NOVEMBER 20, 2015 NOVEMBER 20th, 2015 FOXWOODS RESORT & CASINO Ledyard, CT Learn new strategies to better protect your clients and deal with the IRS 8.0 CPE Credit Hours Including 1 Hour of Ethics Credit The conference brings you face-to-face with nationally recognized experts on substantive topics often while fulfilling much of your annual CPE requirements.!1
Visit http://irsrepconference.com to register. The New England IRS Representation Conference is a gathering of tax practitioners involved with resolving taxpayer issues with the IRS. This program brings together high-level government representatives and private practitioners engaged in all aspects of civil tax controversy, tax litigation, and criminal tax prosecutions and defense. Education Curriculum Topics Include: Roundtable discussions with senior officials from the IRS and Justice Department Strategies for experienced practitioners when representing clients in examination, at appeals, and during criminal investigations Breakout sessions focused on civil tax controversy and criminal tax defense strategies Networking Network with leading practitioners and government personnel. Venue The FOXWOODS RESORT & CASINO provides the perfect blend of professional atmosphere with world-class entertainment. The conference was in a fabulous location, the food was great, the speakers were amazing, and it was super fun! Absolutely the greatest conference EVER! -Dawn B. CPA Great show Eric, and associates. BEST investment that I have ever made. Can't wait for the 2015 event! -George P., CPA, CFP, LL.M.!2
SPONSORS CONFERENCE SPONSOR PLATINUM SPONSORS The New England IRS Representation Conference is being sponsored by The Green & Sklarz Foundation Trust. The Green & Sklarz Foundation Trust is awaiting an IRS final determination on its 501(c)(3) status Conference profits will be donated to the Foundation for charitable purposes. WEBCAST SPONSOR!3
GOLD SPONSORS SPONSORS!4
NOVEMBER 20, 2015 AGENDA November 20th, 2015 7:30 8:30 am: Registration & Continental Breakfast 8:30 8:40 am: Opening Opening remarks and discussion of the taxpayer fact pattern. 8:40 9:30 am: Update on IRS Initiatives: An Interactive Panel (Plenary Session) This panel of Washington IRS executives will update the practitioner community on new initiatives undertaken by the IRS, including its website, campus operations and field operations. Attendees will have the opportunity to have their questions answered by top IRS personnel and discuss the direction and focus of IRS initiatives. 9:30 10:20 am: Breakout Session A-1: Payroll Tax Audits & Worker Classification The IRS has begun focusing its efforts on payroll tax issues in general, and worker classification in particular. This panel will review the current issues surrounding the misclassification of workers: employee vs. independent contractor. The panelists will review the standards for deeming somebody an independent contractor and potential issues involved with the misclassification, including potential liability under the Affordable Care Act and private rights of action by workers against the employer. Breakout Session B-1: How to Read an IRS Transcript Transcript analysis is critical when handling an IRS compliance or collection case. Does the taxpayer have a history of good compliance? Where does the taxpayer s case stand with the Collection Division? How much time is remaining on the collection statute? Have tax liens been filed? Is OIC or Bankruptcy possible solutions to the client s problems? This panel will review everything a practitioner can pull out of the IRS Transcripts to allow their client to make a more informed decision.!5
(continued) 10:20 10:30 am: 10:30 11:45 am: Break Payroll Tax Liabilities and Challenging the Trust Fund Recovery Penalty (Plenary Session) When the IRS begins seeking to recover unpaid payroll taxes it often casts a wide net and assesses many employees and owners of a business. When the IRS becomes over-zealous in its search for responsible parties to recover from, it is usually economically better to challenge the assessment administratively prior to litigating the matter if possible. This panel will review the mechanics of the assessment of the Trust Fund Recovery Penalty against responsible individuals and options for protesting the assessment, including appeals and seeking a penalty abatement. A review of refund litigation will also be covered. 11:45 12:45 pm: Lunch 12:30 12:45 pm: Update from the Department of Justice Tax Division: Employment Tax Priorities (Plenary Session) An interview of Caroline D. Ciraolo, Acting Assistant Attorney General, United States Dept. of Justice Tax Division. 12:45 1:40 pm: Ethical Issues in Representation (Plenary Session) This panel will review routine issues that arise in representation creating ethical conundrums for practitioners, including a lack of receipts, joint liability, deductions and credits. Attendees will benefit from hearing the views of both the private practitioners as well as that from the government. 1:40 2:30 pm: Breakout Session A-2: Audits of Cash Businesses This panel will discuss the issues surrounding the IRS focus on cash businesses, and what practitioners need to know to get their client ready for an exam. In particular, this panel will focus on the use by the IRS of the Cash T analysis and the government s concern about unreported income. Breakout Session B-2: Preparing Your Case for Appeals How do you prepare your client s case to give them the best opportunity to convince the government of their position? Does it make a difference if the case is docketed in the United States Tax Court or not? This panel of IRS employees and private practitioners will review the steps necessary to preparing your client s case and what the IRS wants to see when the case arrives in Appeals. 2:30 2:40 pm: Break!6
(continued) 2:40 4:30 pm: Breakout Session A-3: Offer-in-Compromise: From Initial Call to Acceptance Letter How does the IRS review Offers-in-Compromise, and why do some get accepted and others not? This panel will review in detail how the Offer program works, when practitioners should consider using the Offer-in- Compromise program to resolve an outstanding tax debt, and will review the financial analysis the IRS uses to determine the taxpayer s Reasonable Collection Potential. 2:40 3:35 pm: 3:35 4:30 pm: 4:30 5:45 pm: 5:45 pm: Breakout Session B-3A: The Accountant s Role in a Criminal Tax Investigation Accountants play a critical role during a criminal tax proceeding. Crucial to the defense of such cases are: the amount of tax loss, preparation of amended returns, filing current returns and reconstructing financial information. Without highly skilled accounting support, including expert testimony at trial and/or sentencing, the taxpayer will be greatly disadvantaged. This panel will review the role accounts play on a criminal defense team as well as ethical obligations. Breakout Session B-3B: The New IRS 8300 BSA Exam: From Routine Compliance to Criminal Prosecution! Maybe you thought the Bank Secrecy Act was for big international firms, and that money laundering was something only drug dealers were involved in doing. Unfortunately small businesses are often used for these and other nefarious purposes, and bank secrecy act enforcement has not become a major priority of the IRS Small Business/Self-Employed examination division. Practitioners need to now be familiar with those types of businesses being examined, the difference between a BSA examination and a regular income exam, and what the crime of structuring is and how their client s may have violated the law. Payroll Tax Prosecutions: From the Bad to the Criminal (Plenary Session) Business owners who underreport or fail to pay employment taxes cheat not only the IRS, but also other businesses that comply with their tax obligations and seek to compete on a level playing field. The Internal Revenue Service and the Department of Justice are aggressively pursuing and holding accountable those who willfully fail to collect and pay employee withholdings, social security and other required federal employment taxes. This panel will discuss the increased focus of the IRS and the Tax Division in the areas of civil and criminal employment tax enforcement, steps the IRS is taking to engage delinquent employers earlier in the process, the role of the Fraud Technical Advisor, factors that may move a civil case into the criminal realm, and recent employment tax prosecutions. Agostino & Associates Ultimate Representation Machine Giveaway 5:45 7:00 pm: 7:15 pm: Cocktail Reception After-Conference Dinner & Party (SOLD OUT - ticketed event)!7
FACULTY Frank Agostino, Esq. Agostino & Associates Hackensack, NJ Eric L. Green, Esq. Green & Sklarz LLC New Haven, CT Bill Nemeth, EA Owner Tax Audit Guardian, LLC Atlanta, GA Megan L. Brackney, Esq. Kostelanetz & Fink, LLP New York, NY Peter D. Hardy, Esq. Principal Post & Schell PC Philadelphia, PA Roger Nemeth, EA President Audit Detective LLC Tallahassee, FL LG Brooks, EA Senior Consultant The Tax Practice, Inc., Dallas, TX Karen Hawkins, Esq. Director Office of Professional Responsibility, IRS Maria Papageorgiou Special Agent Criminal Investigation, IRS New Haven, CT Christin M. Bucci, Esq. Bucci Law Offices, P.A. Miami, FL Washington, DC Claudia Hill, EA, MBA Owner & Principal TMI Tax Services Group, Inc. Cupertino, CA Christine Puglisi Special Agent Criminal Investigation Internal Revenue Service Hartford, CT Larry A. Campagna, Esq. Shareholder Chamberlain, Hrdlicka, White, Williams & Autry Houston, TX Barbara T, Kaplan, Esq. Shareholder, Chair New York Tax Practice Greenberg Traurig LLP New York, NY Debra Reale, Esq. Office of Chief Counsel Internal Revenue Service East Hartford, CT Caroline D. Ciraolo, Esq. Acting Assistant Attorney General, Tax Division of the Department of Justice Lawrence M. Lawler, CPA, EA, CTRS, NTPI Fellow Founder ASTPS Lawler & Witkowski, CPAs, PC Jeffrey M. Sklarz, Esq. Green & Sklarz LLC New Haven, CT Robert S. Fink, Esq. Kostelanetz & Fink, LLP New York, NY Buffalo, NY Michael Mclane, Esq., CPA Office of Appeals, IRS Boston, MA J. Robert Turnipseed, Esq. Armbrecht Jackson, LLP Mobile, AL Noelle Geiger, Esq. Principal Grassi & Co CPAs Jericho, NY Mary Beth Murphy IRS Deputy Commissioner SB/SE Washington, DC Faculty Subject to Change!8
REGISTER Date November 20th, 2015 Location Foxwoods Resort Casino 39 Norwich-Westerly Rd Ledyard, CT 06338 Cost Live Conference Before 10/15 $249 After 10/15 $299 Hotel Block while available Thursday 11/19 $129 Friday 11/20 $209 Discount Code: 1626 To Register: WEB: visit http://irsrepconference.com EMAIL: registration@irsrepconference.com MAIL: fill out and mail registration form to: Green & Sklarz LLC Attn: NE IRS Representation Conference 700 State St, Suite 100 New Haven, CT 06511 To Find Out More: https://www.facebook.com/irsrepconference https://twitter.com/neirsrepconf BILLING INFO: Name PTIN Firm Address Phone Email PAYMENT INFO: Name on Card Card Number Exp Date CVV Signature SESSION SELECTION: please CIRCLE one session from each time slot 9:30am A1 B1 1:40pm A2 B2 2:40pm A3 B3A / B3B Refund Policy: Due to the limited seating, refunds will not be given after November 6, 2015. CPE Credits: The full-day program provides 8 CPE credits: 7 in the Field of Taxation and 1 in the Field of Ethics. Please note that the full-day must be attended, and that no partial credit will be given to those participants who do not attend the full program. *The following organizations have negotiated discounts for their members. Please contact them for your discount code. ASTPS, NAEA, NATP, Intuit, Pitbull, CCH, and THS.!9