Tax Alliance Conference

Learning Objectives:  To further the attendees knowledge of Federal taxation and practice and procedures before the Internal Revenue Service.

​No prerequisites required.   Intermediate level education.


June 5, 2018 - Registration begins at 1:00 PM.

2:00 - 5:50 PM (Wine and Cheese Reception from 6:00 to 7:30)


We are so excited to have the Honorable Judge Juan F. Vasquez back with us this year.  He will be holding a mock trial.  

This session will take the case from the audit to the trial ending with a panel discussion. 

Afterwards, we will have a wine and cheese reception where you can visit with Judge Vasquez and other attendees. 

Characters and topics

Judge Juan F. Vasquez - himself 

Hobby Loss - Larry Jones & Patti Logan

Appeals Conference:

Appeal Officer - Rob Wolff

Representative - Trenda Hackett

Taxpayer - Steve Carter 

Mrs. Taxpayer - Teresa Dempsey

Review of Documents for Pro Se & Attorney:

Larry Jones

Patti Logan

Tax Court Trial:

The Judge - Judge Juan F. Vasquez

Attorney for IRS - Vivian Bodey

Attorney for Taxpayer - David Gair

Clerk - Jackie Rollins

Panel Discussion After Tax Court Trial:

Judge Vasquez

David Gair

Vivian Bodey

Larry Jones

Patti Logan 

June 6, 2018 - 8:00 AM - 5:05 PM (Registration begins at 7:00 AM)

Recent Developments in Federal Income Taxation (Bruce McGovern) - This session will review the most significant developments in federal income taxation during the last twelve months that affect individuals, corporations, partnerships, and tax-exempt organizations. The session will focus on recent legislative changes made by the Tax Cuts and Jobs Act of 2017.

Taxpayer Advocate (Bridget Roberts) - An overview of the Taxpayer Advocate Service, a discussion of key issues and highlights from the 2017 Annual Report to Congress.

Tax Issues in Bankruptcy (Gary Bluestein) - Gary will review the issues a taxpayer faces when they file a bankruptcy.  He will review the differences in the various types of bankruptcy and what we need to tell our clients if they file a bankruptcy. 

Office of Professional Responsibility* (Director, Stephen Whitlock) - Practitioner Rights and Duties Under Treasury Department Circular 230:  This session will review the rules applicable to IRS Office of Professional Responsibility (OPR) investigations of allegations of practitioner misconduct, including practitioner rights in that process as well as common mistakes practitioners make that can affect the resolution of an OPR investigation.  The session will also review key provisions of subparts B and C of Circular 230, which describe standards of professional conduct and conduct that may result in discipline under Circular 230.  Case examples will be used to illustrate OPR interpretation of Circular 230 provisions, and the criteria used when determining whether a Circular 230 sanction may be appropriate.

June 7, 2018 - (8:00 AM to 4:05 PM)

Who is an Employee or Independent Contractor for Federal Tax Purposes (Kyle Coleman) - Mr. Coleman will discuss the common law and statutory authority for worker classification issues under the Internal Revenue Code.  H will also discuss the safe harbor provisions of Section 530 that allows independent contractor status even if the worker is an employee under the common law test. 

Who Is a Real Estate Professional and The Consequences (Denise Mudigere) - This discussion will focus on who is a real estate professional for tax purposes and the consequences.  Navigating the real estate professional rules can be challenging, but major pitfalls can be avoided.  The discussion will include an overview of the passive activity loss rules and the material participation test and will provide best practice tips.  

S Corporations Have Hidden Traps and Opportunities (Clint Davis) -   Many practitioners recommend them to save employment taxes only to find that they can complicate business sales, that S corporation status can be inadvertently lost and that it is more difficult to give employees tax-favored equity.  We will review the basics and pick up a few new ideas.

Criminal Investigation on Bad Preparers (Tom Traxinger, TIGTA) -  The presentation will provide an overview of the roles and responsibilities of the Treasury Inspector General for Tax Administration (TIGTA). The TIGTA protects the Department of Treasury's ability to collect revenue owed to the Federal Government. In order to achieve this, TIGTA's Office of Investigations (OI) administers investigative programs that protect the integrity of the Internal Revenue Service (IRS) and detect and prevent fraud and other misconduct within IRS programs. This includes investigating allegations of criminal violations and administrative misconduct by IRS employees, as well as protecting IRS against external attempts to corrupt or threaten its employees.

The presentation will highlight the types of investigations TIGTA conducts that involve or impacts taxpayers and tax preparers.  Additionally, the presentation will discuss current investigative priorities that have an impact on the IRS, taxpayers and the tax professional community.  The topics will include impersonal schemes, IRS employee misconduct and activities of bad preparers.  

Representing Taxpayers in Collection Cases from Notice and Demand through the Collection Due Process Hearing (Frank Agostino) - This presentation will introduce tax professional to the tools available in a tax collection case. Representing a taxpayer before the IRS Collection Division requires (1) Review of the IRS Notices received by the client; (2) Verifying the propriety of the assessment; (3) Reducing the tax liability on procedural and substantive grounds; (4) Attempting to further suspend collection or seeking a collection alternative; (5) Restraining and/or reversing enforcement action; (6) Requesting assistance from the Taxpayer Advocate; and (7) Utilizing the administrative and judicial appeals processes. 

Representing Taxpayers Before The Examination Division - Substantiation of Deductions (Frank Agostino) - Deductions are a matter of legislative grace. Congress has recently changed significant portions of the Code with respect to deductions. This presentation will focus on recent changes, the manner in which taxpayers will be expected to substantiate deductions, and methods for reconstructing records to comply with the substantiation requirements of the Code. Deductions are a matter of legislative grace. Congress has recently changed significant portions of the Code with respect to deductions. This presentation will focus on recent changes, the manner in which taxpayers will be expected to substantiate deductions, and methods for reconstructing records to comply with the substantiation requirements of the Code. 

Cancellation of Debt:  You're Forgiven - What Now?  This presentation will address the cancellation of debt income and related issues, considering current events, case law, and other recent updates, including what exceptions may apply. (Christi Mondrik)

Why Everyone Should Have a Plan – How to Create an Estate Plan that Works (R. Scott Walker) - Mr. Walker will discuss an overview of estate planning. Estate planning, at its most basic level, can be defined as readying one’s affairs for whatever comes. Mr. Walker will cover some of the most elemental aspects of estate planning that include incapacity planning, disposition of property during life and death, estate and trust administration, tax planning, and creditor protection. 

*Qualifies as Ethics CPE for EAs


Please note that topics and schedules are subject to change.  Check back for new topics.