MaSEA Fall Conference
With Robert Kerr, Beanna Whitlock, Audrey Patten & Harry Chavis
When: November 13-14
Where: Publick House in Sturbridge, MA (In-Person Only)
The Massachusetts Society of Enrolled Agents is hosting a Fall Conference packed with plenty of educational opportunities. Join us at the Publick House in Sturbridge, MA as we explore a plethora of topics to help you become a stronger EA.
Rooms will be available on Sunday and Monday evenings at the rate of $149.00 per night. You can book online using discount code 1123EA or calling the Publick House Directly (508) 347-3313 or (800) PUBLICK.
Monday, November 13th
Breakfast: 7:00 am
Classes Start: 8:00 am
Lunch: 12:00 pm
Classes End: 4:00 pm
Banquet Dinner: 5:30 pm - 8:00 pm
Tuesday, November 14th
Breakfast: 7:00 am
Classes Start 8:00 am
Lunch: 12:00 pm
Classes End: 4:00 pm
*REGISTRATION CLOSES ON SATURDAY, OCTOBER 28 AT 12:00PM*
*Please Note, this is not part of MaSEA's CE Special. A $100 cancellation fee will apply, should you have to cancel your registration for the event.*
SECURE 2.0 (2 hours)
As part of the Omnibus Budget Act of 2023, SECURE 2.0 came on the heels of the SECURE Act, but this time, the 92 separate retirement provisions did more than just extend the age for taxpayers required to take Required Minimum Distributions. ROTH’s were squarely influenced by SECURE 2.0. Tax Pros will learn the changes and the dated changes to the current system. They will be able to advise their clients on the importance of these changes when it comes to their retirement planning. Clearly Congress is informed as the insufficient funding for retirement and encouraged taxpayers to put their best foot forward to provide for their own retirement. Informed Tax Professionals can provide their taxpayers with the tools to plan for a successful retirement.
Gifts, Estates and Trusts (3 Hours)
We have prepared Form 1040 for clients for years, but now they are setting up trusts and making gifts. Sometimes they even die! Learn about the role of the tax professional as we travel the tax road together with our clients. UPDATE on the end of the Tax Cuts and Jobs Act. Discover the effectiveness of the Family Limited Partnership in answering the estate planning issues of your taxpayer.
The Ugly 1040 (2 Hours)
Meet Irwin and Ursula Ugly, new clients with a simple 1040, at least that is what they tell you. Participants will have their knowledge tested, their analytical skills challenged to prepare a complete and accurate tax return. Irwin and Ursula want you to quote what it will cost to have their return prepared. Attendees will walk through the preparation of their return, discussing how to handle mundane as well as complex tax issues. Discussion will complete with a revisit to the fee quoted for tax preparation and lessons learned from preparing the Ugly 1040
Cohan (1 Hour)
Even if your long-term clients are well trained, new clients, including non-filers, as well as representation clients inevitably bring their own recordkeeping issues. In this 1 CE survey, participants will learn how to categorize these clients as well as the distinction between a low-record representation client versus a low-record preparation client; study Cohan v. Commissioner, and abstract from there its evolution over time and limitations (§274 and otherwise); review winning and losing Cohan cases; and participate in a robust discussion on the pros and cons of disclosure through Form 8275 (as distinguished from Form 8275-R)
Math Error Authority (2 Hours)
IRS’ authority to correct taxpayers’ math errors has a nearly 100-year history. While math hasn’t changed much in the last century, IRS’ authority for changes under MEA (Math Error Authority) has changed dramatically—and in ways that affect taxpayer rights. In this 2 CE overview, participants will learn about MEA origins, expansion over time, and prevalence in the 2020s. The class focuses on the importance of a timely response to math error notices and suggests strategies for those who fail to respond timely. Participants will also become familiar with problems associated with MEA creep, including encroachment on taxpayer rights, which will also be outlined broadly.
From Washington with Love (1 Hour)
This course will change over time to be responsive to the latest legislative and regulatory tax changes. Likely topics include noteworthy legislative machinations (n.B in the past it has included infrastructure and Build Back Better), recent tax law changes, Tax Policy 101, IRS enforcement strategies, IRS budget/hiring, and/or recent oversight audits from TIGTA or GAO. I can tailor the course to meet the needs of the hosting organization and reflect the time of the year.
IRS Strategic Operating Plan (1 Hours)
The Inflation Reduction Act of 2022 provided IRS with a once-in-a-generation funding infusion of nearly $80 billion. This has been not without controversy and Treasury Secretary Janet Yellen tasked then-IRS Commissioner Chuck Rettig with building a plan outlining how the agency planned to invest the IRA22 funds. The course provides background on IRA22 and selected IRS enforcement metrics, walks through the Plan, highlights initiatives of interest to tax practitioners, and provides a range of inside-the-beltway feedback on the plan.
Trends in Criminal Investigation
This presentation will focus on recent trends in IRS criminal investigation, including tax fraud, money laundering and tax evasion. Tax fraud encompasses general tax fraud, refund fraud, employment tax fraud, and abusive tax schemes. Nontax fraud of late has grown in the area of Covid-related fraud. Accountants will gain insight into recognizing tax crimes.
Audrey Patten will discuss taxpayer representation as practiced at the Harvard Low Income Tax Clinic. Subjects will include enforced collections resolution, audit defense, and innocent spouse Section 6015 relief as well as litigation in the United States Tax Court and the United States District Court. Enrolled Agents can learn how they can volunteer to assist the Harvard LITC.
About Our Speakers
Robert Kerr, EA
Kerr Consulting, LLC | (202) 276-6145 | www.kerr.tax
Bob Kerr, EA is principal of Kerr Consulting LLC, where he consults with individual firms on tax administration issues and pursues a long-held interest in education and public speaking.
During his career in tax, he held a variety of positions at the IRS, served as professional staff on the Senate Finance Committee, and held several leadership posts at the National Association of Enrolled Agents.
Bob earned a BA degree in finance from Mount Union College and an MBA from Case Western Reserve University, both in his home state of Ohio. Interested tax professionals may follow him on Twitter (@BSG_BobKerr).
Beanna J. Whitlock, EA
Beanna Whitlock is an Enrolled Agent in private practice as Whitlock Tax Service, LLC located in Canyon Lake, TX. A tax law instructor for more than 40 years with emphasis on Limited Liability Company and Ethics and Professional Conduct presentations. Whitlock has taught tax professionals across the country and is an adjunct professor for Auburn University. She is the Executive Director of the ncpefellowship, a web based organization providing educational resources and practice management tools at www.ncpefellowship.com.
She has testified before Congress, Treasury and the IRS Oversight Board. Whitlock has served on the IRS Information Reporting Program Advisory Council as well as the IRS Commissioner’s Advisory Committee (CAG). She served as the IRS Director of National Public Liaison for Commissioner Mark Everson and is a recipient of the Commissioner’s Award for Excellence of Service. She has been honored by Accounting Today as one of the 100 Most Influential in Accounting for an unprecedented 7 years.
Known for her fierce defense of the tax professional community, Whitlock is frequently consulted by accounting and tax publications regarding issues concerning the tax professional community. She is the 2013 Member of the Year of the California Society of Tax Professionals. Honored by the National Conference of CPA Practitioners in 2015 for her contribution to Excellence in Education, “Beanna serves the tax professional community as an inspired calling”.
She is joined in the practice of Whitlock Tax Service, LLC, offering taxpayer representation and tax return preparation, by her husband of 55 years, Tom Whitlock. They enjoy antiquing, travel and time at home with their three dachshunds, CoCo, DeeDee and Buddy, the blonde doxie!
Harry Chavis, IRS Criminal Investigation
Special Agent in Charge Harry Chavis – Boston, Massachusetts, Field Office
Harry Chavis began his IRS-CI career in 2001 as a special agent in the Atlanta Field Office. He has variously served as acting director in Security and Technical Operations (STO), a supervisory special agent (SSA) for the IRS Commissioner's Protection Detail, acting assistant special agent in charge (ASAC) of the Chicago Field Office, a senior analyst in Financial Crimes at IRS-CI headquarters, and an ASAC in the Washington, D.C., Field Office. Most recently, Chavis has served as acting director of Financial Crimes within the agency's Global Operations Policy and Support Section. He graduated from Radford University in 2001 with a bachelor's degree in accounting.
Audrey Patten, Harvard Low Income Tax Clinic
Audrey Patten joined the Legal Services Center of Harvard Law School in 2015 as an attorney in the Consumer Law Clinic, in which she represented domestic violence survivors in debt collections, bankruptcy, and affirmative consumer protection cases. She then moved into LSC’s Tax Clinic in 2017, becoming a Clinical Instructor in the Tax Clinic in 2018 and more recently its Director.
Audrey’s tax clinic practice focuses on representing low-income clients in cases and controversies before the Internal Revenue Service, the United States Tax Court, and the Massachusetts Department of Revenue. In addition, she regularly litigates tax cases in the United States District and Circuit Courts.
Audrey was formerly a staff attorney in the Battered Women’s Legal Assistance Project/Family Law Unit at Merrimack Valley Legal Services in Lowell, MA. Audrey graduated with a J.D. with Honors from Emory University School of Law. She also holds a Master of Arts in Regional Studies –East Asia from Harvard University and a Bachelor of Arts with Honors in International Relations from Brown University.