Bulletin for Portland Members
Posted on 3/3/14 by or in the name of Dale Marino
Your MARCH 2014 Chapter Newsletter and a .pdf copy the meeting minutes for the 1/15/14 Practitioner Liaison Meeting are now posted in our newsletter library.
OFFER STILL OPEN:
I have a few 2014 US Master Tax Guides. If an OATC Portland Chapter member wants one, recruit a new OATC Portland Chapter Member, so you AND your new recruit will receive a new 2014 US Master Tax Guide for FREE. Call me for details. Limited to supply on hand.
Dale Marino, Portland Chapter President
Oregon Association of Tax Consultants (and Preparers)
Reminder: Only Portland Chapter members who are current with their membership dues will be issued a $10 education voucher with their CPE certificate...
The Portland Chapter serves the city of Portland and SW Washington. Educational meetings are held on the second Tuesday of most months in the Recreation Hall behind St Rita Catholic Church at 10029 NE Prescott St, Portland. We generally meet from 6:30 PM to 8:30 PM.
Each Portland Chapter member who attends the full monthly meeting will receive a $10 Education Reimbursement Voucher. When you register for a Portland Chapter sponsored seminar, send in your Voucher(s) in lieu of the portion of the payment they cover along with your registration form and the rest of the payment. Upon completion of an OATC State sponsored education event, you can receive a reimbursement by submitting the voucher(s) and a copy of the education CPE certificate to the Chapter Treasurer within 30 days. Any number of vouchers can be used for one education event.
The Portland Chapter maintains a job bank. If your tax office has a position available, or if you are looking for a position in a tax office, please contact Dale Marino at the email address below.
|Portland Board Members and Committees|
|John S. Bell|
|M. Joy Veloni|
|Kathryn L. Hryciw|
|Valerie A Vann|
|Linda D. Keast|
|John C. Burke|
NEWS FLASH FOR TAX PROFESSIONALS!
courtesy of Dale Marino, Portland Chapter President
Three tax return preparers filed suit in 2012 challenging the IRS regulations that
would have required them to become "Registered Tax Return Preparers."
Specifically, they argued that the IRS did not have statutory authority to (1)
require testing for RTRPs or (2) require RTRPs to take a minimum of 15 hours of
continuing education annually or (3) to pay an annual registration fee. The
preparers won their case at the U.S. District Court in January 2013.
appealed the decision to the U.S. Court of Appeals for the D.C. Circuit.
References below are to the designated pages in the Opinion.
Today, the Court of Appeals issued a unanimous opinion agreeing with the
District Court's view that the IRS lacks the statutory authority to regulate
tax return preparers.
The Appeals Court opinion states that: "In our view, at least six considerations foreclose the IRS's interpretation of the statute" (Op. 6.) They are:
- The IRS is incorrect in asserting that tax preparers are "representatives" or agents of taxpayers. They have no legal authority to act on a taxpayer's behalf. The court cites IRS regulations indicating so. "The tax-return preparer certainly assists the taxpayer, but the tax-return preparer does not represent the taxpayer." (Op. 8.)
- Preparing tax returns is not the same as practicing before the Treasury Department or Tax Court, which refers to adversarial proceedings where the taxpayer has secured representation.
- The statute where the IRS claims its authority to regulate tax preparers was in fact enacted with the stated intent of codifying existing practices without changing them.
- Congress has enacted specific regulations of tax preparers, such as requiring preparers to sign returns and penalizing deliberate understating of liability. If the IRS had separate authority to do such things, Congress's action would have been unnecessary. "[W]e find at least some significance in the fact that multiple Congresses have acted as if Section 330 did not extend so broadly as to cover tax-return preparers." (Op. 14.)
- The IRS is asserting a major expansion of authority but "nothing in the statute's text or the legislative record contemplates that vast expansion of the IRS's authority." (Op. 15.)
- The IRS frequently interpreted the statute narrowly until 2011, when it decided to assert this new authority. "[I]n the circumstances of this case, we find it rather telling that the IRS had never before maintained that it possessed this authority." (Op. 16).
The Court concludes: "It might be that allowing the IRS to regulate tax return preparers more stringently would be wise as a policy matter. But that is a decision for Congress and the President to make if they wish by enacting new legislation.... The IRS may not unilaterally expand its authority through such an expansive, atextual, and ahistorical reading of Section 330." (Op. 17.)
Congress is expected to address the statutory authority of tax return preparers at some point in the near future.
2014 OATC Convention (18-23 hours CPE)
The 2014 Convention Committee has been busy this summer putting together "Mountains of Education" for our 42nd Annual Convention on Thursday, June 19th through Saturday, June 21st.
- Bill McMillen - Board of Tax Practitioners
- Brian Wozniak - Internal Revenue Service
- Rick Davey
- Dennie Wheeler
- Cathy Johnson
- Peter Bunce
- Shawna Johnson
We are offering 18 regular hours of education with 5 BONUS hours, as well as optional opportunities to socialize and enjoy local attractions. CLICK HERE to open the registration flyer with the full schedule.
- Early registration is March 1, 2014 and offers you a super discounted member price of $295, $320 for non-members.
- Members who register from March 1, 2014 through May 1, 2014 will pay $325, non-members $350.
- Members who register after May 1 will pay the full convention price of $350, non members $375.
- Note: First-time attendees get a $25.00!
FROM THE OATC EXECUTIVE DIRECTOR
- OATC Tax Preparer Scholarship Available –
Do you know someone who wants to be a Tax Preparer,
but may not have the necessary financial resources? There is a scholarship
offered by the Oregon Association of Tax Consultants to help
someone in financial need prepare for and take
the state licensing test. For more information, call Linda Musson at the
OATC office 503-726-0100.
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Do You Speak A Language Other Than English?
from an email sent by the Board of Tax Practitioners
The Board of Tax Practitioners often receives calls from consumers asking if we know of a tax preparation business that offers services in languages other than English. The Agency is developing a list of tax preparation businesses that offer such services.
If your business offers tax preparation services in other languages, and you would like to be included on this list, please provide the following information:
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- Name of the business
- City the business is located
- Contact person
- Telephone number of business
What? Some of these fields are out-of-date?
An authorized chapter member who knows the chapter-specific password can click on the
Administer Chapter Info link in the menu on the left to go to a maintenance screen.