Tax Planning for Remote Workers
Central Valley Chapter Virtual Meeting

BONUS SESSION ADDED!

Date and Time:

Tuesday, June 23, 2026
Tax Planning for Remote Workers: 2:30 to 4:30 PM
Bonus Session - Kwong Refund Claims: 4:30 to 5:30 PM (No CE offered for this session)

Location:

Online Meeting via Zoom
This will be Zoom Meeting. Once you register and pay, the Zoom link will be provided in your confirmation email for you to log in at the designated meeting time. Zoom does require registration before entering the meeting.

Topic Descriptions: 

Tax Planning for Remote Workers
1. Tax issues for Remote Workers who are employees
2. Tax issues for Remote Workers who are independent contractors
3. Garcia-Rojas v. FTB - Appeals Court rules out-of-state sole proprietor not subject to California tax
4. Deductions for Remote Workers - home office, travel, equipment, etc.

Bonus Session: Kwong Refund Claims
The US Court of Federal Claims ruled on November 25, 2025 in Kwong vs. US (179 Fed. Cl. 382) that certain tax deadlines were automatically postponed for the entire COVID-19 disaster period plus 60 days. The Court found that under the prior version of §7508A(d) the suspension for underpayment interest and failure-to-file or failure-to-pay penalties was mandatory from January 20, 2020 through July 10, 2023. This decision invalidated a Treasury Regulation that attempted to limit this mandatory postponement to one year.

There was a similar Tax Court decision in Abdo vs. Commissioner (162 TC 148, 2024). This will provide a refund opportunity for taxpayers who paid interest and penalties related to tax deadlines that fell within this period. This means the 2019, 2020, 2021, and 2022 tax filings for businesses and individuals.
As expected, the US filed an appeal on May 15, 2026. This means this case will go to the 9th Circuit of Appeals in San Francisco and it may be years before the case will be decided. If the IRS loses, it is likely this case will go to the Supreme Court which will add more time to wait.

Presenter(s):

Larry Pon, EA, CPA
Mr. Pon is a Certified Public Accountant, Personal Financial Specialist, Certified Financial Planner, Enrolled Agent, United States Tax Court Practitioner, and Accredited Estate Planner in Redwood Shores, CA. Mr. Pon has been in practice since 1986 and enjoys helping his clients reach their financial goals. He frequently speaks on tax and financial planning topics. Mr. Pon received his BS in Business Administration with emphases in accounting and Finance from the University of California, Berkeley, and MS in Taxation from Golden Gate University of San Francisco.

CPE Information:

Tax Planning for Remote Workers
1 Federal Law hour(s) (Topics covering existing tax law)
1 California hour(s) (Topics covering California law issues)

IRS: 18QC1-T-02291-26-O
CTEC: 1000-CE-05778

Knowledge Level: Intermediate (Basic knowledge helpful)

NO CE FOR THE KWONG REFUND CLAIMS BONUS SESSION

Cost:

Cost: (if registering before June 18, 2026 at 11:59 PM PST)
Registration Fee (Member): $40
Registration Fee (Non-Member): $70

Cost: (if registering after June 18, 2026 at 11:59 PM PST)
Registration Fee (Member): $60
Registration Fee (Non-Member): $90

Registration:

Click the link below to register!

Cancellation and Refund Policy for Meeting Purchase:
Written cancellations will be accepted up to three (3) 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 three (3) 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.