To Promote the Professionalism and the Growth of Our Members America s tax experts. CSEA Inland Empire Chapter June 2017

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1 To Promote the Professionalism and the Growth of Our Members America s tax experts CSEA Inland Empire Chapter June 2017 BASIC 1041 RETURNS BY VICKI MULAK, EA, CFP When a taxpayer dies, a new taxpayer is born! The type of taxpayer that is born is directly related to the estate planning of the decedent and the types of assets the decedent owned and how they were titled. Your new tax client will come under the legal and taxation rules specific to the administration of small estates, probate estates or trusts. This session will serve as a tutorial for the tax professional that wants to brush up their skills with preparation of fiduciary returns, as well as the tax professional just getting their feet wet in this very rewarding area of tax practice. Vicki Mulak, EA, CFP is well-known for her CA tax law and business entity focus. She testifies before the FTB in Sacramento and is involved in state tax legislation, attending Assembly and Senate committee hearings as necessary. She currently serves on the FTB Advisory Board and the EDD s Small Business Employer s Advisory Committee. Vicki was editor of the PPC Accounting Quickfinder book from In August 2012 she received NAEA s Bill Payne Advocacy Award. In 2011, Vicki was awarded the Distinguished Service Award for enhancement of CSEA s reputation. In 2006, she received CSEA s prestigious Thomas P. Hess Award in recognition of contributions to their educational goals. She received her BS in Business Administration from Thomas Edison State University in New Jersey. PRESIDENT S MESSAGE Jackie Kincaid, EA, Inland Empire Chapter President I want to take this opportunity to thank everyone for your support as your Chapter President this past year. It seems like the time went by so fast. I want to thank those who have volunteered their time to help make our Chapter great. We started this fiscal year off by hosting a very successful Annual meeting. I want to thank those who supported me and worked very hard to put it all together. We had so much fun at the Member dinner meeting with our trivia game. We also had the opportunity to go to a Minor-League baseball game where the CSEA President threw out the first pitch. We have had some great speakers at our dinner meetings this year. I hope you all had the opportunity to attend. I know that we have some great speakers scheduled for this upcoming year and hope that we can fill our room with our members. Please reach out and invite someone who has not been here before or in a while. The dinner meetings are a great place to network. I want to thank the Members of the Chapter Board and want you to know how much I appreciated all your hard work. The Board works very hard to make sure everything in our Chapter runs smoothly. There are so many moving parts to make this Chapter such a success. Thank you again for all your hard work. Membership News Amber M Morgan, EA Regarding our members, we are 163 members strong, with 16 new members joining since the beginning of 2017! Now that tax season has finally begun to wind down (or has it really??), we are hoping to see even more members at the June meeting. Don t forget that you can always invite a guest who you think can benefit from this helpful presentation! Lastly, if you are need of a name badge or badge tag, there will be a sign-up sheet to order a new one available at the June 14th dinner meeting. It will be located at the sign-in table for your convenience.

2 Board of Directors President Jackie Kincaid, EA 951/ First Vice President Joel Hendriks, EA 909/ Second Vice President Amber Morgan, EA 909/ Secretary Nancy A Sellers, EA 909/ nancy@ddktax.com Treasurer Ron Uehle, EA 800/ ron@topofthelinetax.com Immediate Past President Gloria J Williams, EA 951/ ggjwill@verizon.net CSEA Director (Two Year Term) Don Stacy, EA 951/ taxhelpguy@reagon.com CSEA Inland Empire Chapter Committee Chairs AWARDS TBA BUSINESS RETENTION TBA BYLAWS Connie Bracher, EA 909/ connie@acorntax.com CO-SPONSORED SEMINARS Barbara Robertson, EA 909/ bjtaxx@aol.com DISASTER SERVICE TBA EDUCATION Patricia LaRue, EA 909/ bplarue@earthlink.net FINANCE & BUDGET Paul Cheatham, EA 909/ paul@rctaxhelp.com FINANCIAL REVIEW Amber Morgan, EA 909/ amber@a4cpt.com HISTORIAN Rosa Maria Lopez, EA 951/ rmflopez@gmail.com LEGISLATIVE Don Stacy, EA 951/ taxhelpguy@reagon.com CSEA Representative Joel Hendriks, EA 909/ joel@prospecttax.com Directors Connie Bracher, EA 909/ connie@acorntax.com Paul Cheatham, EA 909/ paul@rctaxhelp.com Patricia LaRue, EA 909/ bplarue@earthlink.net Amber Morgan, EA 909/ amber@a4cpt.com Vic Morel, EA 951/ victaxea@yahoo.com Gerald Watson Jr, EA 951/ gwatsontax@hotmail.com MEMBERSHIP Amber Morgan, EA 909/ amber@a4cpt.com NEWSLETTER Diane M. Martin, EA 909/ diane@ranchotax.com PROGRAM Joel Hendriks EA 909/ joel@prospecttax.com PUBLIC INFO. & AWARENESS Gloria Williams, EA 951/ ggjwill@verizon.net SEMINARS Vic Morel, EA 951/ victaxea@yahoo.com STRATEGIC PLANNING Joel Hendriks EA 909/ joel@prospecttax.com WEB-SITE Gerald D. Watson, EA 951/ gwatsontax@hotmail.com DON'T FORGET Our Annual Meeting, June 14th!! The Nominating Committee wants to remind every voting member that we elect our upcoming Board of Directors at this meeting. Nominations from the floor can be made at this meeting!! The Slate of Candidates for the Board of Directors for the July 1, 2017-June 30, 2018 Officers: President of the Chapter: Joel Hendriks, EA First Vice President: Amber Morgan, EA Second Vice President: Vic Morel, EA Secretary: Sylvia Andrade, EA Treasurer: Ronald Uehle, EA CSEA Director: Donald Stacy, EA Board Directors: Deborah Blaze, EA Paul Cheatham, EA Wade Cheney, EA Patricia La Rue, EA Nancy Sellers, EA Gerald D Watson, Jr. EA Gloria J Williams, EA Come on out and be a part of electing the next Board of Directors!! Meet Some of our Nominees: Amber M. Morgan, EA I am Amber M. Morgan, EA and I will be fulfilling the role of our Chapter s First Vice President for the FY. To tell you a bit about myself, I have been preparing taxes since 2009 and earned my EA credential in 2013 after discovering my passion for representation. I relocated from Orange County as a newly born enrolled agent to the Inland Empire that same year, and joined the CSEA in Being able to mingle and discuss tax law with other tax practitioners has been such a rewarding and enriching experience; it is really quite amazing to chat with various Chapter members to hear their perspectives and experiences you can learn so much! I would describe myself as a woman of the people, because I have always enjoyed working with others to find solutions that benefit the greater good. As your First Vice President, I eagerly look forward to supporting our Chapter by representing your interests and needs. I welcome your feedback and your suggestions on how we can provide the best support to our members and how to continue promoting the enrolled agent credential.

3 Joel Hendriks, EA Joel Hendriks, EA earned his B.S. in accounting from UC Riverside and became an EA in He began his career working for four years for an Inland Empire CPA firm and has owned his own practice in Redlands since Currently, he is serving as our Chapter s First Vice President and Program Chair. Over the years that I have been a member of CSEA, I have always viewed my fellow Members, not as the competition, but as my friends and colleagues! I believe that the fantastic education offerings may very well be what brings Members in the door, but the relationships formed keep us all coming back. If elected President, I will work to foster an environment that encourages forming new relationships, mentoring each other, and solving problems together! Vic Morel, EA My name is Vic Morel, EA nominee for 2nd VP. I worked for the IRS for 34 years. I have an BA & MS from C.U.N.Y. (Richmond College) and I am enrolled to practice before the IRS. I retired from IRS as an IRS Appeals Settlement Officer. Prior to working in IRS Appeals, I was an IRS Collection Manager for 12 years. My experience has been in the following areas: IRS Appeals Tax Issues, & IRS Collection Issues. I worked as an Offer-in-Compromise Specialist, Revenue Officer, IRS Instructor, and an Acting ACS Assistant Branch Chief in the old Kearney Mesa (San Diego) office. My expertise as a Tax Resolution Specialist is in the areas of Trust Fund Recovery Penalty investigations, Collection Due Process (CDP) hearings, Penalty Abatement Requests with Appeals considerations, Business & Personal Tax Resolution, Complex Installment Agreement negotiations, Tax Audit Consultations, Complex Tax Account transcript analysis, Offer-in-Compromises, Payroll Tax Problems, Innocent Spouse issues, unfiled returns, Penalty Abatements, Audit representation, & Identity Theft tax issues. I have testified in Tax Court & Federal District Court as an Expert Witness. As the nominee for the Inland Empire CSEA - Second Vice President position, I plan to represent the IECSEA Chapter by fully supporting the Enrolled Agent (EA) designation by promoting educational awareness and to help the Chapter become more visible in the local communities. Deborah M Blaze, EA for Board Director I have been an Enrolled Agent since 2010; however, I have been doing taxes since I graduated high school in 1972 and went to work for a CPA in Downey, California. In 1978 I owned my own bookkeeping and tax office until 1989 when I went back to college and graduated in 1991 from CSUSB with a BS in Business Administration with an emphasis in account. Because I was a single parent with four young children, I went to work as a Controller. In 2004, I was laid off due to the downfall in the tech industry. I went to work for Continental Business Service in San Bernardino under the direction of John Miller, CPA. Through his direction and teaching, I was able to improve my tax and representation skills. In 2011, Mr. Miller and I formed our tax practice, Taxpayer Advocate and Associates, Inc. I work on all aspects of tax as well as representation. In 2016, Mr. Miller fully retired and turned the business over to me. I have always loved tax preparation no matter how hectic it gets. I look forward to serving as Board Director and help lead the Inland Empire Chapter of CSEA in helping other tax professionals and keeping the public informed regarding the Enrolled Agents role in tax preparation and representation. PIA Update Promoting the Enrolled Agent Designation!! In promoting the Enrolled Agent designation, the Public Information and Awareness Committee (PIA Committee) designed and placed this ¼ page advertisement ( below ) in the Inland Empire Magazine in January 2017 and it will also appear in the July 2017 issue.

4 QUICKFINDER Barbara Robertson, EA, Chair Our chapter will be giving FREE Quickfinders to members that attend 5 meetings from May-Dec 2017 and sign in. Members attending 6 meetings during this same time frame will receive a FREE Business Quickfinder. The books will be mailed directly to your address on file with CSEA. Please keep your address current. CO-SPONSORED SEMINARS Barbara Robertson, EA Chair REMINDER, WHEN SIGNING UP, YOU MUST PUT INLAND EMPIRE CHAPTER IN THE REFERRAL LINE ClientWhys Total Practice includes the one day seminar, 8 hours of correspondence course and 12 monthly webcasts. Also you will receive a Big Book of Taxes reference guide and access to the timely updated on-line Big Book of Taxes. 1040/540 Review & Update Seminar 2017 November 10, 2017 DoubleTree by Hilton, Ontario 8 hour seminar only $239 Registration Information: Phone (909) or Our chapter earns $25 for each member attending Brass Tax Seminars STOCKING YOUR TOOL BOX Wednesday, 9/20/17, Ontario Radisson Early Bird Fee 7/31 $235 TUNEUP/UPDATE San Bernardino Doubletree, Wednesday 11/29/17 Ontario Radisson, Friday, 12/15/17 Early Bird Fee 10/31/17 $235 Tax Court Reviews Paul Cheatham EA In T.C. Memo the main issue is whether the petitioner, Patricia S. Windham, is a real estate professional within the meaning of IRC Sec. 469( c )( 7). This is a frequently litigated issue, which the IRS usually wins. It is worthwhile to review a case where the petitioner prevails. Patricia has been a stock broker for more than 30 years. In 2010, she was employed by Wells Fargo in its brokerage department. On her timely filed 2010 Form 1040 she reported wage income of $285,437 from Wells Fargo, $182,025 of retirement account taxable distributions, and a Schedule E rental loss of $307,933 from her rental activities. Patricia owned and managed 12 rental properties and had a 50% interest in a vacant lot. She managed all aspects of the properties, including vetting potential clients, collecting rent, and overseeing contractors. To qualify as a real estate professional, the taxpayer must meet three tests: 1. Own at least one interest in rental real estate; and 2. Spend more than one-half of their personal service time in real property trades or businesses in which the taxpayer materially participates, and 3. Perform more than 750 hours of service during the tax year in real property trades or businesses in which the taxpayer materially participates. Patricia credibly testified, and produced written records to support her testimony, that she spent 600 hours in her brokerage activities and hours in real estate activities. It was also noted that she spent a considerable amount of time and money to keep her rental real estate activities viable, as evidenced by the substantial distribution from her retirement account in this year. The court seemed to have little difficulty in determining that Patricia meets the requirements of IRC Sec. 469( c )( 7 ) ( B ) to qualify as a real estate professional. Accordingly, her Schedule E losses for 2010 are not subject to the Sec. 469 passive loss limitations. 8 Hrs CPE Our chapter earns $25 for each member attending, make sure when registering to put IEEA in Referred by line.

5 Inland Empire Chapter Of the California Society of Enrolled Agents Proposed 4/25/17 BYLAWS ARTICLE I NAME, SERVICE AREA, PURPOSES, RESTRICTIONS & DEFINITIONS 1.01 NAME The name of this unincorporated Chapter is the Inland Empire Chapter of the California Society of Enrolled Agents CHARTER AND GEOGRAPHICAL BOUNDARIES The California Society of Enrolled Agents (CSEA) has chartered the Inland Empire Chapter as a Chapter serving the geographical area of San Bernardino and Riverside Counties PURPOSES a) To promote and protect all aspects of the profession of Enrolled Agents. b) To cultivate a spirit of professional cooperation among the Members. c) To require a professional level of competence, character and integrity among the Members; and d) To represent the Member s interests in their relationship with the State Society and its aims and programs RESTRICTIONS All programs, policies, and activities of the Chapter shall be consistent with: a) CSEA Bylaws and these Chapter Bylaws; b) Federal, State and Local antitrust and trade regulations and laws; and c) Applicable tax-exemption requirements PARLIAMENTARY AUTHORITY Unless otherwise specified in these Bylaws, or otherwise required by the California Corporation Code, Robert s Rules of Order, Newly Revised shall govern the Chapter in all cases to which they are applicable and in which they are consistent with the Bylaws or any special rules of order the Chapter may adopt. ARTICLE II MEMBERS 2.01 MEMBERSHIP QUALIFICATIONS Members of the Chapter shall be members of the California Society of Enrolled Agents and the National Association of Enrolled Agents MEMBER EMERITUS Member Emeritus status is extended to CSEA Member Emeritus NON-MEMBER AFFILIATE a) The Chapter shall recognize the Professional Associate and Affiliate status as established by of the State Society. b) The Chapter may recognize other associate/ affiliate categories of persons not otherwise eligible of membership, provided that such associate/affiliates shall not vote on any issue before the Chapter members and shall not hold elective or appointive office. The word Member shall not be used to describe any associate/affiliate in any title or official document provided to the associate/affiliate DISCIPLINE A Member or a non-member associate/affiliate is liable for discipline in accordance with the Ethics and Professional Conduct procedures of the State Society, which are incorporated into these Bylaws by references MEMBER OBLIGATION TO FOLLOW CHAPTER RULES Each Member and non-member associate/affiliate of this Chapter agrees to be bound by these Bylaws and any amendments thereto, and by the lawful actions of the Board of Members of the Chapter. ARTICLE III DUES AND ASSESSMENTS 3.01 DUES The Board of Directors may establish dues and admission fees ASSESSMENTS The Board may set dues and fees, make assessments and set the terms of payment. Assessments in excess of the regular dues may be levied upon ratification at the Annual Meeting or a Special Meeting by two-

6 thirds (2/3) vote of the Chapter membership in attendance. ARTICLE IV 4.01 BOARD OF DIRECTORS The Board is the governing body of the Chapter and has authority and is responsible for the supervision, control and direction of the Chapter COMPOSITION The Board shall be composed of the Officers of the Chapter, at least five (5) but no more than seven (7) Directors, the CSEA Director/s and CSEA Representative. Each member of the Board of Directors shall be a Member of the Chapter ELECTION AND TERM OF OFFICE The members shall elect Directors at the Annual Membership meeting for a term of one (1) year VACANCIES If a vacancy occurs on the Board for any reason, the Board of Directors may select a Member to assume the duties of the vacant position for the unexpired portion of its term ABSENCE If a Director is absent from two consecutive Board meetings in any one fiscal year, for reasons which the remaining Members of the Board of Directors shall be determined to be insufficient, his or her resignation shall be deemed to be rendered and accepted, and he or she shall be so notified MEETINGS A meeting of the Board of Directors may be called by the President, and shall be called upon written requests of two (2) Members of the Board of Directors OPEN MEETINGS All meetings of the Board of Directors shall be open to the Members except when issues relate to ethics, professional conduct, personnel, or a lawsuit involving the Chapter is before the Board of Directors BOARD ACTION Every act or decision done or made by the Board of Directors present at a meeting duly held at which a quorum is present is the act of the Board of Directors. ARTICLE V OFFICERS 5.01 The Officers of the Chapters shall be President, First Vice President, Second Vice President, Secretary, Treasurer and Immediate Past President, each of which shall be a Member of the Chapter. The Officers shall have such authority and responsibility customary for their office, and in accordance with the law, Bylaws, procedures and policies of the Chapter ELECTION AND TERM OF OFFICE Officers shall be elected at the Annual Membership Meeting. The term of office for Officers shall be one (1) year. No Officer may be elected for a term to exceed two (2) consecutive terms in the same office PRESIDENT The President is the Chief Executive Officer of the Chapter SECRETARY The Secretary shall oversee the official record keeping of the Chapter TREASURER The Treasurer is the Chief Financial Officer of the Chapter VACANCIES If there is a vacancy among the offices for any reason, the Board of Directors may select a Member to assume the duties of the vacant position for the unexpired portion of its term REMOVAL An Officer may be removed for adequate reason as determined by the Board, or if an Officer is absent from two consecutive meetings in any one fiscal year, for reasons which the remaining Members of the Board of Directors shall be determined insufficient, his or her resignation shall be deemed to be rendered and accepted and he/she shall be so notified QUORUM A quorum of the Board of Directors shall be a majority of the Board of Directors.

7 ARTICLE VI MEMBERSHIP MEETINGS 6.01 ANNUAL MEMBERSHIP MEETING The Chapter shall hold an annual meeting of the Membership at the place and on the date that the Board of Directors determines. At the Annual Membership Meeting, Directors, Officers, CSEA Director, and CSEA Representative shall be elected. The Board shall report the activities of the Chapter to the Members and other business shall be transacted as may be properly brought before the meeting SPECIAL MEETINGS Special meetings of the Chapter Membership may be called by the President or the Board of Directors, and shall be called upon written petition signed by five (5) percent of the Members NOTICE The Board must give Chapter Members notice of all annual and special meetings at least ten (10) days before the meeting QUORUM VOTING The presence of ten (10) percent of the Membership of the Chapter constitutes a Quorum. ARTICLE VII REPRESENTATION TO CSEA 7.01 CSEA DIRECTOR The Chapter shall elect one voting Member of the Chapter to be a Member of the CSEA Board of Directors REPRESENTATIVE (NON-VOTING OBSERVER) AT CSEA BOARD OF DIRECTORS MEETINGS The Chapter shall elect one voting Member of the Chapter to be Non-Voting Observer at CSEA Board of Directors meetings ELECTION AND TERM OF OFFICE CSEA Director shall be elected at the Annual Chapter Membership Meeting for a term of two (2) years. The term of office shall be from the date of the first CSEA Board of Directors Meeting following the CSEA Annual Membership Meeting until the adjournment of the final CSEA Board of Directors meeting two (2) years hence DUTIES The duties of the CSEA Director are defined in CSEA Bylaws VACANCY If the current CSEA Director or the elected Non- Voting Observer are unable to serve, the Chapter Board shall appoint a Member of the Chapter to fill the position for the unexpired term REMOVAL If the Chapter Board determines that there is adequate reason to replace the CSEA Director or the Non-Voting Observer, the Board will appoint a voting Member to fill the vacant position for the unexpired term. ARTICLE VIII COMMITTEES 8.01 COMMITTEES The Board of Directors may establish procedures for the creation and operation of standing committees and task force committees NOMINATING COMMITTEE There shall be a Nominating Committee of no less than five (5) members elected by the Board of Directors. This Committee may inform the Board of Directors, but shall report to the Membership no later than ten (10) days prior to the Annual Membership Meeting EXAMINATION REVIEW COMMITTEE Not later than the second Board of Directors meeting of the current term of Office, the President shall nominate, for the Board of Directors confirmation, an Examination Committee to review the books and records of the Chapter. The Examination Committee report shall be delivered in writing to the Board of Directors no later than its first board meeting in September. The Board of Directors shall cause said report to be presented to the Membership OPEN MEETINGS Committee meetings shall be open to the Members with the exception of the Nominating Committee.

8 ARTICLE IX FISCAL YEAR 9.01 FISCAL YEAR The fiscal year of the Chapter shall be July 1 through June 30. ARTICLE X INDEMNIFICATION INDEMNIFICATION To the fullest extent permitted by law, the Chapter shall defend, indemnify and hold harmless its agents who are subjected to any claim by reason or any alleged or actual action or inaction in the performance of their duties performed in good faith on behalf of the Chapter. Agent for this purpose shall include any and all Directors, Officers and employees, past, present and future. ARTICLE XI AMENDMENT OF BYLAWS AMENDMENT Amendments to these Bylaws may be made at any meeting by a majority vote of the Members voting. annual meeting or special meeting by a two-thirds (2/3) vote of the Members voting PROPOSALS OF AMENDMENTS Proposals to amend these Bylaws may be made by the signature of five (5) Members and submitted to the Bylaws Committee for review. After review, proposed amendments will be published in the Chapter s news letter for the general Membership to review not later than ten (10) days prior to the meeting where a ballot will be taken for a final approval. ARTICLE XII INTERPRETATION INTERPRETATION These Bylaws and Amendments thereto must be consistent with the California Society of Enrolled Agents Bylaws at all times. The Bylaws are subject to and must be consistent with the CSEA Bylaws and must be interpreted to conform with the CSEA Bylaws as they may be amended from time to time.

9 The Inland Empire Chapter in conjunction with ClientWhys presents the annual 1040 Review & Update Seminar November 10, 2017 DoubleTree by Hilton Ontario Airport 222 N. Vineyard Avenue, Ontario Register Early and Save! This year we are offering an exceptional seminar/webcast combo that will keep you up to date and engaged yearround. This unique package of continuing education maximizes your education opportunities while minimizing interference with your business operations, allowing you to access on demand webcasts and take the self-study course at your leisure. Here is what the seminar/webcast combo provides: 1. 1-day Live Seminar (3 hrs Fed Update plus 5 hrs of Fed Tax Subjects), including lunch. 2. The highly regarded Big Book of Taxes. Includes CA differences throughout. This year each attendee will be provided with a condensed printed version of the Big Book of Taxes for easier classroom study, a digital version of the full text for your computer, and new for this year, a tablet version of the full text. Those desiring a full 900-plus page printed version of the Big Book of Taxes may order one for an additional $49 plus applicable shipping and sales tax. 3. Monthly 1-Hour CE On-Demand Webcast with current changes and solutions to knotty problems encountered by our students solutions to real-life tax issues. No exam, just attendance verification. 4. Access to the very popular ClientWhys Tax Forum, where you will get answers to your questions. 5. Unlimited CE from ClientWhys library of self-study courses and webcasts (including a 2-hour ethics course and 5-hour CA differences course for those who need them for their annual CE requirement). Price: $375 ($338 by June 1) Where else can you get this much bang for your buck? Only want to attend the Seminar? No problem, the seminar only package includes items 1,2 & 4 listed above Price: $239 ($219 by June 1 and $229 by August 31) Sign Me Up!! Total Practice Seminar/Webcast! Seminar only Name:! EA! CPA! CFP! CRTP Address: Phone : Fax : Address: MAKE CHECK PAYABLE TO: ClientWhys, Inc., 3300 Irvine Avenue Ste. 100, Newport Beach, CA or Fax or charge it to my credit card:! Visa! MasterCard! Amex! Discover Card# Exp. Name on Card: Signature: You can also call x1 to reserve your seat or order online at taxcpe.com. Be sure to mention you are registering from the chapter. No prerequisites or advance preparation required. Classes are scheduled from 8:00 a.m. - 4:30 p.m. with a 1-hour lunch break. Seminar text, handouts, badges and other materials will be available to pick up at 7:30 a.m. Refund Policy: Refunds will be granted if requested at least 10 days before the seminar begins; 10% of fee will be withheld from all refunds. We will be happy to transfer your registration to another location, space permitting, if you request the change at least 10 days prior to the seminar date. There is a $15 transfer fee. Cancellations within 10 days of the seminar date can only be credited to your account for a future seminar. No exceptions. Sorry, no tape recording permitted. For more information regarding administrative policies, such as complaints and refunds, please call our offices at (800) Ext. 1. Accreditation: Visit taxcpe.com and click on Accreditation.

10 Wednesday, June 14, 2017 Chapter Meeting Basic 1041 Returns by Vicki Mulak, EA, CFP 5:30 Social; 6:00 Dinner; 7:00-9:00 CE Presentation Chapter Meeting location: Double Tree by Hilton 285 E. Hospitality Lane, San Bernardino, CA (at Waterman & 10 Fwy) June 14, 2017 July 12, 2017 August 9, 2017 September 13, 2017 September 20, 2017 Chapter Dinner Meeting-Basic 1041 Returns by Vicki Mulak, EA, CFP - RSVP by Friday, June 9th Chapter Dinner Meeting-Tax Stuff You Thought You Knew by Lisa Ihm, EA - RSVP by Friday, July 7th Chapter Dinner Meeting-CA Tax Updates by Lynn Freer, EA - RSVP by Friday, August 4th Chapter Dinner Meeting-SpeakerTBA Stocking Your Tool Box, Brass Tax, Ontario October 11, 2017 November 8, 2017 November 10, 2017 November 29, 2017 December 13, 2017 December 15, 2017 Chapter Dinner Meeting-Speaker TBA Chapter Dinner Meeting-Speaker TBA 1040 Review, ClientWhys, Ontario 1040 Tune Up, Brass Tax, San Berdardino Chapter Dinner Meeting-Speaker TBA 1040 Tune Up, Brass Tax, Ontario Due to Hotel Policy dinners will not be provided without prior reservations. Chapter Program cost is $42 for members, if registered by 6/9/17; $47 for non-members and guests if registerd by 6/9/17. $50 for members after 6/9/17 to 6/14/17; $55 for non-memberafter 6/9/17 to 6/14/17. RSVP to Ron Uehle, ron@topofthelinetax.com or We have a new secure credit card payment and online registration for events through 123signup. We accept Visa, MasterCard and Discover. We have opted out of American Express due to the higher cost for processing. You will receive a confirmation by that you are registered. You can still pay by check or cash at the door and this option is available through the online registration at can still pay by check or cash at the door and this option is available through the online registration at To receive Chapter IdEA s Newsletter by print Call Dave at or dave@ddktax.com On-line Tax Help: Very Active Facebook Groups for Enrolled Agents: US Tax Pros; Tax Pros; Enrolled Agents The Tax Professionals. Linked In Groups: NAEA, and California Society of Enrolled Agents EARLY BIRD REGISTRATION for the 2013 Practitioner s Update Seminar ends DECEMBER 15, Sign up today and save. See registration flyer in this newslette Chapter IdEA s is published May-January by the Inland Empire Chapter, CSEA. Classified ads are free to members up to 35 words; for non-members the cost is $25. The Newsletter subscription is $15 per year. It is distributed free to members of the Chapter. Checks payable to CSEA; include your name, address, , and phone number; send to Dave DeKoekkkoek, EA; 2551 S. Euclid Ave., Ontario, CA dave@ddktax. com. Editorial Board: Inland Empire Chapter CSEA gwatson@hotmail.com Heacock St., Ste 1 Moreno Valley, CA Return Service Requested First Class Mail