2025 Topics
• New Developments (Social Security Fairness Act, Disaster Relief)
• Individual Taxpayer Issues (Schedule A Items, Theft losses related to Internet scams)
• Rulings and Cases
• Ethics - Due Diligence and Ethical Practitioner
• Small Business Issues (Retirement plans)
• IRS Update (Business tax accounts, Alternative dispute resolution)
• S Corp Formation
• Real Estate Rental Activity Issues
• Related-Party Issues
• Various Specialized Trusts
• Schedule E
IRS Provider #0FY01 & NASBA Sponsor ID #103026
Presenters
Paul Bumgarner, Charlotte, NC
Shareholder, ABA, ATA, ATP, ARA
Paul is a sole practitioner in Charlotte, NC. Paul attended the University of North Carolina at Charlotte and is a graduate of Central Piedmont Community College with a degree in accounting. He has served as a seminar speaker for various accounting organizations for more than 35 years, 20 of which as a farm and small business tax instructor for NC State University.
Randall R Carlson, Clay Center, KS
President, EA, ABA, ATA, ATP, ARA
As president of Professional Tax Institutes, Inc., Randy has been in public practice for over 40 years. He is a graduate of Kansas State University. He is enrolled to practice before the IRS and holds all four ACAT credentials. Randy is a managing director at Sink, Gordon & Associates, LLP in Manhattan, KS, as well as Clay Center branch office manager.