CASE STUDY WORKSHOP No Payroll – Bad Records – IRS Audit
San Jose Chapter Virtual Meeting

Date/Time:

Wednesday, November 15, 2023
CHANGE OF TIME: 1:00 - 2:00 PM PST

Location:

Online Meeting via Zoom
This will be Zoom Meeting. Once you register and pay, the Zoom link will be provided for you to log in at the designated meeting time. Zoom requires registration before entering the meeting.

Topic:

Case Description (Based on a real case)
You just got off the phone with a new potential client and their situation is, well, a mess…

They’re grossing over 2m a year and they failed to treat workers as employees. They also failed to maintain orderly books and records, and the owner of the corporation took no salaries or wages.

You advised the client about how serious this situation is and that if they want you on the case they’d need to pay a 20k retainer.

The client has agreed to pay your fee, and now it’s time to get to work. Your assistant has summarized your phone call and the notes are below:
• Your new corporate client who has received an audit notice for 2021 and 2022
• The corporation reported gross revenue of (approx.) 2M each year.
• The taxpayer failed to treat workers as employees.
• All workers were treated as sub-contractors.
• Workers were issued 1099 forms for amounts paid to them.
• The business failed to maintain orderly books and records.
• The owner is English as a second language and did not graduate high school
• The owner of the corporation took no salaries or wages.
• The owner issued himself a 1099 for 20k.
• The owner worked full-time as CEO.
• The owner paid numerous personal expenses out of business account.

Presenter:

Larry Lawler, CPA, EA, CTRS, NTPI Fellow
Larry is the National Director of the American Society of Tax Problem Solvers (ASTPS). Larry has worked and consulted on literally thousands of IRS representation cases and is a frequent public speaker, a writer on professional topics, and a regular trainer of tax professionals nationwide.

CPE Information:  CHANGE OF HOURS!! (Previously two hours)

1 Federal Law hour (Topics covering existing tax law)

IRS: 18QC1-T-01917-23-O
CTEC: 1000-CE-5358

Knowledge Level: Intermediate (Basic knowledge helpful) / Overview (General knowledge of the subject)

Cost:

Cost if registered by November 12, 2023 at midnight
Registration Fee (Member): $10
Registration Fee (Non-Member): $40

Cost if registered after November 12, 2023
Registration Fee (Member): $20
Registration Fee (Non-Member): $50

Cancellation and Refund Policy for Webinar Purchase: 
Written cancellations will be accepted up to three (3) business days before the course begins for a full refund. Please email your request to [email protected]. No refunds will be given if cancellation notice is received later than three (3) business days before the course begins, or for no-show registrants.

This presentation has been designed to meet the requirements of the Return Preparer Office, the California State Board of Accountancy; and the California Tax Education Council including code 31 of Federal Regulations10.6 (g). This does not constitute an endorsement by these groups. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA. 95812- 2890, or phone CTEC at (877) 850-2832, or on the Internet at www.ctec.org.