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					    OAIA State Officers
OAIA State Officers



                                                                                               THE OREGON ACCOUNTANT
                                                   State Governors
                                               State Governors
    President: Larry Kjelden,
President: Larry Kjelden,                          Sharon Bush, Cottage Grove, Oregon
                                               Sharon Bush, Cottage Grove, Oregon
            Gresham, Oregon
        Gresham, Oregon                            Manuael Machado, Salem, Oregon
                                               Manuael Machado, Salem, Oregon
    1st Vice-President: Shirly Kindig,
1st Vice-President: Shirly Kindig,
            John Day, Oregon
        John Day, Oregon                          NSA State Director
                                               NSA State Director
     Vice-President: Ken Kindig,
2nd2nd Vice-President: Ken Kindig,                Susan Robertson
                                               Susan Robertson                                    A NEWSLETTER FOR MEMBERS OF THE OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS
            John Day, Oregon
        John Day, Oregon
    Secretary—Susan Parks, Kelso, Washington
Secretary—Susan Parks, Kelso, Washington          Executive Director
                                               Executive Director
    Treasurer—Mel Ussing, Portland, Oregon
Treasurer—Mel Ussing, Portland, Oregon            Susan Robertson
                                               Susan Robertson

                                                                                          VOLUME 51 NUMBER 4 * OREGON ASSOCIATION INDEPENDENT ACCOUNTANTS * JULY 2009
                                                                                        VOLUME 51 NUMBER 4 * OREGON ASSOCIATION OF OF INDEPENDENT ACCOUNTANTS * JULY 2009
                                                                                                                                                 www.OAIA.net
                                                                                                                                              www.OAIA.net
                                                                                                                                                            Kindig – LTC, John Day; Second Vice-President – Ken
                                                                                                                                                        Kindig – LTC, John Day; Second Vice-President – Ken
                                                                                            Inside Issue:
                                                                                        Inside thisthis Issue:
                                                                                                                                                            Kindig – LTC, John Day; Secretary – Susan Parks, LTC,
                                                                                                                                                        Kindig – LTC, John Day; Secretary – Susan Parks, LTC,
                                                                                                                                                            Kelso, WA; Treasurer – Ussing, CPA, Portland;
                                                                                                                                                        Kelso, WA; Treasurer – MelMel Ussing, CPA, Portland;
                                                                                            Officers Elected & Installed
                                                                                        Officers Elected & Installed                    1 1                 State Governors – Sharon Bush, Cottage Grove
                                                                                                                                                        State Governors – Sharon Bush, Cottage Grove andand
                                                                                            Oregon Compliance Focus Areas
                                                                                        Oregon Compliance Focus Areas                   2 2                 Manuel Machado, Salem.
                                                                                                                                                        Manuel Machado, Salem.
                                                                                            Federal Legislative News
                                                                                        Federal Legislative News                        2 2
                                                                                            Statement of Commissioner Shulman
                                                                                        Statement of IRSIRS Commissioner Shulman        2 2                 Next Year’s convention be joint convention with
                                                                                                                                                        Next Year’s convention will willabe a joint convention with
                                                                                                                                                            Idaho. It be be held in Lincoln at the Inn at Span-
                                                                                                                                                        Idaho. It will willheld in Lincoln CityCity at the Inn at Span-
                                                                                            House Bills go to Governor
                                                                                        House Bills go to the the Governor              3 3
                                                                                                                                                            ish Head from Wednesday, June 16 – Friday, June 18th
                                                                                                                                                        ish Head from Wednesday, June 16 – Friday, June 18th
                                                                                            OAPA Scholarship Foundation Awards
                                                                                        OAPA Scholarship Foundation Awards              3 3                 with a post convention charter fishing on on Saturday,
                                                                                                                                                        with a post convention charter fishing trip trip Saturday,
                                                                                            Registrations Forms for Jennings Seminars 4-5 4-5
                                                                                        Registrations Forms for Jennings Seminars                           June 19, 2010. will have Bob Jennings give us us some
                                                                                                                                                        June 19, 2010. We We will have Bob Jennings givesome
                                                                                            2010 Objectives from Taxpayer Advocate
                                                                                        2010 Objectives from Taxpayer Advocate          6 6
                                                                                            OAIA 2009 Education Schedule
                                                                                        OAIA 2009 Education Schedule                    7 7
                                                                                            NSA 64th Annual Meeting
                                                                                        NSA 64th Annual Meeting                         7 7

 OAIA
OAIA                                                                                       OFFICERS ELECTED AND INSTALLED
                                                                                         OFFICERS ELECTED AND INSTALLED
1804 N.E. 43rd Avenue
   1804 N.E. 43rd Avenue                                                                      2009 ANNUAL CONVENTION
                                                                                           ATAT 2009 ANNUAL CONVENTION
   Portland, Oregon 97213
Portland, Oregon 97213                                                                                       By Susan Robertson,
                                                                                                          By Susan Robertson,
                                                                                                           Executive Director
                                                                                                              Executive Director
                                                                                        TheThe annual convention was heldBoise, Idaho in in
                                                                                             annual convention was held in in Boise, Idaho
                                                                                                                                                                          picture
                                                                                                                                                                         picture
                                                                                            June, 2009. Once again we joined Idaho Associa-
                                                                                        June, 2009. Once again we joined the the Idaho Associa-
                                                                                             of of Public Acountants for three day event. We
                                                                                        tiontionPublic Acountants for the the three day event. We
                                                                                             some Ethics education from the IRS Stakeholder
                                                                                        hadhad some Ethics education from the IRS Stakeholder
                                                                                            Liaison, John Blakeman. had Bob Jennings give us
                                                                                        Liaison, John Blakeman. We We had Bob Jennings give us
                                                                                            an update on all latest Technology to to help prac-
                                                                                        an update on all the the latest Technologyhelp our our prac-
                                                                                            tices smoother. We had two representatives from
                                                                                        tices run run smoother. We had two representatives from
                                                                                            NSA, President Nolan, and District IX IX Governor,
                                                                                        NSA, President Jim Jim Nolan, and District Governor,
                                                                                             Cruse. They brought us us all up to on on what
                                                                                        RexRex Cruse. They broughtall up to datedate what is is                  OAIA’s new President, Larry Kjelden and his wife, Pat.
                                                                                            happening at NSA. were treated to traditional
                                                                                        happening at NSA. We We were treatedato a traditional
                                                                                            Basque Dinner with entertainment by Oinkari
                                                                                        Basque Dinner with entertainment by the the Oinkari
                                                                                            Dancers. always fun to to get together with Idaho
                                                                                        Dancers. It isIt is always funget together with the the Idaho
                                                                                            group renew friendships.
                                                                                        group andand renew friendships.
                                                                                                                                                                      As income time approaches,
                                                                                                                                                                   As income tax tax time approaches,
                                                                                                                                                                              you ever notice:
                                                                                                                                                                         did did you ever notice:
                                                                                           Officers were elected during OAIA Board Meeting
                                                                                        Officers were elected during the the OAIA Board Meeting
                                                                                                                                                                        When put the two words
                                                                                                                                                                    When youyou put the two words
                                                                                            they were installed during the Friday night banquet.
                                                                                        andand they were installed during the Friday night banquet.
                                                                                                                                                                         ‘The” “IRS” together,
                                                                                                                                                                      ‘The” andand “IRS” together,
                                                                                           Your 2009/2010 officers President – Larry Kjel-
                                                                                        Your 2009/2010 officers are: are: President – Larry Kjel-
                                                                                                                                                                         It spells ‘THEIRS’?
                                                                                                                                                                             It spells ‘THEIRS’?
                                                                                           den, LTC, Gresham; First Vice-President – Shirley
                                                                                        den, EA,EA, LTC, Gresham; First Vice-President – Shirley
                                                                                                                                                                                                                                                                                          The Oregon Accountant
                                                                                                                                                                                                                                                                                     The Oregon Accountant
           OREGON DEPT. OF REVENUE
              OREGON DEPT. OF REVENUE                                                       FEDERAL LEGISLATIVE NEWS
                                                                                         FEDERAL LEGISLATIVE NEWS                                                                         OAIA 2009 Education Schedule
                                                                                                                                                                                        OAIA 2009 Education Schedule                                                                       1804 N.E. 43rd Avenue
                                                                                                                                                                                                                                                                                     1804 N.E. 43rd Avenue
               COMPLIANCE FOCUS
                  COMPLIANCE FOCUS                                                                   26 2009
                                                                                                26 JuneJune 2009
                                                                                                                                                                                                                                                                                           Portland, Oregon
                                                                                                                                                                                                                                                                                     Portland, Oregon 9721397213
                   AREAS MATERIAL
                AREAS MATERIAL                                                                                                                                                  Aug. 12
                                                                                                                                                                           Aug. 12 – 15 – 15                 Convention
                                                                                                                                                                                                         NSA NSA Convention San Diego, CA CA
                                                                                                                                                                                                                                 San Diego,                                          PhonePhone 503.282.7247
                                                                                                                                                                                                                                                                                            503.282.7247
              FOR PRACTITIONER GROUPS
           FOR PRACTITIONER GROUPS                                                     President Obama War War Funding Bill, Includes
                                                                                  President Obama SignsSigns Funding Bill, Includes                                                                                                                                                        Fax 503.282.7406
                                                                                                                                                                                                                                                                                     Fax 503.282.7406
                                                                                                   for Clunkers Program
                                                                                              Cash Cash for Clunkers Program                                                                            17 & 18
                                                                                                                                                                                                 Sept. Sept. 17 & 18           Business                 Jennings Seminars
                                                                                                                                                                                                                         Business TaxesTaxes Jennings Seminars
Each Each biennium the Personal IncomeCompliance Sec- Sec-
          biennium the Personal Income Tax Tax Compliance                                                                                                                                                                                                                                    Published Oregon Association of
                                                                                                                                                                                                                                                                                    Published by the by the Oregon Association of
tion of theof the Oregon Department of Revenue concentrates
          tion Oregon Department of Revenue concentrates                                                                          President Obama signed into law the Supplemental
                                                                                                                            President Obama signed into law the Supplemental Ap- Ap-                                     in Depth
                                                                                                                                                                                                                               in Depth          Shilo Shilo Inn – Portland Airport Independent Accountants as its as its official
                                                                                                                                                                                                                                                        Inn – Portland Airport               Independent Accountants official
                                                                                                                           propriations Bill (HR2346) to fund the wars in Iraq and and
                                                                                                                                 propriations Bill (HR2346) to fund the wars in Iraq                                                                                                         publication. Opinions expressed herein
                                                                                                                                                                                                                                                                                    publication. Opinions expressed herein are are
          its resources on particular of enforcement activities.
its resources on particular types types of enforcement activities.                                                                                                                                                                                                                            the of the individual writer nec-
                                                                                                                                                                                                                                                                                    those ofthoseindividual writer and notand not nec-
For the ‘09 –’11 biennium, our focus focus areas will be:
          For the ‘09 –’11 biennium, our areas will be:                                                                          Afghanistan on Wednesday. Included bill was a
                                                                                                                           Afghanistan on Wednesday. Included in thein the bill was a                   Oct. 23
                                                                                                                                                                                                 Oct. 22 & 22 & 23             Estates
                                                                                                                                                                                                                         Estates and and                Jennings Seminars
                                                                                                                                                                                                                                                 Jennings Seminars
                                                                                                                                 provision at boosting the sale of vehicles at finan-
                                                                                                                           provision aimedaimed at boosting the sale of vehicles at finan-                                     Trusts Seminar Holiday Inn – Inn – Wilsonville editor. Advancement of the profession the
                                                                                                                                                                                                                         Trusts Seminar                  Holiday Wilsonville        essarily essarily of the of the Association or the
                                                                                                                                                                                                                                                                                              those those Association or
                                                                                                                                                                                                                                                                                                                              of
                                                                                                                                                                                                                                                                                             editor. Advancement of the profession of
          1. Partnerships, filing as partnerships and related
1. Partnerships, LLCsLLCs filing as partnerships and related cially cially strugglingautomobile dealerships. The so- so-         struggling U.S. U.S. automobile dealerships. The                                                                                                            public accountancy is the principal
                                                                                                                                                                                                                                                                                    public accountancy is the principal aim of aim of
          partners/members. We an audit focus in this area
partners/members. We beganbegan an audit focus in this area calledcalled "cash for clunkers" program, discussed in last           "cash for clunkers" program, discussed in last                 Nov. Nov. 12 & 13 1040 Seminar
                                                                                                                                                                                                        12 & 13               1040 Seminar       Jennings Seminars
                                                                                                                                                                                                                                                        Jennings Seminars                    the publication.
                                                                                                                                                                                                                                                                                    the publication.
          during the current biennium and will extend the project week’s E@lert, provides $1 billion in tax-free vouchers to to
during the current biennium and will extend the project                                                                          week’s E@lert, provides $1 billion in tax-free vouchers                                 EugeneEugene                   Valley Inn - Eugene
                                                                                                                                                                                                                                                 Valley River River Inn - Eugene
into next biennium. Auditors will devote their time to a to a automobile dealers who participate in thein theprogram.
          into next biennium. Auditors will devote their time                                                                                                                                                                                                                                The Oregon Accountant
                                                                                                                                                                                                                                                                                    The Oregon Accountant
                                                                                                                                 automobile dealers who participate new new program.                                                                                                           per year. year. Official Publica-
                                                                                                                                                                                                                                                                                    $12.00$12.00 per Official Publica-
          variety of partnership related such such as income
variety of partnership related items,items, as income and and The program vouchers, worthworth $3,500 or $4,500, based on        The program vouchers, $3,500 or $4,500, based on                                                                                                            tion Oregon Association of
                                                                                                                                                                                                                                                                                    tion of theof the Oregon Association of
          expenses and “issue” (e.g., (e.g., property sales or
expenses and “issue” auditsaudits property sales or large large the amount of fuel efficiency improvement from from the          the amount of fuel efficiency improvement the                          3&
                                                                                                                                                                                                 Dec. Dec. 43 & 4              1040 Seminar
                                                                                                                                                                                                                         1040 Seminar            Jennings Seminars
                                                                                                                                                                                                                                                        Jennings Seminars                    Independent Accountants.
                                                                                                                                                                                                                                                                                    Independent Accountants.
          charitable contributions), in excess of basis, appor-
charitable contributions), losseslosses in excess of basis, appor- trade-in to theto thevehicle, will be given given to dealers when
                                                                                                                                 trade-in new new vehicle, will be to dealers when                                             Portland
                                                                                                                                                                                                                         Portland                       Inn – Portland Airport
                                                                                                                                                                                                                                                 Shilo Shilo Inn – Portland Airport
          tionment and nexus, distributions, liquidations and
tionment and nexus, distributions, liquidations and trans-trans- consumers swap swap old vehicles for the more efficient new     consumers old vehicles for the more efficient new                                                                                                           Deadline for Articles
                                                                                                                                                                                                                                                                                    Deadline for Articles
actions between partnerships and partners. They They will also cars or trucks. The vouchers will not be considered tax- tax-
          actions between partnerships and partners. will also                                                                                                                                                                                                                               The 25th month of prior
                                                                                                                                                                                                                                                                                    The 25th of the of the month of prior
                                                                                                                                 cars or trucks. The vouchers will not be considered                                    64TH ANNUAL MEETING
                                                                                                                                                                                                                 NSANSA 64TH ANNUAL MEETING                                                  publication.
                                                                                                                                                                                                                                                                                    publication.
          do enforcement of delinquent partnerships and part-
do filing filing enforcement of delinquent partnerships and part-                                                                able income for the car buyer. one voucher will be
                                                                                                                           able income for the car buyer. Only Only one voucher will be
ners, as necessary.
          ners, as necessary.                                                                                                                                                                                                      August 2009
                                                                                                                                                                                                                             August 12-15,12-15, 2009
                                                                                                                                   per trade-in vehicle even even with joint registered
                                                                                                                           issuedissued per trade-in vehicle with joint registered                                                                                                            Robertson,
                                                                                                                                                                                                                                                                                    Susan Susan Robertson,
                                                                                                                           owners.
                                                                                                                                 owners.                                                                                             San Diego,
                                                                                                                                                                                                                               San Diego, CA CA                                              Executive Director
                                                                                                                                                                                                                                                                                    Executive Director
          2. The second focus area area for the next biennium
2. The second audit audit focusfor the next biennium in- in-                                                                                                                                                                                                                                 1804 N.E. 43rd Avenue
                                                                                                                                                                                                                                                                                    1804 N.E. 43rd Avenue
volves auditing and pursuing filing filing enforcement of self-
          volves auditing and pursuing enforcement of self-                                                                                                                                                                 Register online at: nsacct.org
                                                                                                                                                                                                                       Register online at: nsacct.org
                                                                                                                                                                                                                                                                                             Portland, Oregon
                                                                                                                                                                                                                                                                                    Portland, Oregon 9721397213
employed tradestrades1 people. Based on IRS research and our STATEMENT OF IRS COMMISSIONER
          employed 1 people. Based on IRS research and our                                                                         STATEMENT OF IRS COMMISSIONER                                                                                                                             503.282.7247
                                                                                                                                                                                                                                                                                    503.282.7247
own audit experience, we’re we’re awarecash basedbased busi-
          own audit experience, aware that that cash busi-                                                                                         DOUG SHULMAN
                                                                                                                                             DOUG SHULMAN                                                                                                                                    srobertson4oaia@aol.com
                                                                                                                                                                                              Earn up to up to 12 hours at 18 different courses; NSA NSA elections; networking, &srobertson4oaia@aol.com
                                                                                                                                                                                                    Earn 12 hours CPE CPE at 18 different courses; elections; networking, &
nesses account for many many filing errors asas omitted
          nesses account for filing errors as well well as omitted                                                                                                                                                                  more!more!
                                                                                                                                                                                                                                                                                             Change of Address
                                                                                                                                                                                                                                                                                    Change of Address
income and overstated deductions. We also knowknow that Last month, the Internal Revenue Service askedasked for com-
          income and overstated deductions. We also that                                                                         Last month, the Internal Revenue Service for com-                                                                                                             notify Executive Director
                                                                                                                                                                                                                                                                                    PleasePlease notify Executive Director
when when some people don’t pay taxes taxes or misreport theirmentsments on to simplify compliance with rules related
           some people don’t pay their their or misreport their                                                                    on ways ways to simplify compliance with rules related                                   NEW! 2009 Keynote Addresses
                                                                                                                                                                                                                      NEW! 2009 Keynote Addresses                                             change of address.
                                                                                                                                                                                                                                                                                    of anyof any change of address.
income and expenses, it creates an unfairunfair advantage over to employer-provided cellular telephones. The current
          income and expenses, it creates an advantage over                                                                      to employer-provided cellular telephones. The current           This year we brought together up of three fabulous and entertaining speakers
                                                                                                                                                                                           This year we brought together a line a line up of three fabulous and entertaining speakers
those those taxpayers “playing by the rules.”scopescope of these law, whichwhich has on the booksbooks for many years, is bur-
           taxpayers “playing by the rules.” The The of these                                                                    law, has been been on the for many years, is bur-                                                                                                             Deadline - 25th 25th of
                                                                                                                                                                                                                                                                                    Copy Copy Deadline - of the the
                                                                                                                                                                                                 who will address the NSA Annual Meeting audience.
                                                                                                                                                                                           who will address the entireentire NSA Annual Meeting audience.                                    month to publication. All
                                                                                                                                                                                                                                                                                    month prior prior to publication. All
            will also also be expanded to include not only personal densome, poorly understood by taxpayers, and difficult
auditsaudits willbe expanded to include not only personal                                                                        densome, poorly understood by taxpayers, and difficult
                                                                                                                                                                                                                                                                                             advertising must be prepaid.
                                                                                                                                                                                                                                                                                    advertising must be prepaid.
                                                                                                                                                                                                 Adding Passion to Bottom Line: Does your your attitude need an Motiva-
income tax returns, but compliance with payroll tax and and for the IRS to administer consistently. SomeSome incor-incor- Adding Passion to Your Your Bottom Line: Does attitude need an audit?audit? Motiva-
          income tax returns, but compliance with payroll tax                                                                    for the IRS to administer consistently. have have
other other programs, as2 well.2 These examinations will include rectly rectly impliedthe IRS isIRS is "cracking down" on em-
           programs, as well. These examinations will include                                                                     implied that that the "cracking down" on em-                    speaker JoAnn Contorno will add balance in your your life and put you on a
                                                                                                                                                                                           tionaltional speaker JoAnn Contorno will add balance in life and put you on a more moreClassified Advertising
                                                                                                                                                                                                                                                                                             Classified Advertising
review of both income and expense items.items. We’ll focus ourployee use ofuse of employer-provided cell phones. To the
          review of both income and expense We’ll focus our                                                                      ployee employer-provided cell phones. To the                                                                                                       25 cents per word (excluding file file
                                                                                                                                                                                                 positive Through humor, practical examples and a style style you soon soon forget, 25 cents per word (excluding
                                                                                                                                                                                           positive path. path. Through humor, practical examples and a you won'twon't forget,
review on returns filed for both the 2007 and 2008 tax tax contrary, the IRS isIRS is attempting to simplify the and and
          review on returns filed for both the 2007 and 2008                                                                     contrary, the attempting to simplify the rules rules                                                                                                        or referral)
                                                                                                                                                                                                                                                                                    or box #box # referral)
                                                                                                                                                                                                 you will have new appreciation and outlook for your and that that of
                                                                                                                                                                                           you will have a newaappreciation and outlook for your futurefuture andof NSA.NSA.                 Minimum $6.75 per ad, per
                                                                                                                                                                                                                                                                                    Minimum $6.75 per ad, per issue. issue.
years.years. is muchmuch earlier in past years.years. We believe eliminate uncertainty for businesses and individuals.
            This This is earlier than than in past We believe                                                                    eliminate uncertainty for businesses and individuals.
                                                                                                                                                                                                 Leadership and the Evolution of Change: makes for a for a great organization? it
this will reduce the burden on taxpayers, avoiding prob-prob- Although some some of the proposed changes would add clar- Leadership and the Evolution of Change: What What makes great organization? Is it Is Limitations
          this will reduce the burden on taxpayers, avoiding                                                                     Although of the proposed changes would add clar-                                                                                                            Limitations
                                                                                                                                 ity, the current law will inevitably widespread confu-
lems with fadedfaded memories and lost records.staff will will ity, the current law will inevitably leave leave widespread confu- the mission statement? The values? The people? Do great leaders createcreate or- or- No boxes boxes or differentia-
          lems with memories and lost records. Our Our staff                                                                                                                                     the mission statement? The values? The people? Do great leaders great great                 No or other other differentia-
          also be pursuing self-employed individuals who
also be pursuing self-employed tradestrades individuals who                                                                      sion among employees and businesses. Therefore, Secre- ganizations? And, what makes for great leadership? Presented by Marc A. Silverman,
                                                                                                                           sion among employees and businesses. Therefore, Secre-                ganizations? And, what makes for great leadership? Presented by Marc A. Silverman, tions. tions.
have not filed tax returns. We’ll We’ll provide assistance if tax- tary Geithner and I and that Congress act toact to make clear
          have not filed tax returns. provide assistance if tax-                                                                 tary Geithner ask I ask that Congress make clear
                                                                                                                                                                                           PhD. PhD.                                                                                         Content must be limited to
                                                                                                                                                                                                                                                                                    Content must be limited to four four
          payers forward and want want true true returns; other- that there there will be no tax consequence to employers or
payers come come forward and to fileto filereturns; other-                                                                       that will be no tax consequence to employers or                                                                                                             categories:
                                                                                                                                                                                                                                                                                    categories:
          wise, we’ll an estimate of their their tax on the
wise, we’ll make make an estimate of tax basedbased on the                                                                                                                                       The Business of Ethics: Why People Can Can Do Such Dumb Things: Patrick
                                                                                                                           employees for personal use ofuse of work-related devices such The Business of Ethics: Why SmartSmart PeopleDo Such Dumb Things: Patrick Ku- Ku-
                                                                                                                                 employees for personal work-related devices such
best information available and movemove to collecting it. This as cellas cell phones provided by employers.passage of of
          best information available and to collecting it. This                                                                    phones provided by employers. The The passage                 hse became an expert the hard hard way—by part part own own criminal
                                                                                                                                                                                           hse became an ethicsethics expert the way—by takingtakingin his in hiscriminal acts acts (1) Help Wanted
                                                                                                                                                                                                                                                                                             (1) Help Wanted
          means you see more self-employed individuals com-
means you mightmight see more self-employed individuals com-                                                                                                                                                                                                                        (2) (2) Situations Wanted
                                                                                                                           time, time, advances in technology, and the nature of commu- and suffering the consequences. As a self-admitted greedy stock stock broker, he rational- Situations Wanted
                                                                                                                                 advances in technology, and the nature of commu-                and suffering the consequences. As a self-admitted greedy broker, he rational-
ing toing to you for return preparation services. By sharing our nication in thein the modern workplace rendered this law law
            you for return preparation services. By sharing our                                                                  nication modern workplace have have rendered this                                                                                                           (3) Professional
                                                                                                                                                                                                                                                                                    (3) Professional
                                                                                                                                                                                                 ized withholding information clients by believing that that he more than than (4) (4) Purchase Of A Of A Practice
                                                                                                                                                                                           ized withholding information from from clients by believinghe knew knew more they they Purchase & Sale& Sale Practice
          focus areas with with you now, be able able to provide obsolete.
audit audit focus areas you now, you’ll you’ll beto provide                                                                      obsolete.
timelytimely information and advice to clients aboutabout our
             information and advice to your your clients our                                                                                                                                     did and that they would know about his indiscretions. He'll He'll techniques
                                                                                                                                                                                           did and that they would nevernever know about his indiscretions. share share techniquesDisplay Advertising
                                                                                                                                                                                                                                                                                             Display Advertising
audit audit focus areas while preparing
          focus areas while preparing                                                                                               number of words dealing with with income
                                                                                                                             “The“The number of words dealing income taxestaxes                  on dealing with and ethical dilemmas as well well as recognizing key warning
                                                                                                                                                                                           on dealing with moralmoral and ethical dilemmas asas recognizing key warning signs signs          Business $17.70
                                                                                                                                                                                                                                                                                    Business Card Card $17.70
their 2008 and 2009 returns.
          their 2008 and 2009 returns.                                                                                                                                                                                                                                                       One-sixth $35.00 per Issue
                                                                                                                                                                                                                                                                                    One-sixth page page $35.00 per Issue
                                                                                                                                                                                                 that lead to unethical behavior and criminal activity.
                                                                                                                                   in the Internal Revenue and and IRS regulations that lead to unethical behavior and criminal activity.
                                                                                                                             in the Internal Revenue CodeCodeIRS regulations                                                                                                                 One-third $50.00 per Issue
                                                                                                                                                                                                                                                                                    One-third page page $50.00 per Issue
1 Examples of “trades” of “trades” are occupations requiring mechanicalmechanical plumbers, landscapers, repair & repair &
       1    Examples are occupations requiring manual or manual or skills, e.g., skills, e.g., plumbers, landscapers,
                                                                                                                                    rose nearly tenfold between 1955 and from
                                                                                                                              rose nearly tenfold between 1955 and 2005, 2005, from For a For a complete list of sessions, socialsocial events including a special optional nightOne-half page page $75.00 per Issue
                                                                                                                                                                                                  complete list of CPE CPE sessions, events including a special optional night               One-half $75.00 per Issue
maintenance people, etc.people, etc.
2Payroll/withholding, transit taxes, worker’s compensation, unemployment tax, etc
       2
          maintenance
            Payroll/withholding, transit taxes, worker’s compensation, unemployment tax, etc
                                                                                                                                        718,000 to moremore 7 million.”
                                                                                                                                              718,000 to than than 7 million.”             at Miramar, election information and muchmuch more, go to: nsacct.org. Hurry!
                                                                                                                                                                                                 at Miramar, election information and more, go to: nsacct.org. Hurry!
                                                                                                                                                                                                                                                                                    One full page page $150.00 per Issue
                                                                                                                                                                                                                                                                                             One full $150.00 per Issue


                                                                             2      2                                                                                                                                                          7      7
     TAXPAYER ADVOCATE AGAIN URGES
         TAXPAYER ADVOCATE AGAIN URGES                                        continuing professional education requirement would
                                                                       continuing professional education (CPE) (CPE) requirement would                                         PERMANENT TAX INCREASES GO TO THE GOVERNOR
             REGULATION OF OF
                 REGULATION                                                   help to keep preparers current
                                                                       help to keep preparers current                                                                                               House Bill 2649: Personal Income Tax
          TAX RETURN PREPARERS
              TAX RETURN PREPARERS                                             law changes and help them them learn from the most
                                                                       on tax on tax law changes and helplearn from the most com- com-
                                                                              mon mistakes.
                                                                       mon mistakes.                                                                                       Income Bracket
        The Internal Revenue Service urge Congress to enact
The Internal Revenue Service shouldshould urge Congress to enact                                                                                                                                           Current Tax                        Proposed Change
                                                                                                                                                                        Adjusted Gross Income
                                                                               110th 110th Congress, two separate bills included proposals
legislation to regulate unenrolled tax return return preparers, Tax-In the In the Congress, two separate bills included proposals
        legislation to regulate unenrolled tax preparers, Tax-
payer Advocate Nina Olson Olson said June 30, adding that IRS
        payer Advocate Nina said June 30, adding that IRS                     to regulate preparers -S. 1219, 1219, the Taxpayer Protec-
                                                                       to regulate return return preparers -S. the Taxpayer Protec-
                                                                                                                                                              Joint Returns, under $250,000                Maximum 9%        No Change
                                                                              tion and Assistance 2007, 2007, and H.R. 5716, the
        will face significant administrative challenges as a result of tion and Assistance Act of Act of and H.R. 5716, the Tax- Tax-
will face significant administrative challenges as a result of                                                                                                Single Filers, under $125,000
                                                                              payer Rights Act of 2008. 2008. 108th 108th Congress,
the expansion of refundable tax creditscredits in recent economicpayer Bill of Bill of Rights Act of In the In the Congress, the the
        the expansion of refundable tax in recent economic
stimulus legislation.
        stimulus legislation.                                                 full passed legislation to regulate return preparers,
                                                                       full SenateSenate passed legislation to regulate return preparers,                     Joint Returns, $250,000 to $500,000         Maximum 9%         10.8% rate applies for 2009-2012 to
                                                                               the in the 109th Congress, the Finance Committee
                                                                       and in and 109th Congress, the SenateSenate Finance Committee                          Single lers, $125,000-$250,000                                amounts exceeding $500,000 (joint)
        fiscal fiscal year 2010 “objectives” to Congress, Ol-
In her In heryear 2010 “objectives” report report to Congress, Ol-            again approved the legislation. In 2005, the Ways Ways
                                                                       again approved the legislation. In 2005, the HouseHouse and and                                                                                       And $250,000 single lers; lower rates apply to
        son reiterated her longstanding recommendation that
son reiterated her longstanding recommendation that the the MeansMeans Subcommittee on Oversight held a hearing at which
                                                                               Subcommittee on Oversight held a hearing at which                                                                                             rst two increments as stated above
        government initial initial and professional educa-
government requirerequire testingtesting and professional educa- representatives of fiveof five outside organizations testified in sup-
                                                                              representatives outside organizations testified in sup-
          unenrolled tax preparers and also recommended that
tion oftion of unenrolled tax preparers and also recommended that of regulating return return preparers. We believe an ideaan idea
                                                                       port port of regulating preparers. We believe this is this is                          Joint returns over $250,000;
        PTINs, return preparer tax identification numbers,
PTINs, uniqueunique return preparer tax identification numbers, whose whose time has finally come.
                                                                               time has finally come.                                                         Single lers over $125,000                                     9.9 percent rate, starting in 2013, to amounts
        be used on all returns. “Tax preparers prepare about
be used on all returns. “Tax return return preparers prepare about                                                                                                                                                           over income thresholds; 9% applies to
        62 percent of all individual income tax returns and therefore
62 percent of all individual income tax returns and therefore                 Second, we recommend that the IRS step up enforcement
                                                                       Second, we recommend that the IRS step up enforcement                                                                                                 lesser amounts
play a criticalcritical role in facilitating tax compliance. The IRS
        play a role in facilitating tax compliance. The IRS                   actions directed at preparers who fail to fail to perform
                                                                       actions directed at return return preparers who perform due due
        relies on preparers to educate taxpayers about tax laws,
relies on preparers to educate taxpayers about tax laws, fa- fa-              diligence or, consciously facilitate noncompliance. A
                                                                       diligence or, worse,worse, consciously facilitate noncompliance. A                                                              House Bill 3405: Corporate Tax
                                                                               conducted by our office office two years ago that the
         electronic filing, filing, and the stress stress and anxiety reviewreview conducted by our two years ago found found that the
cilitatecilitate electronic and reducereduce the and anxiety
        often associated with filing filing season. The IRS also
often associated with the taxthe taxseason. The IRS also re- re-              IRS rarely imposed penalties preparers and collected
                                                                       IRS rarely imposed penalties on tax on tax preparers and collected                     Corporate Minimum Tax                            $10           $150 to $100,000 for C-Corporations,
                                                                                                                                                                                                                             based on Oregon sales;
                                                                              penalties a small small percentage of cases in penal-
lies onlies on preparers to prepare accurate tax returns. The IRS penalties in onlyin only apercentage of cases in which which penal-
         preparers to prepare accurate tax returns. The IRS                                                                                                                                                                  $150 minimum for S-Corporations,
has acknowledged the criticalcritical role preparers play and at-
        has acknowledged the role preparers play and at-                      ties were imposed. the as the IRS amplifies the of
                                                                       ties were imposed. Just asJust IRS amplifies the impactimpact of
                                                                                                                                                                                                                             partnerships and LLC’s
                                                                              enforcement actions takes tax shelter promoters
        tempted on occasions in recent years years to develop a enforcement actions it takesitagainstagainst tax shelter promoters
tempted on severalseveral occasions in recentto develop a
comprehensive Service-wide ReturnReturn Preparer Strategy. In
        comprehensive Service-wide Preparer Strategy. In                      through publicity, the IRS publicize cases cases of preparer
                                                                       through publicity, the IRS shouldshould publicizeof preparer
                                                                                                                                                              Corporate Filing Fees                            $50           $50 for nonprot corporations; $100 for
June of 2009, the IRS announced a new effort to undertake
        June of 2009, the IRS announced a new effort to undertake             noncompliance to deter other preparers from engaging in
                                                                       noncompliance to deter other preparers from engaging in
                                                                                                                                                                                                                             Oregon corporations; $275 for out-of-state
a reviewreview preparers.
        a of tax of tax preparers.                                              conduct.
                                                                       similarsimilar conduct.                                                                                                                               corporations
                                                                               TAS was instrumental in persuading the Treasury De-
Aside from the IRS’s authority to assess assess and collect penal- Third, Third, TAS was instrumental in persuading the Treasury De-
        Aside from the IRS’s authority to and collect penal-                                                                                                  Corporate Tax Rates & n bsp;                     6.6%          6.6 % on the rst $250,000 of net income;
ties againstagainst return preparers, however,is virtually no no
        ties return preparers, however, there there is virtually              partment and the include revised regulations govern-
                                                                       partment and the IRS toIRS to include revised regulations govern-
                                                                                                                                                                                                                             7.9% for 2009-2010 on net income above
                                                                       ing      use of tax of tax preparer identifying numbers on
current federalfederal oversight over “unenrolled” preparers, who theing the use return return preparer identifying numbers on
        current oversight over “unenrolled” preparers, who                                                                                                                                                                   $250,000, still 6.6% under that. 7.6% rate for
constitute the majority of tax return return preparers today.
        constitute the majority of tax preparers today.                       their Guidance Priority List for 2008-2009, and we encour-
                                                                       their Guidance Priority List for 2008-2009, and we encour-
                                                                                                                                                                                                                             2011-2012 on net income above $250,000.
                                                                       age age the issue issue new regulations effective 2010
“Shopping visits” visits” conducted by the Government Account- the IRS toIRS tonew regulations effective for thefor the 2010
        “Shopping conducted by the Government Account-
                                                                              filing season. existing regulations, preparers may list
ability ability Office (GAO), the Treasury Inspector General for filing season. Under Under existing regulations, preparers may list
        Office (GAO), the Treasury Inspector General for
Tax Administration (TIGTA), and others others suggest that a
        Tax Administration (TIGTA), and suggest that a                        either their Social Security number or Preparer Tax
                                                                       either their Social Security number (SSN) (SSN) or Preparer Tax
        high percentage of preparers prepare inaccurate returns, Identification Number (PTIN) on tax on tax returns. prepar-
high percentage of preparers prepare inaccurate returns, fail fail            Identification Number (PTIN) returns. Some Some prepar-                                           OAPA SCHOLARSHIP FOUNDATION AWARDS
                                                                                                                                                                             OAPA SCHOLARSHIP FOUNDATION AWARDS
                                                                       ers useers use SSNs, use PTINs, and some use SSNs on some some
                                                                                SSNs, some some use PTINs, and some use SSNs on                                                                       2009-2010 SCHOLARSHIPS
                                                                                                                                                                                                2009-2010 SCHOLARSHIPS
        to perform sufficient due diligence, and even take positions
to perform sufficient due diligence, and even take positions
that they know are not supportable. This conduct usuallyusually
        that they know are not supportable. This conduct                      returns and on others. We believe a requirement that
                                                                       returns and PTINsPTINs on others. We believe a requirement that                 Following the April 1, 2009, application deadline, of 52 of 52 accounting students applied to the Scholarship Founda-
                                                                                                                                                Following the April 1, 2009, application deadline, a total a totalaccounting students applied to the Scholarship Founda-
resultsresults in understatements (reducing federalfederal tax reve-
         in understatements of tax of tax (reducing tax reve-                 preparers use solely a on all on all returns enable the
                                                                       preparers use solely a PTIN PTIN returns would would enable the                 tion 2009-2010 academic year awards. The Foundation trustees met in June to review applications and deter-
                                                                                                                                                tion for thefor the 2009-2010 academic year awards. The Foundation trustees met in June to review applications and deter-
        nue and potentially subjecting taxpayers to enforcement IRS determine the number of return preparers, make make it
nue and potentially subjecting taxpayers to enforcement ac- ac- toIRS to determine the number of return preparers, it                                  mine awards. The trustees determined that funds were available to five scholarships in the in the amount of $1500.00
                                                                                                                                                mine awards. The trustees determined that funds were available to award award five scholarships amount of $1500.00
tions) and sometimes results results in overstatements of tax
        tions) and sometimes in overstatements of tax                         easier IRS to identify return preparers who submit
                                                                       easier for thefor the IRS to identify return preparers who submit               each. Students receiving scholarships 2008-2009 academic year are:
                                                                                                                                                each. Students receiving scholarships for thefor the 2008-2009 academic year are:
(causing taxpayers to pay to paythan they owe). Both to pro- pro-
        (causing taxpayers more more than they owe). Both to                  unreasonably high rates of inaccurate returns, and shield
                                                                       unreasonably high rates of inaccurate returns, and shield the the
tect taxpayers and the taxthe tax system, the National Taxpayer
        tect taxpayers and system, the National Taxpayer                      SSNs of preparers from from identity theft. In recommend-
                                                                       SSNs of return return preparersidentity theft. In recommend-                                      Jacob Jacob D. Engle
                                                                                                                                                                                D. Engle                 TigardTigard                 Oregon State University
                                                                                                                                                                                                                               Oregon State University
Advocate plans to continue to focus on the on thereturn return ing a PTIN-only requirement, we encourage the IRS toIRS to re-
        Advocate plans to continue to focus IRS’s IRS’s                       ing a PTIN-only requirement, we encourage the re-                                                 Malia A. Schultheis
                                                                                                                                                                         Malia A. Schultheis            EugeneEugene                 University of Oregon
                                                                                                                                                                                                                               University of Oregon
preparer strategy in FY 2010. There There aresteps we be-we be-
        preparer strategy in FY 2010. are three three steps                   quire preparers to their preparer category (i.e., unen-
                                                                       quire preparers to specifyspecify their preparer category (i.e., unen-                                     A. Fran
                                                                                                                                                                          RachelRachel A. Fran                  Roseburg
                                                                                                                                                                                                         Roseburg                     Umpqua Community College
                                                                                                                                                                                                                                Umpqua Community College
lieve the IRS shouldshould take.
        lieve the IRS take.                                                   rolled preparer, enrolled certified public accountant,
                                                                       rolled preparer, enrolled agent, agent, certified public accountant,                                       J. Kosinski
                                                                                                                                                                          JessicaJessica J. Kosinski            Cloverdale
                                                                                                                                                                                                        Cloverdale                     University
                                                                                                                                                                                                                               PacificPacific University
                                                                              or attorney), information would assist assist the con-
                                                                       or attorney), as this as this information wouldthe IRS in IRS in con-                                      L. Greenfield
                                                                                                                                                                         MeganMegan L. Greenfield        Fossil Fossil                Eastern Oregon University
                                                                                                                                                                                                                               Eastern Oregon University
        First, we the IRS should work work with the Treasury ducting more targeted outreach and education campaigns as
First, we believebelieve the IRS shouldwith the Treasury De- De-              ducting more targeted outreach and education campaigns as
        partment to recommend enactment of legislation to regulate aswell as in compliance initiatives,” the report said. A copy of
partment to recommend enactment of legislation to regulate             well in compliance initiatives,” the report said. A copy of                    As of June 30, 2009, the Foundation’s assets $246,501.83. This This figure represents
                                                                                                                                                As of June 30, 2009, the Foundation’s assets totaledtotaled $246,501.83.figure represents
          tax return preparers. The National Taxpayer Advo-
federalfederal tax return preparers. The National Taxpayer Advo-the report report may be at the following website: http://http://
                                                                              the may be found found at the following website:                         and current earnings. We have an earnings reserve that we have been been carrying forward we are using using to
                                                                                                                                                corpuscorpus and current earnings. We have an earnings reserve that we havecarrying forward which which we areto
        cate has been proposing this of action since since
cate has been proposing this coursecourse of action2002. 2002. www.irs.gov/newsroom/article/0,,id!0386.00.html
                                                                              www.irs.gov/newsroom/article/0,,id!0386.00.html                         meet any shortfall in financing our awards. The of the Foundation Trust Trust has not been invaded nor will
                                                                                                                                                meet any shortfall in financing our awards. The corpuscorpus of the Foundation has not been invaded nor will it be. it be.
         the role that preparers play in guiding taxpayers
Given Given the role that preparers play in guiding taxpayers                                                                                          As Chairman Scholarship Foundation, I would like to extend my personal thanks to OAIA and its members for
                                                                                                                                                As Chairman of the of the Scholarship Foundation, I would like to extend my personal thanks to OAIA and its members for
                                                                                 “More ever ever before, Americans are
through our complex tax laws, itlaws, it is incumbent on the IRS to“More than than before, Americans are suf- suf-
        through our complex tax is incumbent on the IRS to                                                                                             the effort put forth the success of this Foundation.
                                                                                                                                                the effort put forth towardtoward the success of this Foundation.
        register and identify unenrolled preparers and administer a fering from from back problems: back taxes, back
register and identify unenrolled preparers and administer a                     fering back problems: back taxes, back
        basic examination to at least a minimum level of
basic examination to ensureensure at least a minimum level of
        competency paid preparers. Moreover, an ongoing
competency amongamong paid preparers. Moreover, an ongoing
                                                                                    back auto payments” Robert Orben
                                                                            rent, rent, back auto payments” Robert Orben                                                                                 By J. Van Atta
                                                                                                                                                                                                    By Merry Merry J. Van Atta
                                                                  6      6                                                                                                                                     3      3
                                THE OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS                                                                                                               THE OREGON ASSOCIATION OF INDEPENDENT ACCOUNTANTS
                                                 invites you to the                                                                                                                                 invites you to join us for two one-day seminars:
                                            Business Taxes In Depth Seminar                                                                                                                     Oct. 22, 2009 - Form 1041: Trusts & Fiduciaries
                                         ursday & Friday, September 17 & 18, 2009                                                                                                             Oct. 23, 2009 - Form 706 & 709: Estate and Gift Taxes
                                                            8:00 a.m. to 4:30 p.m.
REGISTRATION FEE: $279 (Members)
                                                                                                                                                                                                                            8:00 a.m. to 4:30 p.m.
                  $309 (Non-Members)                                                                                   —LOCATION—
                                                                                                                Shilo Inn – Portland Airport                    Day 1- In today’s current environment of planning for tax savings activities, the use of trusts as an
Fee includes the manual (in print and CD-ROM form),                                                                                                             asset protection tool, as well as for estate and tax planning is expanding rapidly. is 8 hour class is de-             —Location—
                                                                                                                  11707 NE Airport Way
a continental breakfast, plated lunch and all breaks.                                                            Portland, OR 97220-1075                        signed, written & taught by practicing Attorney/CPAs who work daily in forming trusts; accounting,                Holiday Inn-Portland South
                                                                                                                                                                reporting and tax preparation of the Form 1041; and advising clients with hands-on expertise. Taught                2425 SW 95th Ave.
                                                                                                                  Phone: (503) 254-0794
Add $15 late fee for registrations postmarked after posted deadline.                                                                                            to provide the beginner with basic knowledge, and the experienced attendee with planning ideas and                 Wilsonville, OR 97070
                                                                                                                    Fax: (503) 252-7500
(Late registrants cannot be guaranteed printed materials.)                                                                                                      compliance tips, this practical class is just the course the professional needs to expand their practice.              (503) 682-2211
                                                                                                                                                                Day 2- is intermediate class is oriented towards the preparation of these complex returns.                          Fax: (503)-682-5596
Business Taxes In Depth Seminar:                                                                                                                                Written and taught by practicing CPAs-Attorneys who specialize in estate planning, formation, ad-
    We start by reviewing all of the regulatory and judicial chang-              compliance and preparation issues, including such IRS problem                  ministration and tax preparation, this class is the answer for tax professionals wishing to enter the
es for Federal business income tax returns that have occurred                    areas as basis, self employment tax, owner expenses, fringe ben-               field or needing a review of the preparation of these returns. We review the formation of the estate;
during the last year, including all new law changes up through                   efit treatment.                                                                 the administration of the estate; the preparation of the 706 estate tax return; the preparation of the
the week before the seminar.                                                         In order to provide the best hands-on information, this course,            Form 709 Gift Tax return and it’s interaction with the 706, while discussing those hidden tax prepa-
    During the seminar, we will expand on problem areas with                     like all of our courses, is taught only by full-time tax professionals         ration issues and solutions. In order to provide the best hands-on information this course is taught
multiple examples and point out the traps involved in the chang-                 who have personally prepared at least 250 tax returns in the most              by full-time practitioner CPA-Attorneys.
es. We will also provide planning ideas revolving around the                     recent tax season.
changes for current and future ta x years, as well as for practice                   All participants receive the 700+ page reference manual,
management concerns.                                                             which has been hyper-linked to the internet-based tax research                   SEMINAR REGISTRATION
    Finally we will review major 1120, 1120S and 1065 tax return                 library for a complete tax reference source.                                     October 22 & 23, 2009 • REGISTRATION DEADLINE: October 8, 2009
                                                                                                                                                                  Name _______________________________________________________________________
  BUSINESS TAXES IN DEPTH SEMINAR REGISTRATION                                                            No-Show Registrants: Refunds/credits will
                                                                                                                                                                  Address ______________________________________________________________________
                                                                                                                                                                                                                                                                    No-Show Registrants: Refunds/credits
                                                                                                          not be issued to no-show registrants. No-show                                                                                                             will not be issued to no-show registrants.
  September 17 & 18, 2009 • REGISTRATION DEADLINE: SEPT. 3, 2009                                                                                                                                                                                                    No-show registrants will receive seminar
                                                                                                          registrants will receive seminar materials.             City _____________________________________ State____________ Zip ________________
                                                                                                                                                                                                                                                                    materials.
  Name _______________________________________________________________________                            Cancellation Policy: Cancellations received 8 or        Daytime Phone: ( ______ ) _____________________ Fax: ( _____ ) ______________________
  Address ______________________________________________________________________                          more days prior to the event will incur no penalty.                                                                                                       Cancellation Policy: Cancellations
                                                                                                                                                                  E-mail Address: ________________________________________________________________                  received 8 or more days prior to the event
                                                                                                          Cancellations received 7 or less days prior to the
  City _____________________________________ State____________ Zip ________________                                                                                                                                                                                 will incur no penalty. Cancellations
                                                                                                          event will be charged a $50.00 cancellation fee or      It pays to be a member of OAIA!                                                                   received 7 or less days prior to the event
  Daytime Phone: ( ______ ) _____________________ Fax: ( _____ ) ______________________                   without penalty you may: 1) send a substitute;
                                                                                                          2) Transfer your registration to another event of                                                                                                         will be charged a $50.00 cancellation fee
  E-mail address: _________________________________________________________________                                                                               SEMINAR FEES: Attend One Seminar Only: $150.00 (Members)                                          or without penalty you may: 1) send a
                                                                                                          your choice. Registration fees can be transferred                                               $180.00 (Non-Members)
                                                                                                          anytime prior to the event date and will incur                                                                                                            substitute; 2) Transfer your registration
                                                                                                                                                                                    Attend Both Seminars: $279.00 (Members)                                         to another event of your choice.
  It pays to be a member of OAIA!                                                                         no penalty. Requests for refund or transfer on,
                                                                                                                                                                                                          $309.00 (Non-Members)                                     Registration fees can be transferred
                                                                                                          or following, the event date cannot be honored.
  REGISTRATION FEE: $279 (Members)            $309 (Non-Members)                                          Refunds will be returned to company/individual                                                                                                            anytime prior to the event date and will
                                                                                                                                                                  Indicate which Seminar(s)         Form 1041: Trusts & Fiduciaries - Thursday, October 22          incur no penalty. Requests for refund or
                                                                                                          issuing original payments.                                        you will attend         Form 706 & 709: Estate and Gift Taxes - Friday, October 23
  METHOD OF PAYMENT:                                                                                                                                                                                                                                                transfer on, or following, the event date
      Check in the amount of $____________. (Make payable to: OAIA.)                                      NO CONFIRMATION will be sent.                                                                                                                             cannot be honored. Refunds will be
                                                                                                                                                                  METHOD OF PAYMENT:                                                                                returned to company/individual issuing
      Credit card - Please fill in information below:
                                                                                                          16 hours of CPE credit is available.                        Check in the amount of $____________. (Make payable to: OAIA.)                                original payments.
      If you are using a credit card, we must have your card mailing address.
                                                                                                                                                                      Credit card - Please fill in information below:
                                                                                                                                                                                                                                                                    NO CONFIRMATION will be sent.
  I authorize the OAIA to charge $ __________ to my:         MasterCard         VISA                                                                                  If you are using a credit card, we must have your card mailing address.
                                                                                                                                                                  I authorize the OAIA to charge $ __________ to my:         MasterCard         VISA                Each seminar may qualify for 8 hours
  Card # ________________________________________________ Exp. Date ______________
                                                                                                                                                                                                                                                                    of CPE credit.
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  Signature _____________________________________________________________________

  Names of All Persons Attending                           Mailing Address                                                                                        Signature _____________________________________________________________________

                                                                                                                                                                  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.
                                                                                                                                                                               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: srobertson4oaia@aol.com.
                                        If faxing, please call OAIA office to confirm we received it.                                                                        If you have any questions about this information, contact the OAIA (503) 282-7247. E-mail: srobertson4oaia@aol.com.
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