• Overhead Slides – from today’s presentation
• Partnership – Audit Technique Guide – IRS guide last revised in August 2008
• Norwood v. Commissioner, TC Memo 2000-84
• IRS FAQ on Unified Partnership Audits – Chief Counsel Notice issued August 21, 2009
• Garnett v. Commissioner, 132 TC No. 19, LLC members aren’t automatically passive (LLC member not the same as limited partner)
• Suzanne J. Pierre v. Commissioner– Check the box does not apply to single member LLC for gift tax valuation

• Presentation Slides – PDF of slides from the presentation given in Tucson at the State Bar of Arizona Convention tax sessions on June 17, 2011, modified to include some CPA relevant information including Oregon regulation directly adopting Circular 230 and the SSTSs as standards for Oregon CPAs.
• Circular 230 – The version currently on the IRS website.  This version does not include the Circular 230 modifications that take effect on August 2, 2011 as of the date of this post.  Hopefully when the IRS updates the document this link to the IRS website will link to the revised version.
• Revisions to Circular 230 – Revisions to Circular 230 effective on August 2, 2011.  If using the April 2008 IRS version of Circular 230 from their website, you will need to consult this document for the newly effective changes.
• AICPA Statements on Standards for Tax Services – Current version of the SSTSs
• Exposure Draft on Revised Interpretations 1 & 2 – Page containing information on the exposure draft and updated information on the status
• AICPA IRS Correspondence on Quickbooks – The AICPA sent a letter to the IRS expressing concerns about IRS requests for Quickbooks data and the IRS has responded in a letter to the AICPA on the matter

• IRS Publication 1542 (10/2010) – Updated per diem values are in this guide.
• IRS National Research Program – Payroll – Bloomberg article on IRS plan to examine 6,000 business returns for payroll issues.
• Qualified Plan Limitations for 2011 – IRS COLA Page
• Split Dollar Life Insurance Audit Technique Guide – from IRS website
• Stock Based Compensation Audit Technique Guide – from IRS website
• ASCPA Blog
• Last Minute Developments – Announcement 2011-14 (IRS rules that lactation expenses are medical expenses), CCA 201106009 and CCA 201106010 (ruling on amounts paid by hotels and resorts to cab drivers)

• Slides for Presentation – Keynote slides from presentation
• FASB Codification – current accounting standards.  Can obtain free account.  Premium accounts have additional features, but even the free account has access to the entire codification
• FASB Going Concern Project Status Page – discusses status of FASB’s continuing going concern project
• SSARS 19 Summary
• IRS Construction Industry Audit Technique Guide
• Koch Industries v. United States, CA10 No. 08-3347 – road construction contractor could not include contracted expected maintenance as part of job for percentage of completion purposes
• FSA 20102601F - 2010 IRS Field Service Advice on priority of California Stop Notice over federal tax lien for proceeds due from contractor
• CCA 201046009 – IRS explanation on due dates, collection issues and statute of limitations on claims for look back interest filings.
• Final Form 1120-UTP – Final version of Form 1120-UTP released

• Preparer Registration Rules – summary of where things stood on December 8, 2010.
• Electronic Filing Mandate – recent IRS guidance on the mandatory efile rules for 2011
• Congressional AMT Letter – Letter signed by chairs and ranking minority members of Senate Finance Committee and House Ways & Means Committee indicating they plan to pass an AMT patch.
• IRS’s New View on Acquisition Debt – Article describing CCA 200940030 where the IRS decided you could deduct interest on $100,000 of acquisition debt in excess of $1,000,000 as home equity debt.  This view has now been formalized by the IRS in Revenue Ruling 2010-25.
• IRS AMT Assistant – IRS page to help determine if taxpayer may be subject to AMT.
• Levels of Authority – article detailing the various authority levels under the regulations
• Census Bureau NAICS website – referenced in chapter on like kind exchanges.
• Individual Tax Developments – update on recent developments I’ve written up from handling Federal Tax Update podcast.

• December Updates – New developments that took place after the manual was printed.
• 2010 Inflation Adjusted Figures – or perhaps, more appropriately, nonadjusted for most things since there was a drop in the index from 9/30/08 to 9/30/09
• Infant Formula Not Deductible Medical Expense – Recent IRS PLR for mother with double mastecomy that asked for deduction for infant formula for her new child
• New Reg. §1.152-4 effective for 2009.  Effectively forces the use of Form 8332 to release exemption and makes clear noncustodial parent cannot use the divorce decree
• Arizona Society of CPAs Blog Post on Menard case – An analysis of the Seventh Circuit’s ruling in the Menard case I wrote when the case came down back in March.
• Arizona Society of CPAs Blog Post on Madoff Rulings – Another blog post I wrote up describing the Madoff rulings.
• Hegarty v. Commissioner, TC Summary 2009-153, latest IRS loss on LLC as limited partner for §469 purposes.
• IRS Section 183 Audit Technique Guide – guide for IRS agents to use in examining activities potentially not engaged in for profit
• IRS Listed Transactions - The official and updated IRS list of listed transactions that are subject to reporting.
• INFO 2009-0087 - The IRS explains the first time homebuyer credit marriage penalty
• Construction Industry Audit Guide – IRS guide updated  May 2009
• List of Audit Technique Guides – List on IRS website of currently published Audit Technique Guides
• FIN 48 Final Guidance for Public Companies - Accounting Standards Update 2009-06
• Qualified Plan Limitations for 2010 – IRS News Release

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