Dissolution: Closing a Business Entity from a Federal Perspective
Orange County Chapter In-Person Meeting

Date/Time:

Wednesday, November 12, 2025
6:00 PM to 9:00 PM

Location:

Santa Ana Elks Lodge
1751 S Elks Lane
Santa Ana, CA 92705
Plenty of Free Parking. Please do not park in the Elk Member Only area.

Topic: 

Closing a business can be a difficult and challenging task for your tax client. The IRS has provided resources that can help you, the tax professional, to navigate through this task. You will discover the steps your client will need to take to close their business from a federal tax perspective. During the workshop you will receive information to help your client understand what to file and how to report on the income they receive and the expenses they incur before closing the business.We will venture through the tasks of dissolution for the following business entities:
1. Sole proprietor Filing requirements
2. Partnership Filing requirements
3. S Corporation Filing requirements
4. Corporation Filing requirements
In addition, you will discover and help your client decide if they need to cancel their EIN and close their IRS business account.

Presenter:

David A Eastis, CRTP
David received his Bachelor of Arts degree from the University of La Verne in 1980, and Master of Arts in Theology degree from Bethany Seminary in 1984. David Completed his accounting degree in 2003 from Indiana University, South Bend. David moved to California in 2003 to work in the family tax and bookkeeping business, now located in Brea, California. David joined CSTC in 2004, and served as Secretary for the Greater Long Beach Chapter. Since 2014, David has served in a number of positions in the Society Board of Directors, including President in 2015 & 2016 and Past President in 2017 & 2018. David also received the 2024 Member of the Year Award. David has been encouraged to share his interest in teaching and speaking at local chapters, Summer Symposium, Fall Forum and instructed the CSTC Fundamentals class. David and his wife, Ann, live in La Habra with their dog Archie.

CPE Information:

2 Federal Law hour(s) (Topics covering existing tax law)

IRS: 18QC1-T-02213-25-I
CTEC: 1000-CE-05694

Knowledge Level: Intermediate (Basic knowledge helpful)

Cost:

Cost if registered by November 11, 2025, at midnight
Registration Fee (Member): $50
Registration Fee (Non-Member): $80

Cost if registered after November 11, 2025, at midnight
Registration Fee (Member): $55
Registration Fee (Non-Member): $85

Pre-Registration is preferred as your dinner menu option is selected at time of registration. However - If needed, you are always welcome to register On-Site as well. We can only accept checks or cash at the door. Note: Member's Staff/Family $55. Check-in, Meet & Greet 5:30-6pm. Meeting 6pm-6:30. Dinner served at 6:30. Education 7-9pm. Contact Patty Barron with any questions. (714-449-2099 [email protected]).

** Tax Season is OVER! Yay! Fall cleaning time to clean out the excess office supplies and such around your office. I will have a table to drop off or browse through items that night. Not a sale event...leftovers will be donated.

Cancellation and Refund Policy: 
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.