C. Dale Boushley CFP, EA -  

Dale has been in the income tax and financial planning business since 1976. He and his wife Sharon own Financial Resource Management, Inc. (FRM) which provides income tax preparation and planning services to over 500 clients. He graduated from the College of Financial Planning in 1988 and earned the Certified Financial Planner® (CFP®) designation at that time. Dale is an Enrolled Agent (EA), which means he can represent his clients before the Internal Revenue Service.

Dale is a registered representative of and offers securities, financial planning and asset management services through WFG Investments, Inc. (WFG), member FINRA/SIPC, holding series 7, 24 and 63 licenses. WFG and its representatives do not provide tax or legal advice. When Dale is presenting tax material he is not doing so as a representative of WFG.

59 Exceptions to Rules Regarding Home Ownership and Taxes

This course takes your knowledge beyond the basic "Own and Occupy for Two of the last Five years." We will take four hours to introduce and review the many exceptions associated with §121. Will I still qualify for the gain exclusion if I move into my rental property? Do I have to stay the full two years if my job changes? What about property transferred in a divorce? If your client has an office in the home can they use the §121 exclusion on the whole gain? What about the depreciation allowed in the past? Is the home equity debt still deductible if the client turns his home into a rental property? How do we calculate the interest deduction if the client has excess debt on his residence? If I acquire a rental property in a §1031 exchange and later decide that to move into that house can it qualify for the §121 exclusion? We will discuss recapture of the home-buyer credits, office in the home issues and how we deduct medical improvements. There is a lot to talk about come and get updated on this complex series of topics.

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Tax Issues of Divorce

Once the divorce decree is signed by the judge the work is not done... nor is it when we begin. Tax aspects should be considered by the parties before the property settlement is signed. We will discuss alimony, dependents, basis and potential taxable gains; QDROs, dividing IRAs and what if the taxpayer is already taking "substantially equal payments" under sctn 72(t) and the account is being divided?

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                                 MARY R. MELLEM, EA

Mary has over 30 years experience as a Tax Professional and over 20 years experience teaching tax programs throughout the country. She   and her husband operate Ashwaubenon Tax Professionals. Mary holds a Bachelor Degree in Secondary Education from the University   of Wisconsin in the field of Mathematics and Economics. In 1990, she received the Enrolled Agent designation. She is also a Fellow of   NTPI.  Mary is a member of the NAEA and the NATP.  She has appeared on web programs such as TaxTalkToday.com.  In addition   Mary has been a guest on Wisconsin Public Radio several times each year beginning in 2015.  

                            DAVID MELLEM, EA

David has 39 years experience in income tax preparation and over 30 years experience in tax seminar lecturing. He and his wife own and operate Ashwaubenon Tax Professionals. David has a Bachelor's Degree in Accounting from Lakeland College.  In 1982 he received the Enrolled Agent designation.  He is also a Fellow of NTPI.  David is an active member of both the NAEA and the NATP.  He has appeared several times on web programs with TaxTalkToday.com. 

   Brian Wozniak 

Brian Wozniak is a Senior Tax Specialist with the Internal Revenue Service’s Stakeholder Liaison Division in Portland and works with tax professionals to identify ways the agency can be more responsive to customers’ needs.  Brian coordinates IRS outreach and education to the tax practitioner community and small business owners.  Brian started working for the Internal Revenue Service approximately 23 years ago as a Tax Examiner in the Philadelphia Service Center.  In 1994, Brian accepted a position in the Portland District Office where he has worked as a Lead Customer Service Representative and Functional Training Coordinator.  Recognizing the taxpayer’s need for education to positively impact voluntary compliance, Brian joined the Taxpayer Education and Communication Function in 2001.  Brian has earned a Bachelor of Science in Accounting from Portland State University and a Bachelor of Science in Business Administration from Edinboro University.

Cyber Security and Data Breaches

Tax professionals increasingly are targets of national and international cybercriminal syndicates that are well funded, digitally adept and tax savvy.  This presentation will address tax related identity theft and data breach issues.  We will discuss your roles and responsibilities to protect client data, warning signs of tax-related identity theft, steps identity theft victims should take to protect themselves, IRS notices and case resolution.  The session will include a discussion of practitioner data breach issues including steps to prevent data theft, what to do if you experience a data compromise, who to notify, how to recover and what to expect moving forward after a breach.  

   John Blakeman 

John Blakeman is a Tax Specialist with the IRS Stakeholder Liaison Division in Portland, Oregon, and works to provide education and outreach to the tax practitioner community as well as small businesses. John began his career with the IRS in 2003 as an Internal Revenue Agent, working a wide variety of individual, corporate, and partnership tax return cases. John also worked many abusive tax avoidance transaction, employment tax, National Research Program, and Earned Income Tax Credit Due Diligence cases. John joined the Stakeholder Liaison team in February 2008, and holds a Bachelor of Science in Accounting from Portland State University.

Ethics

  Oregon Department of Revenue

We are actually bringing a panel of topic experts to present.

Jason Larimer will be representing Corporate Income Tax
Joil Southwell will be representing Withholding
Marcus Cridge will be representing Personal Income Tax

We will also be introducing Darlene Ward. She is the person assigned to the new Practitioner Direct phone line.