-01703-22-I
CTEC: 1000-CE-5116

Saturday, September 17, 2022

9:00 am – 10:50 am
Topic: FTB Credits: Refundable/Non-Refundable/Business
Speaker: Jerrie Muir, EA
Overview of California Credits, including Earned Income Tax Credit, Other State Tax Credits, and the Work Opportunity Tax Credit.

Hours: 1 Federal Tax Law Hour, 1 California Hour
IRS: 18QC1-T-01704-22-I
CTEC: 1000-CE-5117

10:50 pm – 11:00 am
B R E A K

11:00 am – 12:00 pm
Topic: Indirect Income Methodologies
Speaker: Jerrie Muir, EA
Overview of Internal Revenue Manual, Part 4, Examining Process, and discussion of the INDIRECT METHODS OF DETERMINING TAXABLE INCOME, including the Bank Deposit and Cash Expenditures and Net Worth Methods.

Hours: 1 Federal Tax Law Hour
IRS: 18QC1-T-01705-22-I
CTEC: 1000-CE-5118

12:00 pm – 1:00 pm
(light lunch provided)
Topic: Federal Tax Update for Tax Year 2022
Speaker: Sharyn Fisk, IRS
Tax law updates for Tax Year 2022 including changes in the Standard Deduction, Tax Brackets, EITC, and tax-advantaged accounts.

Hours: 1 Federal Update Hour
IRS: 18QC1-U-01706-22-I
CTEC: 1000-CE-5119

1:00 pm – 1:50 pm (Continue after the break)
State Tax Update for Tax Year 2022
Speaker: FTB
Tax law updated for Tax Year 2022 including changes to credits and the Standard Deduction.

Hours: 2 California Hours
IRS: N/A
CTEC: 1000-CE-5120

1:50 pm – 2:00 pm
B R E A K

2:00 pm – 2:50 pm (Continued)
State Tax Update for Tax Year 2022
Speaker: FTB

2:50 pm – 3:00 pm
Administrative Announcements

3:00 pm – 3:30 pm
Leave for Mission Viejo Saddleback Lanes

3:00 pm – End of Fun
Activities: Bowling/Jocularity/Lebowski Lounge

About the Speakers:

Sharyn M. Fisk
Sharyn M. Fisk was named Director of the IRS Office of Professional Responsibility (OPR) in January 2020. As Director, she is responsible for the IRS’ oversight of tax professionals who practice before the IRS as set out in Treasury Circular 230.

Sharyn’s extensive background in the tax community brings over 20 years of tax experience to the OPR position. Before coming to the IRS, Sharyn was Professor of Tax at Cal Poly Pomona and Director of the University’s VITA program. Prior to teaching, Sharyn was in private practice specializing in tax controversies. As a private practitioner, Sharyn represented hundreds of individuals, businesses, and corporate taxpayers before the IRS, the Department of Justice Tax Division, federal and state courts, and state taxing authorities. These matters involved civil examinations and appeals, criminal investigations, and tax collection issues. Before becoming a private practitioner, Sharyn clerked for the Honorable Maurice Foley, Judge, U.S. Tax Court.

Sharyn has held leadership roles in several professional organizations. She served as a former Chair of the Tax Policy, Practice and Legislation Committee for the American Bar Association (ABA). She is a past Chair of the Taxation Section of the Los Angeles County Bar Association and the Taxation Section of the Beverly Hills Bar Association. In 2019, Sharyn concluded a three-year term as a member of the IRS Advisory Council (IRSAC). She chaired a task force on unenrolled return preparers on behalf of the Standards of Tax Practice Committee for the ABA Taxation Section. She is also a Fellow of the American College of Tax Counsel. Sharyn wrote and spoke extensively before national, state, and local tax professional organizations on all aspects of civil and criminal tax controversy issues and ethics in tax practice. Sharyn earned a B.A. in Journalism from San Diego State University, a J.D. from Rutgers University, and an LL.M in taxation from the New York University School of Law.

Jerrie Muir
Jerrie Muir is an Enrolled Agent who previously worked for the Internal Revenue Service as a Tax Auditor, Internal Revenue Agent, and Stakeholder Relationship Tax Consultant. Jerrie has taught income tax, QuickBooks, and accounting classes at a number of Southern California community colleges. He has served in the U.S. Marine Corps and U.S. Army, and is a U.S. Army War College graduate.             

Jerrie has over 25 years of teaching and tax preparation experience in the U.S., and overseas at military installation and U.S. Embassies. His focus is tax preparation for the self-employed taxpayer. Jerrie also has experience with preparation of individual tax returns with the Foreign Earned Income Exclusion, Foreign Tax Credit, and military related tax provisions.

Jerrie can help you meet your federal and state tax obligations, file any required tax returns, and if needed, audit representation before the Internal Revenue Service and Franchise Tax Board.

Lisa Smith Jones
As a native of Southern California, Ms. Smith Jones earned her Bachelor of Business Administration – Accounting Degree from California State University, Long Beach. She holds a Master of Accountancy Degree from Stetson University, Florida and is a licensed Certified Public Accountant in the State of California. Ever a firm believer in lifelong learning, she is currently pursuing an MBA at Texas A&M University.

Ms. Smith Jones began her career at the Big 4 Accounting Firm – KPMG and has owned and operated several small businesses. Currently, Ms. Smith Jones operates a virtual nationwide CPA practice offering accounting, payroll, tax, small business coaching, and contract Corporate Controller and CFO services. She has also taught accounting at Coastline Community College for the past ten years and at the graduate level for Stetson University. In her free time, Ms. Smith Jones enjoys spending time with her family and traveling internationally.

Steven Toscher
Steven Toscher specializes in civil and criminal tax controversy and litigation. He is a Certified Tax Specialist in Taxation, the State Bar of California Board of Legal Specialization, a Fellow of the American College of Tax Counsel and has received an “AV” rating from Martindale Hubbell. In addition to his law practice, Mr. Toscher has served as an Adjunct Professor at the USC Marshall School of Business since 1995, where he teaches tax procedure. He has also served on the faculty of the American Bar Association Criminal Tax Fraud Program since 1998. He is a former Internal Revenue Agent with the Internal Revenue Service and a trial attorney with the Tax Division of the United States Department of Justice in Washington where he received its Outstanding Attorney Award. Mr. Toscher is past-Chair of the Taxation Section of the Los Angeles County Bar Association and served as a member of the Editorial Board for the Los Angeles Lawyer during 1996-1999. He is a member of the Accounting and Tax Advisory Board of California State University, Los Angeles, Office of Continuing Education. Mr. Toscher was the 2018 recipient of the Joanne M. Garvey Award. The award is given annually to recognize lifetime achievement and outstanding contributions to the field of tax law by a senior member of the California tax bar. Mr. Toscher is a frequent lecturer to professional groups and author on civil and criminal tax controversy topics. He is frequent contributor to the Los Angeles Lawyer, The Journal of Tax Practice and Procedure and Tax Management Bureau of National Affairs. He is a co-author of “Tax Crimes,” Bureau of National Affairs - Tax Management, Publication 636 2nd. Mr. Toscher received his Bachelor's Degree in Accounting from the University of Nevada, Las Vegas (with honors), and received his Law Degree from the University of San Diego (summa cum laude). Mr. Toscher is a member of the State Bars of California, Nevada, and Colorado. Mr. Toscher has been a member of the Faculty of the ABA Criminal Fraud Program for many years, Tax Court, the U.S. District Court, and various U.S. Circuit Courts of Appeal. He continues to provide tax advice to taxpayer’s and their advisors around the world.

Cost:

 Day 1 ONLY  September 15, 2022
*$30 discount if registered before August 31, 2022

 Member Price $150
Non-member $180 

 Day 2 ONLY  September 16, 2022
*$30 discount if registered before August 31, 2022

 Member Price $150
Non-member $180

 Day 3 ONLY  September 17, 2022
*$30 discount if registered before August 31, 2022

 Member Price $100
Non-member $130

Registration Pricing until August 31, 2022

Member Price $395
Non-member $495

 
Summer Pricing until September 10, 2022

 
Member Price $435
Non-Member $545

 Late Registration After September 10, 2022

 Member Price $495
Non-Member $595

 

 

 

 

 

 

 

 

 

 

 

 




Cancellation and Refund Policy
Written webinar cancellations will be accepted up to five (5) business days before the course begins for a full refund. Please email your request to [email protected]. No refunds will be given if cancellation notice is received later than five (5) business days before the course begins, or for no-show registrants.


This presentation has been designed to meet the requirements of the Return Preparer Office, the California State Board of Accountancy; and the California Tax Education Council including code 31 of Federal Regulations10.6 (g). This does not constitute an endorsement by these groups. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA. 95812- 2890, or phone CTEC at (877) 850-2832, or on the Internet at www.ctec.org.

Contact: Lisa Cruz - [email protected] or 19493000112