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The Oregon Accountant by jennyyingdi


									      The Oregon Accountant



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:
                                                         or give me a call at:
OAPA Federal Credit Union Offers                          7
                                                                   (503) 282-7247.
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 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,
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-  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
  obligations?                                                leadership.
—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                         The Distinguished Service Award was presented to
                                                              Carolynn Holomon.
                                                              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.
Warm regards
                                                               For any of the products listed above, businesses may
Joyce                                                         go to after January 10, 2011, and click on
Joyce Funkhouser-Lingelbach, EA LTC, ATA,                     Forms and Publications, or go directly to
ATP, ECS                                                      forms pubs and follow the directions for getting forms
                                                              and instructions.
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
                                                                                    Susan Robertson
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:

   Dear CPA,
   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. *

   [CPA’s name]

   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:
  Dear [Bank]
  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-

  Sincerely, [CPA]

                                       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
                                                                                         Phone 503.282.7247
  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.
                                                                                         Susan Robertson,
              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         
                 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 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
                                                                                         Display Advertising
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

                                            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                                                               
                              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-
Address __________________________________________________________________
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-
Signature _________________________________________________________________
                                                                                                      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:                                 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
   Fax: 541-687-0289
                                       CPE Credit 16 hours.                                                                    register online at
        Portland                       Add $15 late fee for registrations postmarked after posted deadlines.           
                                       (Late registrants cannot be guaranteed printed materials.)
      Dec. 9 & 10
   Doubletree Hotel
                                          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: 541-681-5073
  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.
Name _______________________________________________________________________
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
                                                                                                                          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:
                                                       If faxing, please call OAIA office to confirm we received it.


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