Ed Zollars, CPA CPE Materials » Arizona Society CPAs

Circular 230 Just Revised – Phoenix, Arizona (June 18, 2011)

Ed Zollars, CPA — Sat, 18 Jun 2011 13:52:17 +0000

The following materials and links were referred to in the presentation on Circular 230 revisions presented at the Phoenix Tax Workshop session held at the Doubletree Suites in Phoenix, Arizona on June 18, 2011

Presentation Slides – PDF of slides from the presentation given in Tucson at the State Bar of Arizona Convention tax sessions on June 17, 2011
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.
Debt Related Tax Issues in Arizona – Foreclosures, Short Sales and Cancellation of Debt – Registration page for August 30, 2011 course I will be teaching on issues arising from debt problems. Course description and registration details are available on the Arizona Society of CPAs website at the location linked to in the title of this bullet point.

Construction Contractors: Special Tax and Accounting Considerations (June 10, 2011)

Ed Zollars, CPA — Fri, 10 Jun 2011 08:00:59 +0000

The following items were referenced in the Construction Contracting: Special Accounting & Tax Considerations course given on June 10, 2011 at the Arizona Society of CPAs offices in Phoenix, Arizona and via ASCPA live webcast:

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

Transfer Taxes – Dealing with the New (and Possibly Temporary) Regime – ASCPA Financial Planning Conference (June 9, 2011)

Ed Zollars, CPA — Thu, 09 Jun 2011 16:20:07 +0000

The materials below are from the presentation at the ASCPA Financial Planning Conference in Phoenix, Arizona presented on June 9, 2011.

ASCPA Financial Planning Conference Estate Planning Slides – PDF of Presentation Slides

Arizona Income Tax Update (January 22, 2011)

Ed Zollars, CPA — Sat, 22 Jan 2011 08:00:40 +0000

Below are links mentioned in the Arizona Income Tax Update presentation for the Arizona Society of CPAs’ Phoenix Tax Workshop conducted January 22, 2011:

Arizona Law Update Slides
Arizona Revised Statutes Title 42 – General Taxation Provisions of Arizona Law
Arizona Revised Statutes Title 43 – Arizona Income Tax Provisions in Arizona Law
Arizona Department of Revenue Rulings
Arizona Department of Revenue Procedures‘
Arizona Department of Revenue Decisions
Arizona Board of Tax Appeals Opinions
Arizona Tax Court Cases - Decisions of the Arizona Tax Court (a court in Maricopa County where tax cases for the state are heard)
Arizona Court of Appeals Tax Cases – From Division One, where tax cases are heard
Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010 – discussion of issues in end of 2010 tax bill.
Federal Tax Update Podcast – ASCPA weekly update on federal tax developments

Arizona Incomes Taxes – Update and Overview (January 21, 2011)

Ed Zollars, CPA — Fri, 21 Jan 2011 08:00:37 +0000

Below are links mentioned in the Arizona Income Taxation course for the Arizona Society of CPAs conducted on January 21, 2011 in Tucson:

Arizona Revised Statutes Title 42 – General Taxation Provisions of Arizona Law
Arizona Revised Statutes Title 43 – Arizona Income Tax Provisions in Arizona Law
Arizona Department of Revenue Rulings
Arizona Department of Revenue Procedures
Arizona Department of Revenue Decisions
Arizona Board of Tax Appeals Opinions
Arizona Tax Court Cases - Decisions of the Arizona Tax Court (a court in Maricopa County where tax cases for the state are heard)
Arizona Court of Appeals Tax Cases – From Division One, where tax cases are heard
Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010 – discussion of issues in end of 2010 tax bill.
Federal Tax Update Podcast – ASCPA weekly update on federal tax developments, presented by E. Lynn Nichols, CPA and Edward K. Zollars, CPA

Arizona Accountancy Ethics With An Emphasis on Tax Practice (January 21, 2011)

Ed Zollars, CPA — Fri, 21 Jan 2011 07:30:01 +0000

Some resources related to the Arizona Ethics presentation in Tucson on January 21, 2011.

AICPA New SSTS Standards – effective January 1, 2010
SSTS Presentation Materials – from presentation to Phoenix Tax Workshop earlier in 2010
Statements on Standards for Valuation Services – includes interpretation 1 dealing with tax matters
Statements on Standards for Accounting & Review Services – AICPA page related to compilation & review standards
AICPA Code of Conduct – current version of AICPA standards
IRS Return Preparer Compliance and Enforcement Center – IRS issues for preparers
Kaskey case - original decision and final decision on appeal
Haddad Motor Group – CPA liability case
Authoritative Support Presentation audio presentation and article from my podcast site that was posted in August 2008.
Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010 – discussion of issues in end of 2010 tax bill.

The above are items will give you some additional information on items discussed in the course.

Arizona Income Tax Update (January 20, 2011)

Ed Zollars, CPA — Thu, 20 Jan 2011 08:00:20 +0000

Below are links mentioned in the Arizona Income Tax Update course for the Arizona Society of CPAs conducted on January:

Arizona Law Update Slides
Arizona Revised Statutes Title 42 – General Taxation Provisions of Arizona Law
Arizona Revised Statutes Title 43 – Arizona Income Tax Provisions in Arizona Law
Arizona Department of Revenue Rulings
Arizona Department of Revenue Procedures
Arizona Department of Revenue Decisions
Arizona Board of Tax Appeals Opinions
Arizona Tax Court Cases - Decisions of the Arizona Tax Court (a court in Maricopa County where tax cases for the state are heard)
Arizona Court of Appeals Tax Cases – From Division One, where tax cases are heard
Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010 – discussion of issues in end of 2010 tax bill.
Federal Tax Update Podcast – ASCPA weekly update on federal tax developments

Tax Practice Ethics & Quality Control: The New Imperative (December 20, 2010)

Ed Zollars, CPA — Mon, 20 Dec 2010 08:00:32 +0000

Some resources related to the course given on December 20, 2010 at the Arizona Society of CPAs office in Phoenix:

AICPA New SSTS Standards – effective January 1, 2010
SSTS Presentation Materials – from presentation to Phoenix Tax Workshop earlier in 2010
Statements on Standards for Valuation Services – includes interpretation 1 dealing with tax matters
Statements on Standards for Accounting & Review Services – AICPA page related to compilation & review standards
AICPA Code of Conduct – current version of AICPA standards
IRS Return Preparer Compliance and Enforcement Center – IRS issues for preparers
Kaskey case - original decision and final decision on appeal
Haddad Motor Group – CPA liability case
Authoritative Support Presentation audio presentation and article from my podcast site that was posted in August 2008.
Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010 – discussion of issues in end of 2010 tax bill.

The above are items will give you some additional information on items discussed in the course.

Arizona Income Taxes – Update and Overview (December 17, 2010)

Ed Zollars, CPA — Fri, 17 Dec 2010 12:38:45 +0000

Below are links mentioned in the Arizona Income Taxation course for the Arizona Society of CPAs conducted on December 17, 2010 in Yuma:

Arizona Revised Statutes Title 42 – General Taxation Provisions of Arizona Law
Arizona Revised Statutes Title 43 – Arizona Income Tax Provisions in Arizona Law
Arizona Department of Revenue Rulings
Arizona Department of Revenue Procedures
Arizona Department of Revenue Decisions
Arizona Board of Tax Appeals Opinions
Arizona Tax Court Cases - Decisions of the Arizona Tax Court (a court in Maricopa County where tax cases for the state are heard)
Arizona Court of Appeals Tax Cases – From Division One, where tax cases are heard
Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010 – discussion of issues in end of 2010 tax bill.
Federal Tax Update Podcast – ASCPA weekly update on federal tax developments, presented by E. Lynn Nichols, CPA and Edward K. Zollars, CPA

Arizona Accounting Ethics With Emphasis on Tax Practice Issues (December 17, 2010)

Ed Zollars, CPA — Fri, 17 Dec 2010 12:37:09 +0000

Some resources related to the Arizona Ethics presentation in Yuma on December 17, 2010.

AICPA New SSTS Standards – effective January 1, 2010
SSTS Presentation Materials – from presentation to Phoenix Tax Workshop earlier in 2010
Statements on Standards for Valuation Services – includes interpretation 1 dealing with tax matters
Statements on Standards for Accounting & Review Services – AICPA page related to compilation & review standards
AICPA Code of Conduct – current version of AICPA standards
IRS Return Preparer Compliance and Enforcement Center – IRS issues for preparers
Kaskey case - original decision and final decision on appeal
Haddad Motor Group – CPA liability case
Authoritative Support Presentation audio presentation and article from my podcast site that was posted in August 2008.
Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010 – discussion of issues in end of 2010 tax bill.

The above are items will give you some additional information on items discussed in the course.