The Oregon Accountant
A NEWSLETTER FOR MEMBERS OF THE OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS
VOLUME 52 NUMBER 4 * OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS * OCT 2010
Inside this Issue: holders from having to take the IRS exam the same as
a CPA and EA. As we all know with pending legisla-
Don’t Rush to Register Your PTIN 1 tion, there are no guarantees that the legislation will
New Online Registration System 1-2 pass. We will keep you updated on this process.
You Must Renew Your PTIN 2-3
NSA Governor’s Message 3-4 As you can see, OAIA and NSA are both looking out
Tax Package Mailing to End 4 for your right to practice. It is a huge member bene-
Lawsuits Waiting to Happen 5-6 fit. If you would like to join either association or you
2010 Education Schedule 6 have any questions, please e-mail me at:
firstname.lastname@example.org or give me a call at:
OAPA Federal Credit Union Offers 7
Proposed Regulations Expand Use Of ETPS 7
Annual 1040 Tax Seminar Registration 8
Dealing With the Collection Aspects of the IRS 9
Don’t Rush to Register your PTIN New Online Registration System for
(Some Friendly Words of Advice) Paid Tax Return Preparers
By Sue Robertson, NSA State Director Now Available
WASHINGTON — As part of an initiative to ensure
National Tax Preparer Registration that tax return preparers are competent and qualified,
the Internal Revenue Service today issued final regula-
I attended the NSA's (National Society of Account- tions requiring paid tax return preparers to register
ants) Legislative Strategies Conference in Oklahoma with the IRS to obtain a Preparer Tax Identification
City over the weekend. As we all know, we now are Number (PTIN).
going to be required to obtain or reregister our
PTIN by December 31, 2010. Once the IRS gets A new online application system
the website up and going, you may want to de- to obtain a PTIN is now available.
lay rushing out and registering until December. The All paid tax return preparers who prepare all or sub-
date that you register will become your annual re- stantially all of a tax return are required to use the new
newal date. You will be required to pay an annual registration system to obtain a PTIN.
fee to renew every year based on that anniversary
date. As part of the renewal process you will also Access to the online application system will be through
be required to take 15 hours of IRS approved con- the Tax Professionals page of IRS.gov. Individuals
tinuing education. The IRS has not totally figured who currently possess a PTIN will need to reapply un-
out the process for approving the education. If you der the new system but generally will be reassigned the
renew before December, the tax updates that you same number.
are taking this year will not qualify for the CPE re- “Getting a new, industry-wide registration system in
quirements to renew your PTIN next year. If you place is essential to our efforts to improve the stan-
delay until December, the tax updates you will take dards and oversight of tax return preparation,” said
next year, will qualify. IRS Commissioner Doug Shulman. “These efforts are
essential to the future of the nation’s tax system. This
Some other good news that they passed along is that will create higher standards for the tax preparation
there is still some pending legislation out there that community and ensure quality service for taxpayers.”
will exempt Oregon licensees and ACAT credential
PTIN Continued page 2—-
PTIN Continued— tion components of the return preparer initiative as
recently announced in proposed regulations that
The IRS set up a special toll-free telephone would amend Treasury Circular 230.
number, 1-877-613-PTIN (7846), that tax profes-
sionals can call for technical support related to The proposed Circular 230 regulations announced
the new online registration system. that attorneys, certified public accountants and en-
Applicants will pay a $64.25 fee to obtain a PTIN, rolled agents would not be subject to additional test-
which will be valid for one year. As part of that fee ing or continuing education requirements in order to
the IRS will receive $50 per user, as authorized by obtain a PTIN. These professionals are currently sub-
final user fee regulations issued by the IRS today, to ject to strict professional standards of conduct and
pay for technology, compliance and outreach efforts ethics.
associated with the new program. And a third-party Pending finalization of guidance, the IRS has under
vendor will receive $14.25 per user to operate the serious consideration extending similar treatment to a
online system and provide customer support. discrete category of people who engage in return
Receipt of a PTIN will be immediate after successful preparation under the supervision of someone else --
online registration. Or a paper application may be for example, some employees who prepare all or sub-
submitted on Form W-12, IRS Paid Preparer Tax stantially all of the return and work in certain profes-
Identification Number Application, with a response sional firms under the supervision of one of the above
time of four to six weeks. Before registration, appli- individuals who signs the return.
cants should consider that the date the PTIN is as- The IRS will provide guidance defining this area in the
signed is established as the annual renewal date. coming months, and will continue to seek feedback
during this process to help ensure the creation of a
Individuals without a Social Security number will fair, equitable oversight system that minimizes burden.
also need to provide one of the following: Form
8945, PTIN Supplemental Application for U.S. Citi- On the continuing education requirements, the IRS
zens Without a Social Security Number Due to Con- recognizes the need to have transition rules in place
scientious Religious Objection, or Form 8946, PTIN and plans to issue additional guidelines by the end of
Supplemental Application for Foreign Persons With- the year.
out a Social Security Number. For more, see the Tax Professionals page on IRS.gov,
The new online registration system and final regula- which features an FAQ page on the new registration
tions are part of a series of steps underway to in- system and who needs a PTIN.
crease oversight of federal tax return preparation.
In January, Shulman announced the results of a com- You must renew your Preparer Tax
prehensive six-month review of the tax return pre-
parer industry, which proposed new registration,
Identification Number (PTIN)
testing and continuing education of federal tax re- for the 2011 filing season
turn preparers. With 60 percent of American house- What you need to do
holds using a tax preparer to help them prepare and
file their taxes, higher standards for the tax return • Renew your PTIN by using our online system at
preparer community will significantly enhance pro- www.irs.gov/taxpros. When you sign up, you’ll need
tections and service for taxpayers, increase confi- to
dence in the tax system and result in greater compli- provide the following information:
ance with tax laws over the long term. Currently,
many return preparers do not have to meet any gov- — Your Social Security number and date of birth.
ernment or professionally mandated competency
requirements before preparing a federal tax return —-The address and filing status from your most
for a fee. recent Form 1040 income tax return.
Work on Testing, Continuing Education — Other identification numbers, such as an
Components Continue Employer Identification Number, CAF number,
The start of the PTIN registration process begins as Electronic Filing Identification Number, CPA,
the IRS continues to review the testing and educa- bar, or enrolled agent license number.
Need continued page 3—
Need continued from page 2—- The Accountant of the Year was awarded to Bill Par-
rish. Bill is a highly rated speaker for NSA at the IRS
— Contact information, such as a permanent mailing Nationwide Tax Forums and NSA webinar presenter.
address, physical business address, email The NSA Speaker of the Year was awarded to John
address, and telephone number. O. Everett. His work as an NSA speaker includes
—Credit or debit card number to pay a $64.25 webinars, the live EA Review Course and sessions at
annual user fee. the Annual Meeting.
Our very own District IX, Washington Society of
When you sign up, you’ll also need to answer the fol- Accountants, was presented the Affiliated State Or-
lowing questions: ganization (ASO) of the year award for work in host-
ing a joint district meeting representing 11 states in
— Are you in compliance with your federal tax 2009 and working for the success of NSA and its
—Have you been convicted of a felony in the past
10 years? The State Director of the Year was awarded to Cyn-
thia Hunt of Alabama. She was praised for her dedi-
If you have questions cation in attending NSA events and her ASO-
For more information about sign-up and other re- sponsored events, continuously prospecting for new
quirements of the new program, refer to the enclosed members, setting up an NSA booth at seminars, deliv-
Publication 4889, New Rules for Federal Tax Return Pre- ering reports to her District governor, and more.
parers, or visit www.IRS.gov/taxpros. The Distinguished Service Award was presented to
Following the Convention I attended the IRS Nation-
wide Tax Forum in San Diego. The agenda included
Governor’s Message three full days of seminars. This is a great opportu-
Joyce Funkhouser-Lingelbach EA, ATP, ATA, nity to discuss issues with IRS professionals or get
ARA, LTC more information on issues such as how E-services
NSA Governor, District IX can benefit your business. If you haven’t attended a
September 2010 Forum before I highly recommend attending. There
are six Nationwide Forums scheduled in 2011.
The NSA Convention this year was in Arlington VA,
August 18 – 21 and was a busy time for all. Attendees The newly designed NSA website is up and run-
enjoyed a variety of great education. Many folks at- ning. The person in charge of the new website is
tended the two day EA exam review course offered Julene Joy, NSA Communications manager. The
just prior to convention. Our keynote speaker at the new website is easy to navigate and well organized.
convention was Karen Hawkins, Director of the IRS If you have any questions please call NSA head-
Office of Professional Responsibility, who spoke on quarters - they are ready to assist you with the new
issues involving tax preparer registration. website.
Newly elected officers and governor’s at the conven- New issues have surfaced on the National Tax Pre-
tion include; parer Registration process. The American Institute
of CPAs presented testimony at the IRS hearing on
Donny Woods, NSA President,
August 24 on the proposed Preparer Tax Identifica-
Sharon Cook, 1st Vice President
tion Numbers (PTIN) fee regulations. AICPA pre-
Harlan Rose, 2nd Vice President
sented testimony and took the position that with re-
Steven Hanson, Secretary-Treasurer.
The two new Governor’s elected include; spect to CPA firms, only a signing preparer should
Governor Harold Stamey, District IV have to get a PTIN and that all staff should be ex-
Governor Peggy Johnson, District VIII empted, whether or not they prepared “all or sub-
Governors re-elected to second terms are; stantially all” of a return.
Raymond Bucks, District 11 NSA President Donny Woods, in a letter to Timothy
Perry Smith, District V1, Geithner, Secretary of the Department of the Treas-
Linda Cuddie, District X. ury, stated that NSA opposes any proposed loophole
Governor continue page4—
Governor continued from page 3— Package; Package 1120, the U.S. Corporation In-
exempting CPA firms and their members or em- come Tax Package; and Package 1120S, the S Cor-
ployees from the registration and testing require- poration Income Tax Package. The forms, sched-
ments. This is but just one example of NSA’s con- ules and related instructions previously included in
stant vigilance to protect its members. Executive these packages will continue to be available sepa-
Vice President Ams and President Woods are con- rately, both electronically and in print.
stantly on the alert for any issues affecting our
Publication 393, Federal Employment Tax Forms
Information, will also not be mailed. The IRS en-
I just received an NSA press release. News from courages businesses to electronically file Forms W-
NSA! September 28, NSA won a major victory. 2 even when filing fewer than 250 forms. The bene-
The IRS issued final regulations rejecting a pro- fits for filing electronically are that:
posed exemption from PTINs for CPA firms. Good -It’s quicker and more efficient.
job Executive Vice President Ams and President -Businesses can check the status of online sub
Woods! missions using the Social Security Administra-
tion’s Business Services Online (BSO).
I urge you to visit the NSA website for the most up- -The BSO will also identify any submission
to-date information. errors.
Several new ConnectED webinars have been added -Forms and documents can be downloaded at
to a growing list. The complete list of affordable no cost.
CPE is available on the NSA website. Since most returns for split-interest trust filers are
prepared using computers, the IRS will no longer
Please feel free to contact me with any questions or mail Publication 5227, the Split-Interest Trust In-
concerns. formation Return.
For any of the products listed above, businesses may
Joyce go to IRS.gov after January 10, 2011, and click on
Joyce Funkhouser-Lingelbach, EA LTC, ATA, Forms and Publications, or go directly to IRS.gov/
ATP, ECS forms pubs and follow the directions for getting forms
NSA Governor, District IX
6654 SE Milwaukie Ave OAIA State Officers
Portland, OR 97202
President:Shirley Kindig, LTP
John Day, Oregon
Tax Package Mailing to End Following
1st Vice-President: Ken Kindig, LTC
Growth of e-File John Day, Oregon
Business and individual taxpayers will no longer re- 2nd Vice-President: Manuel Machado, LTC
ceive paper tax packages in the mail from the IRS. Salem, Oregon
Tax packages contained the forms, schedules and
instructions for filing a paper tax return. The IRS is Secretary—Susan Parks, Kelso, Washington
taking this step because of the continued growth in Treasurer—Mel Ussing, CPA Portland, Oregon
electronic filing as well as to help reduce costs. State Governor
In early October, the IRS will send a postcard Sharon Bush, Cottage Grove, Oregon
(Notice 1400-A, Notice 1400-J or Notice 1400-E) NSA State Director
to businesses that normally receive their tax forms Susan Robertson
and publications from the IRS. Most businesses re-
ceive their tax products from a tax professional or tax Executive Director
software. The postcard will explain how to get the tax
forms and instructions needed to file future returns.
The information lists the forms and publications that New Members Welcomed
will no longer be mailed: Please welcome our newest members to OAIA:
Package 1065, the Return of Partnership Income Alex Fern, LTP, Forest Grove
Daniil Tkachev, EA, Vancouver, WA
Lawsuits Waiting to Happen
By Bob Jennings
Nearly every tax professional in the country has received one or more letters in the past year from a mortgage broker or
similar company asking the accountant to “prove self-employment” or similar statements.
Some lenders and brokers have asked for a statement from the CPA verifying the accuracy of the client’s tax returns, or
verifying that any funds used from the client’s business to make a down-payment for a loan will not affect the business.
One message from a broker to a client stated, “Your CPA needs to write a letter stating that any funds used from your
bank account will not affect your business negatively.” The forecasts or projections required for such a statement are, of
course, far beyond the scope of a tax preparation engagement.
The pressure on professionals to help their client can be considerable. Many professionals are informed by brokers that
their client will not qualify for a loan to buy a house, or for a mortgage refinance, unless the accountant provides a letter
to confirm or verify certain types of information about the client.
These letters have one and only one purpose-to transfer liability to the accountant. The letter is not required to issue a mort-
gage, and literally thousands of issues of fraud are occurring from ill used letters that have been scanned by disreputable
brokers and re-worded to fit their use. We have experienced 3 such instances (of which we are aware) in our CPA firm at
Hurst, Jennings & Co in Indiana!
Here is an example of one such letter we received:
I am a mortgage consultant with [brokerage’s name], and I am assisting Mr. and Mrs. [client’s name] with the
refinance of their home on [address]. In order to process their loan, the lender requires a verification of the
accuracy of their tax returns and proof of self-employment in the form of a letter from the borrower’s CPA. I
would greatly appreciate you helping us with this letter. Below is an example of how the letter should be
worded on company letterhead:
Re: Mr. and Mrs. [client’s name]:
My name is [CPA’s name]. I am a CPA (License #12345). I have been asked to provide a letter verifying my
client [client’s name]’s employment status. Mr. [client’s name] is self-employed and has been filing his tax re-
turns as self-employed for [XX] years. Mr. [client’s name]’s company is [client’s company name]. Thank you
for your immediate attention. *
Please call me if you have any questions or concerns about the purpose of the content of the letter requested.
Thank you very much.
[name of mortgage consultant]
AUTHOR’S NOTE: We cannot use letters provided by outsiders. This letter (and similar ones) does not com-
ply with professional standards or common sense if you wish to protect your license and your practice!
Bob Jennings continued page 6—-
Bob Jennings continued from page 5—
Our liability insurers are very clear and united on the issuance of these letters, whose sole purpose is to pass liability on
to the tax professional: PUSH BACK
Additionally our professional standards under SSARS and SAS clearly delineate when we may issue a report on financial
Camico Insurance suggests the use of this response:
You have asked me to provide your bank with certain information on [Client Name] for your use in deciding
whether to extend credit to [Client Name]. My services to [Client Name] were and remain limited to the prepara-
tion of [year] federal and state income tax returns from information provided to me by my client. As such, I have
not performed any procedures or been given any information that would allow me to assist your institution in its
decision on whether to extend credit to [Client Name]. Specifically, the tax returns were prepared for my client’s
tax needs, and your request does not fall within the scope of the engagement that I performed for [Client Name].
Again, as the tax returns are based on information given to me by [Client Name], I have not reviewed, audited,
or otherwise attempted to verify any of this information. Consequently, I cannot affirm its accuracy or complete-
However, if [Client Name] authorizes me to do so, I can send you a copy of [Client Name]‘s [year] federal [and
state] [personal, corporate, etc.] income tax returns so that you may compare your records with those in my of-
fice. If you wish me to do this, please send my firm the enclosed form signed by [Client Name] authorizing me to
release this information to your bank. However, by providing these returns to you, I am not confirming or in any
way verifying the accuracy of the information contained in the tax returns.
If you intend to use or rely on the tax returns I send you, you should perform your own independent procedures
and tests as you deem necessary for approval of credit. Please call me at [phone number] if you have any ques-
MARK YOUR CALENDARS FOR OUR UPCOMING SEMINARS
2010 Education Schedule
Oct. 21 Form 706 – Estates Jennings Seminars – Portland
Red Lion – Convention Center
Oct. 22 Form 1041 - Estates & Trusts Jennings Seminars – Portland
Red Lion – Convention Center
Nov. 11 & 12 1040 Seminar Jennings Seminars – Eugene
Valley River Inn
Nov. 19 Dealing With the Collection Sam Peden – Former IRS Agent
Aspects of the IRS Red Lion – Convention Center
Dec. 9 & 10 1040 Seminar Jennings Seminars – Portland
Doubletree Hotel – Lloyd Center
Jan. 7, 2011 Federal & State Update Various Speakers from IRS,
OR Dept. of Revenue, &
City of Portland/Mult. Co.
Red Lion – Convention Ct
REGISTER ONLINE AT WWW.OAIA.NET
OAPA FEDERAL CREDIT UNION OFFERS The Oregon Accountant
1804 N.E. 43rd Avenue
LOAN SPECIAL Portland, Oregon 97213
For all new loans from now to October 31, 2010 we will drop our rates by 1% for Fax 503.282.7406
rates of 5% or higher. For rates less than 5%, we will match that rate. If you are
thinking about purchasing a vehicle OR, refinancing, now is the time to do it!!!!! Published by the Oregon Association of
On approved credit only. Independent Accountants as its official
publication. Opinions expressed herein are
It’s easy to Join the OAPA Federal Credit Union those of the individual writer and not nec-
As a member of OAIA you are eligible to join the OAPA Federal Credit Union!!! essarily those of the Association or the
editor. Advancement of the profession of
You can join with as little as $25.00!!!!! public accountancy is the principal aim of
The OAPA Federal Credit Union is the Best Place to the publication.
Save & Borrow!!!!
Earnings go to you as dividends. The Oregon Accountant
Membership includes life insurance up to $2,000. $12.00 per year. Official Publica-
tion of the Oregon Association of
As a member of the credit union you are eligible for up to $10,000 of insurance to Independent Accountants.
cover any unpaid loan balance upon your death.
You can use your membership for SEP’s or IRA’s. Deadline for Articles
The 25th of the month of prior
As you can see from above we offer competitive rates on loans for automobiles, publication.
boats, office equipment, education, vacations, etc.
For more information, contact Nancey at (503) 282-7247 Executive Director
1804 N.E. 43rd Avenue
Portland, Oregon 97213
Proposed Regulations Expand the Use of Electronic Payment System and email@example.com
Discontinue Paper Coupons Next Year
Change of Address
WASHINGTON — Consistent with a Financial Management Service initiative an- Please notify Executive Director
nounced in April of this year, the IRS today issued proposed regulations to signifi- of any change of address.
cantly increase the number of electronic transactions between taxpayers and the fed-
eral government. The proposed regulations (REG 153340-09) would eliminate the Copy Deadline - 25th of the
month prior to publication. All
rules for making federal tax deposits by paper coupon because the paper coupon sys- advertising must be prepaid.
tem will no longer be maintained by the Treasury Department after Dec. 31, 2010.
The proposed regulations generally maintain existing rules for depositing federal Classified Advertising
taxes through the Electronic Federal Tax Payment System (EFTPS). 25 cents per word (excluding file
or box # referral)
Using EFTPS to make federal tax deposits provides substantial benefits to both tax- Minimum $6.75 per ad, per issue.
payers and the government. EFTPS users can make tax payments 24 hours a day,
seven days a week from home or the office. Limitations
No boxes or other differentia-
Deposits can be made online with a computer or by telephone. EFTPS also signifi- tions.
cantly reduces payment-related errors that could result in a penalty. The system helps
Content must be limited to four
taxpayers schedule dates to make payments even when they are out of town or on categories:
vacation when a payment is due. EFTPS business users can schedule payments up to
120 days in advance of the desired payment date. (1) Help Wanted
(2) Situations Wanted
Information on EFTPS, including how to enroll, can be found at www.eftps.gov or (3) Professional
by calling EFTPS Customer Service at 1-800-555-4477. Some businesses paying a (4) Purchase & Sale Of A Practice
minimal amount of tax may make their payments with the related tax return, instead
of using EFTPS. More details regarding taxes required to be deposited using EFTPS, Business Card $17.70
dollar thresholds and other specific requirements are in the proposed regulations. One-sixth page $35.00 per Issue
One-third page $50.00 per Issue
Additional Information: One-half page $75.00 per Issue
One full page $150.00 per Issue
Publication 4132, Publication 966, Publication 4169, Publication 4320, Publica-
tion 4275, Electronic Payment Options Home Page
DEALING WITH THE COLLECTION ASPECTS OF THE IRS CLASS
Hosted by The Oregon Association of Independent Accountants
Portland — November 19, 2010
Speaker: Samual S. Peden, EA
Sam Peden worked for the IRS for over 30 years at which time he left and started his own
practice that specializes in Offers in Compromise and dealing with the IRS
The course will cover the following topics:
Dealing With The
1. Understanding and Reading IRS transcripts
Collection Aspects 2. Statute of Limitations on Collection
Of the IRS Class 3. Bankruptcy
4. Currently Non-Collectible You can now
Dates & Locations: register online at
5. Installment Agreements
November 19, 2010 www.oaia.net
6. National Standards
Red Lion Hotel 7. Offers-in-Compromise
Convention Center 8. Liens/Notices of Levy & Levy’s
1021 NE Grand Ave 9. Discharges / Subordinations / Certificates of Nonattachment's
Portland OR 97232 REGISTRATION FEES:
503-235-2100 Members of OAIA: .............................................$150
Fax: 503-235-0396 Non-Members: ....................................................$180
Seminar hours It pays to belong to Oregon Association of Independent Accountants!
8:00am to 4:30 p.m. Attendees who apply for membership with their registration will pay member fees.
Parking is limited. Registration includes: printed manual, a continental breakfast, plated lunch and all breaks.
Located right along the November 19, 2010 - Portland • REGISTRATION DEADLINE : November 4, 2010
MAX tracks. Add $15 late fee for registrations postmarked after posted deadlines.
(Late registrants cannot be guaranteed printed materials.)
DEALING WITH THE IRS CLASS REGISTRATION No-Show Registrants: Refunds/
November 19, 2010 - Portland • REGISTRATION DEADLINE : November 4, 2010 credits will not be issued to no-
Name ____________________________________________________________________ show registrants. No-show
registrants will receive seminar ma-
City_________________-----____________________ State_________ Zip ____________
Daytime Phone: ( _____ ) ____________________ Fax: ( ______) ____________________ Cancellation Policy: Cancellations
Email address: _____________________________________________________________ received 8 or more days prior to the
METHOD OF PAYMENT event will incur no penalty. Cancel-
Check in the amount of $____________. (Make payable to: OAIA.) lations received 7 or less days prior
Credit card - Please fill in information below: to the event will be charged a $50.00
If you are using a credit card, we must have your card mailing address. cancellation fee or without penalty
I authorize the OAIA to charge $_________to my: MasterCard VISA you may: 1) send a substitute; 2)
Card # _____________________________________________ Exp. Date _____________ Transfer your registration to an-
other event of your choice. Regis-
tration fees can be transferred any-
time prior to the event date and will
incur no penalty. Requests for re-
Names of All Persons Attending Mailing Address fund or transfer on, or following,
__________________________ __________________________ the event date cannot be honored.
Refunds will be returned to com-
__________________________ __________________________ pany/individual issuing original
__________________________ __________________________ payments.
Return this form to OAIA, 1804 N. E. 43rd Avenue, Portland, OR 97213. Fax registration to NO CONFIRMATION will be
(503) 282-7406.If you have any questions about this information, contact the OAIA
(503) 282-7247. E-mail: firstname.lastname@example.org. 8 Hours of CPE credit is available.
If faxing, please call OAIA office to confirm we received it.
Annual 1040 Tax Seminar
Hosted by the
Oregon Association of Independent Accountants
Eugene – Thursday & Friday, November 11 & 12, 2010
Portland – Thursday & Friday, December 9 & 10, 2010
1040 Tax Seminar Join us for the 2-Day 1040 Seminar in Eugene or Portland. Seminar hours are 8:00 a.m. to 4:30 p.m .both
Locations: days, both seminars. Pick the location most convenient for you. Make reservations directly with the hotel –
mention OAIA. Registration Deadlines: Eugene – October 27; Portland – November 24,2010 There WILL
Eugene BE complete coverage of the 2010 “Small Business Relief Act” that is expected to be passed by Congress
Nov. 11 & 12 and signed into law by the time the seminar takes place.
Valley River Inn It pays to be a member of OAIA!
1000 Valley River Wy. REGISTRATION FEE: $279 for members, $309 for non-members
Eugene, OR 97401-2115
Fee includes the manual (in print and CD-ROM form),
541-681-5073 a continental breakfast, plated lunch, and all breaks. You can now
CPE Credit 16 hours. register online at
Portland Add $15 late fee for registrations postmarked after posted deadlines. www.oaia.net
(Late registrants cannot be guaranteed printed materials.)
Dec. 9 & 10
ACCOMMODATIONS: EUGENE: PORTLAND:
Lloyd Center Doubletree Hotel
Valley River Inn
1000 NE Multnomah 1000 Valley River Way Lloyd Center
You are responsible for your
Portland, OR 97232 Eugene, OR 97401-2115 1000 NE Multnomah
own hotel reservations and Portland, OR 97232
Phone: 503-249-3121 costs. Mention OAIA when Fax 541-687-0289 Phone: 503-249-3121
Fax: 503-249-3137 you contact the following hotels: Fax: 503-249-3137
1040 SEMINAR REGISTRATION (Please check a box) No-Show Registrants: Refunds/credits will
□Eugene • Nov. 11 & 12 • REGISTRATION DEADLINE: Oct. 27, 2010 not be issued to no-show registrants.
No-show registrants will receive seminar
□Portland • Dec. 9 & 10 • REGISTRATION DEADLINE: Nov. 24, 2010 materials.
Address ______________________________________________________________________ Cancellation Policy: Cancellations received 8
or more days prior to the event will incur no
City _____________________________________ State____________ Zip _______________
penalty. Cancellations received 7 or less days
Daytime Phone: ( ______ ) _____________________ Fax: ( _____ ) ______________________ prior to the event will be charged a $50.00
Email address: _________________________________________________________________ cancellation fee or without penalty you may:
Check which session you will be attending: Eugene Portland 1) send a substitute; 2) Transfer your regis-
tration to another event of your choice.
REGISTRATION FEE: $279 for members, $309 for non-members Registration fees can be transferred anytime
METHOD OF PAYMENT:
prior to the event date and will incur no
Check in the amount of $____________. (Make payable to: OAIA.) penalty. Requests for refund or transfer on,
Credit card - Please fill in information below: or following, the event date cannot be hon-
ored. Refunds will be returned to company/
If you are using a credit card, we must have your card mailing address.
individual issuing original payments.
I authorize the OAIA to charge $ __________ to my: MasterCard VISA
Card # ___________________________________________________ Exp. Date ______________ NO CONFIRMATION will be sent.
Signature _____________________________________________________________________ 16 hours of CPE credit is available.
Names of All Persons Attending Mailing Address
Return this form to OAIA, 1804 N. E. 43rd Avenue, Portland, OR 97213. Fax registration to (503) 282-7406.
If you have any questions about this information, contact the OAIA (503) 282-7247. E-mail: email@example.com.
If faxing, please call OAIA office to confirm we received it.