Welcome to the Orange County Enrolled Agents Website.

If you are a taxpayer looking for an
Enrolled Agent to assist you with your taxes or need help with representation in audit or other dealings with the IRS or state tax agencies please use our
EA Directory to find an Enrolled Agent near you.
If you are an Enrolled Agent but not a member of the chapter we would like to invite you to
become a member and participate in our
continuing education activities, meetings, and other events beneficial to your professional standing.
If you are interested in
becoming an Enrolled Agent our website includes the information you need to get the process started.
CPAs and CRTPs - our events will generally provide CPE sanctioned by
NASBA, the IRS and CTEC. You are cordially invited to participate in our
continuing education activities.
Dinner Meeting - Tax Court Cases of Interest
| Date: |
June 19th, 2012 |
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Sign Up! |
| Location: |
Phoenix Club |
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1340 S. Sanderson Ave. |
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Anaheim, CA 92806 |
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| Speaker(s): |
Sherrill L. Trovato, EA |
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CPE Credit(s):
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1 |
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| Course Description: |
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The practitioner needs to understand the legal authority surrounding their case facts and legal issue when taking a case that will go to Examination, Appeals, and Collection (related to §6320 and §6330 Collection Due Process hearing). Because the Tax Court does not require the tax be paid in advance, it is frequently the venue where taxpayers petition to be heard. When evaluating the legal authority practitioners need to understand the Tax Court process and how to find cases that are valuable at the Examination, Appeals, and Collection division level. The Tax Court cases are also of interest to those practitioners who do not specialize in tax controversy as the applications of tax law and new rulings are helpful to know when preparing tax returns. The focus is on cases of general interest to practitioners, including Collection Due Process, Innocent Spouse, business expense deductibility, charitable contributions, income exclusion, penalty abatement, and other related topics.