This event boasts two days of education, with each session block offering two topics to choose from:
Session 1, Sept. 25
- Due Diligence
Read More
This course is designed for tax professionals who want to master the due diligence requirements under the Internal Revenue Code and avoid costly penalties. You'll gain an in-depth understanding of the due diligence rules under IRC §6695(g), applicable to returns and claims involving the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Other Dependent Credit (ODC), American Opportunity Tax Credit (AOTC), and Head of Household (HOH) filing status. Through case studies, real-life audit scenarios, and sample documentation templates, you'll learn how to: Satisfy the four due diligence requirements Accurately complete and maintain Form 8867 Avoid red flags that trigger IRS audits and penalties Build a defensible due diligence file Navigate the IRS Preparer Compliance Program (PCP) We'll also cover recent trends in IRS enforcement, including "knock and talk" visits, as well as undercover operations —and how to respond if your practice is targeted. Presented by Jason Daughtry.
-OR-
- Tax Exempt Organizations Filing Form 990
Read More
An introduction to Form 990 and the complexities of completing this return are offered in this program. The differences between the 990, 990-EZ, 990-N, and 990-PF are highlighted. How the IRS views the balance sheet entries, officer information, and critical questions that need to be answered are reviewed to help illustrate the entry process. Objectives Describe the filing requirements and due dates for all forms 990. List organizations exempt from filing form 990. Discuss the application process for the 990 and how to answer the many questions on the 990 forms. Review operational terms such as contributions or grants, organization accomplishments or purpose, which form to complete for a specific non-profit, and required entries for each form. Presented by Randy Adams.
Session 2, Sept. 25
- Preparer Audits
Read More
This course is designed to equip tax professionals with knowledge, strategies, and tools to confidently respond to IRS Due Diligence Examinations and Preparer Compliance Program audits. Focused on real-world application, this class walks participants through the examination process—from the initial contact letter (LTR 4858 or 5364) to the final determination—and offers a detailed roadmap for building a defensible compliance file. You'll explore the actual IRS procedures, examiner expectations, and common pitfalls that lead to penalties, injunctions, or Office of Professional Responsibility (OPR) referrals. Through expert instruction, real audit examples, and hands-on exercises, you will learn how to: Interpret the scope and purpose of a Due Diligence Examination and how preparers are selected for audit Prepare for the initial interview and documentation request Use Form 8867 and related documentation to defend your position Identify red flags that trigger IRS investigations Respond effectively to IRS letters, IDRs, and interviews Navigate the appeals process if penalties are proposed Protect your PTIN, EFIN, and professional credentials This course demystifies the IRS's enforcement playbook and helps preparers create strong internal compliance systems to survive—or better yet, avoid—examinations altogether. Presented by Jason Daughtry.
-OR-
- Residential Rental Complications
Read More
Our clients can find themselves in complicated situations with their rentals. Exploring Airbnb, Vrbo, and other online rental options, this program looks at when to use Schedule E and Schedule C regarding rentals. We look at how to evaluate situations when clients have multiple factors outside the normal rental scenario Objectives Review Schedule E and Schedule C rules for rentals Discuss how Airbnb & Vrbo have changed our reporting of residential rentals and how large cities are restricting them Calculate depreciation for the rental assets per category Evaluate capital gains treatment upon sales of rentals Look at the complications of material participation, grouping, and business vs. hobby rentals. Presented by Randy Adams.
Session 3, Sept. 25
- Injured/Innocent Spouse
Read More
When clients are caught in the crossfire of tax debts tied to a spouse or ex-spouse, knowing the difference between injured and innocent spouse relief can mean the difference between resolution and financial devastation. This essential course is designed for tax professionals, Enrolled Agents, CPAs, and attorneys who represent clients facing IRS collection actions arising from joint tax liabilities or refund offsets. You'll gain a deep understanding of the statutory and equitable relief options available to taxpayers under Internal Revenue Code §§ 6015 and 6402, including how to determine eligibility, select the correct relief pathway, and file supporting IRS forms with precision. Participants will explore: The key differences between Injured Spouse Relief (Form 8379) and Innocent Spouse Relief (Form 8857) The different types of relief under IRC § 6015: Traditional Innocent Spouse, Separation of Liability, Equitable Relief, and Community Property Relief When and how to file each form—including timing rules, coordination with appeals, and refund considerations How to develop a compelling factual narrative and gather supporting documentation Common errors and misconceptions that lead to denial or delay Navigating post-divorce tax issues and refund allocations Through case studies, real-world examples, and practical exercises, you'll leave this class fully equipped to advise clients, file accurate and complete forms, and build persuasive cases for relief—while protecting yourself from preparer liability. Presented by Jason Daughtry.
-OR-
- Farm Rentals
Read More
From cash rental to share-cropping to allowing wind generators, cell phone towers, or solar arrays to be built on your land, clients with agricultural land have many options for rental. This program reviews the most common rentals we deal with for completing taxes for our clients with farmland. Objectives Explore the options farmland offers and what forms to use in completing taxable income from it Discuss how CRP is taxed and how to get it Look at the distinct types of income & expenses available to those who rent their land Evaluate the excessive cost of owning & operating agricultural land Review recent court cases and how a like-kind exchange option is available for some clients. Presented by Randy Adams.
Session 4, Sept. 25
- Preparer Penalties
Read More
In an era of increased IRS scrutiny, understanding the distinction between a tax return preparer and a tax shelter promoter is not just academic—it's essential for protecting your practice, license, and livelihood. This advanced course is designed for Enrolled Agents, CPAs, attorneys, and experienced tax professionals who need to understand how the IRS enforces compliance through civil penalties, injunctions, and referrals to the Office of Professional Responsibility (OPR) and even the Department of Justice. You'll explore the IRS's expanding use of preparer and promoter penalty statutes under IRC §§ 6694, 6695, 6700, and 6701, as well as the legal definitions, thresholds, and case law that drive IRS investigations. With a focus on real-world representation and compliance strategy, this course also addresses red flags, audit triggers, and how to respond to IRS inquiries or investigations—before they escalate. Participants will learn how to: Distinguish between a preparer under IRC §7701(a)(36) and a promoter under IRC §6700 Understand the civil penalties for understatement due to unreasonable positions or willful/reckless conduct (IRC §6694) and other assessable penalties under IRC §6695 Identify the scope of penalties for aiding and abetting (IRC §6701) and organizing abusive tax shelters Analyze how IRS Letter 4477, 5771, 5772, and 5775-A are used to initiate investigations Respond to subpoenas, IDRs, and interviews without self-incrimination Build internal due diligence procedures to defend against promoter classification Navigate OPR referrals, injunction actions under §7407/§7408, and potential criminal referrals Counsel clients and staff on emerging enforcement trends and abusive transaction risks Through real case studies, IRS guidance, and practical worksheets, participants will leave empowered to defend themselves, represent others, and proactively build a compliance shield that withstands IRS scrutiny. Presented by Jason Daughtry.
-OR-
- Excess Gift Taxes Reported on Form 709
Read More
This course offers guidance on how to complete Form 709 for a client who has exceeded the annual gift tax allowance. It covers Generation-skipping transfers, non-resident gifts, DSUE, and the basic credit allowance. Objectives Look at offering DSUE to surviving spouses and liability Identify late filing allowance for portability Review annual exclusion amounts of gifting for individuals and for carryover on Estate returns Discuss Form 709, generation-skipping, non-resident gifts to US citizens, and basic credits for gift returns Illustrate examples of completing Form 709. Presented by Randy Adams.
Session 1, Sept. 26
- Roth Conversions Post 65
Read More
This course explores the practical tax implications, benefits, and challenges of Roth conversions for individuals over age 65. Through detailed case studies and scenariobased planning—such as "Mike," the ideal candidate, and "Dennis & Leah," a more complex couple—participants will learn how to evaluate and implement effective Roth conversion strategies. The course emphasizes communication techniques for working with both taxpayers and financial advisors, highlighting how tax professionals can add value through data-driven guidance without crossing ethical or advisory boundaries. Special attention is given to variables such as Required Minimum Distributions (RMDs), Social Security timing, fixed income, and the impact of the Tax Cuts and Jobs Act (TCJA) expiration. Attendees will leave equipped with planning tools to assess when conversions are wise, how to quantify tax tradeoffs, and how to collaborate effectively with Certified Financial Planners (CFPs). Learning Objectives: By the end of this course, participants will be able to: 1) Analyze the tax implications of Roth conversions for clients over age 65, including impacts on RMDs, Social Security taxation, and tax brackets. 2) Identify both ideal and complex client profiles where Roth conversions may offer significant tax savings—or unnecessary costs. 3) Communicate effectively with taxpayers and financial advisors to present Roth conversion plans that are supported by data, not personal opinion. 4) Recognize the potential pitfalls of Roth conversions, including the risk of overpaying taxes, law changes, death of a spouse, and CFP conflicts, and develop strategies to mitigate these risks. Presented by Jared Foos.
-OR-
- Representation 101
Read More
Attendees will start with a POA F2848 and work our way through various IRS letters, collection forms, and how to react. We will look at how to read IRS Transcripts of Account. What are the differences between how to negotiate with an RO or ACS? Also, attendees will be given "Marc's EA Collection Package" of useful practice forms/guides. 1) Learn how to fill out a F2848 and F8821. 2) Be able to inform a client on the various IRS Compliance & Collection resolutions available to them. 3) Completely understand the Assessment Process & Notice Process. 4) Tell the difference between a lien and a levy. Presented by Marc J. Dombrowski.
Session 2, Sept. 26
- 4797, The Cookies on the Bottom Shelf
Read More
This session demystifies IRS Form 4797 by simplifying the classification, calculation, and reporting of gains and losses from the sale of business-use property. Participants will examine the nuanced differences between §1231, §1245, and §1250 property classifications, while walking through practical, real-world scenarios to solidify comprehension. With a focus on accessibility, this course puts the "cookies on the bottom shelf"—making complex topics easy to understand for tax professionals of all experience levels. Attendees will complete guided, form-based case studies, reinforcing their ability to recognize depreciation recapture, unrecaptured §1250 gain, and ordinary versus capital treatment. Whether you're onboarding new preparers or refreshing your own skills, this session brings clarity to a critical area of tax compliance and planning. Learning Objectives: By the end of this session, participants will be able to: 1) Classify property correctly under IRC §§1231, 1245, and 1250 to determine proper tax treatment when assets are sold, exchanged, or disposed. 2) Calculate depreciation recapture and unrecaptured §1250 gain, and identify how these amounts affect ordinary income, capital gains, and overall taxable income. 3) Determine when a disposition must be reported on Form 4797 versus Form 8949, including partial dispositions and mixed-asset sales. 4) Complete Form 4797 accurately using real-life case studies involving buildings, equipment, furnishings, and improvements, reinforcing how to report each part of the gain across Parts I, II, and III of the form. Presented by Jared Foos.
-OR-
- Installment Agreements
Read More
We will review in detail the IRS Collection forms 433-A and 433-F and use breakout groups to review fact patterns/financial data for up to 4 cases. Attendees will need to apply what they learned in class and their handout material to analyze a solution to the case. The cases each have unique income and expense situations that attendees will need to review and apply IRS Collection Financial Standards. These same analysis determinations are used in IA and OIC's. We will also be able to apply the financial analysis done in breakout to the ultimate resolution solutions to multiple collections cases. Objectives: 1) Attendees will learn the techniques IRS Collection employees use to prepare and analyze Collection forms 433-A and 433-F 2) Attendees will view and ask questions on the 433-A and 433-F 3) Attendees will be taught and apply their knowledge to how the IRS calculates the taxpayer's ability to make monthly payments to resolve a collections liability 4) We will learn the IRS Collection Financial Standards and how to apply them 5) We will finish the resolution(s) of several collection cases, based on given facts as well as the newly-prepared financials. Presented by Marc J. Dombrowski.
Session 3, Sept. 26
- NIIT, The Sneaky Mistake -OR- E-Services for the Modern Representation & Tax Practice
Read More
The 3.8 percent Net Investment Income Tax under IRC § 1411 can stealthily erode after-tax returns for high-income individuals, estates, and trusts—yet many practitioners still treat it as an afterthought rather than a core planning variable. This in-depth session demystifies NIIT from both a compliance and a strategy perspective. We begin with the statutory framework: defining "net investment income," calculating modified adjusted gross income (MAGI) thresholds, allocating investment expenses, and applying the special rules for pass-through entities and real-estate professionals. Next, we walk through Form 8960 line-by-line, highlighting, common software missteps. Finally, through case studies and planning checklists, attendees will learn proactive moves to minimize NIIT exposure before year-end. Learning Objectives After completing this session, participants will be able to: 1) Determine what types of income are subject to NIIT 2) Examine what types of income are not subject to NIIT 3) Evaluate how to calculate NIIT. Presented by Jared Foos.
-OR-
- E-Services for the Modern Representation & Tax Practice
Read More
The course will review the various e-service products and how to apply them to use in a tax practice. So much has changed (2021 - 2024) with the creation the the new Tax Pro Account. IRS Transcripts of Accounts will be reviewed as well. Attendees see how the IRS online services suite can best be used to gather and interpret their client information. 1) To understand the procedure to establish a Tax Pro Account. 2) To know what types of IRS online products are available to Tax Pros & Taxpayers. 3) To be able to read basic IRS Account Transcripts. Presented by Marc J. Dombrowski.
Session 4, Sept. 26
- Federal Tax Updates
Read More
(Subject to change with legislation) Every filing season brings a fresh wave of legislation, revenue procedures, and court decisions that reshape the tax landscape. This annual update distills the most consequential federal changes affecting individuals, businesses, and estates for the 2025 filing year. Real-world examples, and practitioner checklists ensure attendees leave ready to apply the updates on 2025 returns and proactively advise clients for 2026. Learning Objectives After completing this session, participants will be able to: (Subject to change with legislation) 1) Identify the key statutory changes and new IRS guidance effective for 2025 2) Analyze how recent court cases and IRS rulings alter tax positions on hot-button issues 3) Apply the 2025 inflation-adjusted thresholds (standard deductions, retirement plan limits, phase-outs, penalty amounts) and new procedural requirements 4) Develop an actionable client communication plan—using checklists and talking points—to implement mid-year tax-planning moves that leverage the new rules while minimizing audit risk. Presented by Jared Foos & Marc J. Dombrowski.
Attendee check-in both days: 7:00 a.m. ET
Education both days: 8:00 a.m. - 5:00 p.m.
Annual Meeting on Sept. 25: 11:45 a.m. - 12:25 p.m.
or call the hotel, using group code 401452 to take advantage of the $164/night rate. The cutoff date is August 25, 2025. Guests can continue to book rooms after this date, but the hotel may not be able to guarantee the availability of rooms in the room block.
