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  • Includes a Live Web Event on 03/02/2022 at 3:00 PM (EST)

    Being an NSA member gives you community! Join other NSA members and practitioners like you for a monthly chat about what's happening in the Tax and Accounting world. March's Topic is Advance Child Tax Credit - 3/2/22 @ 3pm EST

    Being an NSA member gives you community!  Join other NSA members and practitioners like you for a monthly chat about what's happening in the Tax and Accounting world.

    March's Topic is Advance Child Tax Credit - 3/2/22 @ 3pm EST

    There is no CPE with this discussion.  

  • Includes a Live Web Event on 02/02/2022 at 3:00 PM (EST)

    Being an NSA member gives you community! Join other NSA members and practitioners like you for a monthly chat about what's happening in the Tax and Accounting world. February's Topic is Communicating with the IRS “Chat Bot” Text Chat - 2/2/22 @ 3pm EST

    Being an NSA member gives you community!  Join other NSA members and practitioners like you for a monthly chat about what's happening in the Tax and Accounting world.

    February's Topic is Communicating with the IRS “Chat Bot” Text Chat - 2/2/22 @ 3pm EST

    There is no CPE with this discussion.  

  • Includes a Live Web Event on 01/05/2022 at 2:00 PM (EST)

    Being an NSA member gives you community! Join other NSA members and practitioners like you for a monthly chat about what's happening in the Tax and Accounting world. January's topic is Tax Software Options - 1/5/22 @ 3pm EST

    Being an NSA member gives you community!  Join other NSA members and practitioners like you for a monthly chat about what's happening in the Tax and Accounting world.

    January's topic is Tax Software Options

    There is no CPE with this discussion.  

  • Includes Credits Includes a Live Web Event on 12/16/2021 at 2:00 PM (EST)

    The tax rules that apply to a trust can be quite daunting. This program is designed for professionals with an interest in income taxation of trusts and experience with Form 1041 preparation. CPE Credit: 2 hours Federal Tax Law

    The tax rules that apply to a trust can be quite daunting.  This program is designed for professionals with an interest in income taxation of trusts and experience with Form 1041 preparation. 

    We will review the taxation scheme for a Trust between the taxation of the trust entity and the taxation of the beneficiary.  We will discuss the unique aspects of “grantor trusts”. 

    Let us highlight planning opportunities for trusts in your professional tax practice and show you how to increase your firm’s practice revenue.

    Objectives

    Upon completion of the session, the participant will be able to:

    • Cite the basic concepts of federal income taxation of a Trust
    • Define the various types of Trusts and how each Trust type is different
    • Compute the income, deductions, and credits for a Trust
    • Express the significance of Distributable Net Income (DNI)
    • Recall the unique aspects of grantor Trusts
    • Recognize planning opportunities for Trusts
    • Review current tax legislation and its impact on planning opportunities for Trusts

    CPE Credit: 2 hours Federal Tax Law

    Speaker: Michael R. Miranda CPA, QKA, AEP

    NSA Webinar Program Level: Basic Prerequisites: None   Advance Preparation: None   Delivery Method: Group-Internet Based

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

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    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    Michael R. Miranda CPA, QKA, AEP

    MIRANDA CPA & Consulting LLC

    Bringing45 years of experience with tax consulting, estate planning, and employee benefits to his work as an independent consultant, Michael is the owner of MIRANDA CPA & Consulting LLC in Sioux Falls, SD.  His tax practice focuses on corporate, individual, estate and gift, and tax accounting.  He also provides employee benefit planning and consultation services for qualified, non-qualified, and health and welfare benefit plans.  As part of his IRS representation practice, Michael has worked with the National Office to obtain private letter rulings for clients, in addition to numerous EPCRS submissions and audits.  As a nationally recognized tax speaker, he maintains an active schedule presenting webinars and seminars on tax law, employee benefit planning, and estate planning.  He currently works with the National Tax Institute, the National Association of Enrolled Agents, Basics & Beyond, and other organizations that request speaker presentations.

    Michael spent much of his career as a CPA with a regional CPA firm located in Northwestern Iowa, retiring after 27 years as a senior manager-shareholder with said firm.  Prior to this experience, he was a Tax Specialist with a Big 8 accounting firm in their South Bend and Minneapolis offices, providing tax and estate planning for individuals and small to medium-sized businesses.  He has earned professional designations including CPA, QKA, and AEP and through professional memberships with the American Institute of Certified Public Accountants(AICPA), the American Society of Pension and Professional Actuaries (ASPPA),National Association of Enrolled Agents (NAEA), and the National Association of Estate Planning Councils (NAEPC). Michael resides in Sioux Falls, SD with his wife Jeanette.  

  • Includes Credits Includes a Live Web Event on 12/08/2021 at 2:00 PM (EST)

    Money Laundering is an action taken to conceal the origin of illegally obtained money. We will be discussing a key element in a money laundering charge. We will also be discussing the scrutiny that assets forfeitures based on structuring violations have been receiving, and the recent DOJ and IRS policy changes. CPE Credit: 1 hours Federal Tax Law

    Money Laundering is an action taken to conceal the origin of illegally obtained money.  We will be discussing a key element in a money laundering charge, which requires the government to establish that the assets in question are linked to a specified unlawful activity (SUA).  SUA is a legal term that refers to a statutory list of crimes, and proceeds derived from crimes not on that list cannot be laundered.  A money laundering charge in an indictment can drastically inflate the government’s ability to forfeit a defendant’s assets.  We will discuss why it is crucial to know when a case involves money laundering and when it does not.

     Structuring is a term used to describe a violation of 31 U.S.C. §5324, which prohibits the act of evading reporting requirements.  31 U.S.C. §5324(a), the most commonly violated section of the statute, deals with transactions involving financial institutions.  We will review how this section is split into three subparts, each of which defines a different type of structuring charge.  The IRS and DOJ have been using the structuring statute as a means for obtaining civil and criminal asset forfeitures. We will be reviewing the differences between the subparts – specifically between §5324(a)(1) and §5324(a)(3).  We will also be discussing the scrutiny that assets forfeitures based on structuring violations have been receiving, and the recent DOJ and IRS policy changes.

    Learning Objectives:
    After this webinar you will be able to:

        Describe the key element to a money laundering charge

        Identify Specified Unlawful Activity

        Recognize the significance of a money laundering charge in a criminal tax case  

        Identify strategies to analyze an indictment and identify pitfalls and opportunities

        Describe Structuring and its various sub-parts

        Explain the Klein conspiracy charge and its significance

        Determine the impact of federal tax charges in the context of a criminal case

        Discuss recent cases and IRS criminal Campaigns and policy changes

    CPE Credit: 1 hours Federal Tax Law

    Speaker: Ronald P. Andreozzi

    NSA Webinar Program Level: Basic Prerequisites: None   Advance Preparation: None   Delivery Method: Group-Internet Based 

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    Randy Andreozzi

    Andreozzi & Bluestein LLP

    Mr. Andreozzi’s legal career has focused on resolution of complex tax controversy matters, large case (corporate) tax matters, tax shelter litigation, employee welfare benefit litigation, and international/territorial tax issues.

    For 16 years, Mr. Andreozzi worked for the IRS Office of Chief Counsel, where he served as Industry Counsel for the Commissioner’s Industry Specialization Program (ISP). He evaluated and litigated tax cases presenting Welfare Benefit Plan issues. Mr. Andreozzi litigated many seminal cases in this area, including General Signal Corp. v. Commissioner, Booth v. Commissioner, Parker Hannifin Corporation v. Commissioner, Square D Co. v. Commissioner and Neonatology Associates v. Commissioner. He also assisted and counseled other IRS attorneys and revenue agents in their development of cases under the ISP program, offering valuable expertise in areas involving tax shelters and the corporate income tax consequences of VEBAs and Welfare Benefit Plans.

    During his years with the IRS Chief Counsel’s office, Mr. Andreozzi cultivated a strong reputation with attorneys and agents throughout IRS, as well as with outside tax practitioners nationwide. His extensive trial experience extends to other complex tax areas as well. Mr. Andreozzi tried a variety of complex precedential cases that have established important precedent in the areas of abusive tax shelters, corporate acquisitions (INDOPCO v. Commissioner), international taxation, United States Virgin Islands territorial taxation, and TEFRA partnerships.

    Now in private practice with the firm of Andreozzi Bluestein LLP, Mr. Andreozzi continues to focus his practice on complex tax litigation and tax controversy resolution. His practice areas include international taxation and foreign bank account reporting, criminal tax and financial crime defense, employee benefit taxation, tax shelter litigation, and a variety emerging areas of federal and state tax law.

    Mr. Andreozzi has published numerous articles on taxation, and frequently lectures on a variety of current and developing tax issues. He is an Adjunct Professor at the State University of New York (SUNY) at Buffalo School of Management, where he teaches Business Law at both the graduate and undergraduate levels. While he was with the IRS Office of Chief Counsel, he trained Chief Counsel trial attorneys at national litigation schools.

     

  • Includes Credits Includes a Live Web Event on 12/07/2021 at 2:00 PM (EST)

    This course will assist tax pros in determining whether a transaction is a capital gain or ordinary income and what tax consequences are associated with each. CPE Credit: 2 hours Federal Tax Law

    Simply put, IRS Form 4797 is a tax form that’s used specifically for reporting the gains or losses made from the sale or exchange of business and income producing property used in a trade or business. However this form often generates a countless amount of uncertainty and anxiety.

    This course will assist tax pros in determining whether a transaction is a capital gain or ordinary income and what tax consequences are associated with each. Furthermore, it will clarify what parts of Form 4797 need to be completed and their holding periods. A detailed example on the Sale of Business Property will be provided. This course will provide you with the confidence to deal with these situations. So join us in deciphering the mystery of Form 4797.

    Detailed example on the Sale of Business & Rental Property will be provided and analyzed.

    Learning Objectives
    After completing this course, an attendee will be able to:

    • Examine the difference between §§ 1245 and 1250 Property.
    • Correctly identify § 1231 Property.
    • Ascertain the Sales Price.
    • Calculate Basis.
    • Categorize transactions into their appropriate parts on Form 4797.
    • Differentiate between depreciation recapture and capital gain.
    • Identify Un-Recapture Depreciation.
    • Calculate 199A in reference to §§ 1231, 1245, and 1250.

    CPE Credit: 2 hours Federal Tax Law

    Speaker: Allan J. "A.J." Reynolds, EA

    NSA Webinar Program Level: Basic Prerequisites: None   Advance Preparation: None   Delivery Method: Group-Internet Based

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

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    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    Allan Joseph Reynolds

    President

    ABC Bookkeeping & Tax Services Inc

    A.J. Reynolds, EA has over thirty years of experience encompassing various areas of taxation. Though his practice centers on Individual, Business, and Estate Tax preparation, A.J. focuses a portion of his practice to IRS Representations. As diverse as his specializations, A.J.’s clientele, too, ranges from average workers to Fortune 500 executives. Additionally, A.J volunteers his time with the Iowa Legal Aid’s Managing Attorney assisting in Tax Court cases and assorted income tax issues.

    A.J. brings his everyday “in the trenches” experience to seminars and webinars for multiple organizations to assist attendees with real issues affecting tax professionals.

    A.J. started his tax career with a national CPA firm in San Diego, CA after proudly serving for five years in the United States Navy onboard the Guided Missile Destroyer USS Callaghan. 

  • Online and PDF version

    Enrolled Agent Exam Review Course - Part 2: Businesses 

  • Learn at your own pace with self-study courses from NSA and NSA partners. Enrolled Agent Review Full Course Part 1,2, & 3 - Book version

    Learn at your own pace with self-study courses from NSA and NSA partners. 

     NSA’s Enrolled Agent Exam Review Course–written by John O. Everett, Ph.D., CPA, a nationally recognized tax author and lecturer– is a three-volume reference intensive review geared toward a single purpose: to help you master tax basics and pass the EA exam. This course is differentiated from other study guides with its emphasis on diagrams, examples, and case studies that allow you to LEARN the law, and not just memorize facts. We challenge you to find a course that offers all of the following features at such an affordable price! The 2021 NSA EA Exam Review Course is based upon 2020 calendar year tax law.

    Program Level: Basic/Intermediate Prerequisites: Basic knowledge of federal taxation Advance Preparation: None Delivery Method: QAS Self-Study

    Pass the exam your first time!

  • Spiral bound book, online and PDF course

    Lessons contain review questions and content for Part 2 of the Enrolled Agent Exam Review. 

  • Online and PDF version

    Enrolled Agent Exam Review Course - Part 1

    John O. Everett, CPA, Ph.D

    John O. Everett, CPA, Ph.D

    John O. Everett, CPA, Ph.D., is Professor Emeritus of Accounting at Virginia Commonwealth University in Richmond, VA. John's teaching specialty is federal taxation. He has authored or co-authored over 90 articles in academic and professional journals including the NSA EA Exam Review Course and 1040 101 Course, and is the coauthor of several textbooks, including CCH Practical Guide to Schedule M-3 Compliance, The HBJ Federal Tax Course, Income Tax Fundamentals, and Tax Planning With the Computer.

NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/.

NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.