Upcoming Next:

Extended Office Hours Tax & Tax Debt & Tax Audit Call-In

Maybe a typical CPA or tax preparer doesn't have time to talk during "tax season;" but I'm really not in the tax preparation business. I'm a tax attorney available to help people year 'round.

Why not talk to a tax attorney familiar with the process from books to return to penalty and criminal entanglement?

The fax line can be reached for single private uninterrupted calls on extended office hours today, Friday, March 6, 2020, from 5pm - 7pm.

After Hours Tax Call-In Number: (562)594-4414
Regular call line available anytime (562)594-9784

Helpful Hints:

(1) Good, detailed, complete reconstruction of records can work, but sloppy, incomplete sketchy reconstruction of records are likely to fail.

(2) Take & exercise each and every one of the opportunities to make yourself heard before IRS at every available procedural chance to express your position.

(3) Underreporting income is far worse than attempting to take excessive deductions because it more closely resembles evasion.

(4) Many citizens forget that willful failure to pay tax is a form of evasion. Its best to make a significant effort to pay toward your tax debt to avoid a willful avoidance form of evasion.

(5) IRS has for years operated under a "first contact rule" where IRS will generally refrain from referring a case for criminal prosecution where IRS is contacted first. Few consider using this principle before its too late.

(6) Many taxpayers don't know that there is a 10-year collection statute that can limit government's ability to collect a tax debt. Many taxpayers also don't know that the statute can be effectively moved out of effective reach by tolling events.

(7) Not many are aware that government user fees (such as for offers-in-compromise, bankruptcy, installment agreements, and more) are waived for low income taxpayers.

(8) If you prepare and file your own returns, that's good. It means that you know the nature and extent of your income and deductions. It also means that you won't either be conspiring with a tax preparer (a crime), nor being hung out to dry based upon an disclosure intake form you signed and gave to a preparer.


(9) Many citizens value the "monitor & take remedial action when the time is right" option. However few practitioners are willing to research this option in lieu of taking an action NOW, that may not be what the taxpayer needs or wants.

Curt is a California Board of Legal Specialization Certified Taxation Specialist. and a Tax Attorney, MBA. In addition to his J.D., Curt holds an LL.M. - Tax from the University of San Diego, B.S in Chemistry, Masters Degrees in Chemical and Electrical Engineering, and an M.B.A. - some of which was earned while working for Aramco. Curt was chair of the Taxation Advisory Committee of the California Board of Legal Specialization, a unit of California State government that oversees California's Legal Specialization Program, and then was chair of the main board of the California Board of Legal Specialization. A State Bar of California Approved Tax Specialization Continuing Education provider, Curt is also enrolled to practice before the Internal Revenue Service and admitted to practice before the United States Tax Court, enabling representation of taxpayers from any jurisdiction before the Internal Revenue Service and before the United States Tax Court.


Please check back with - http://www.patentax.com/CLE/ for upcoming programs.
Certified by State Bar of California Board of Legal Specialization: Taxation
Tax Specialization Continuing Education Provider #15203 Tools
curt@patentax.com for questions.
For more information, please call 562.594.9784
http://patentax.com/curt
http://patentax.com/CLE/

Bio:  Full (pdf)   Short Bio (pdf)  (jpg)
Latest OIC slides from IRS



Eventbrite Announcement


==============================
California Continuing Education, Inc., Presents
Tax Audit and Debt Solutions

A free presentation for the general public, including - an explanation of how tax debt works; how it is different from ordinary debt; the overlying criminal considerations; and strategies that can potentially help eliminate tax debt.
Audit: (http://www.patentax.com/CLHAUDI1.pdf )
Is your accountant too busy to talk about your upcoming audit?  Is there reluctance due to possible "Preparer Penalties" because of status as the paid return preparer?

Don't wait to achieve important goals faster by addressing IRS annoyance NOW!!!

I. Introduction
II. Audit Authority
III. Audit Triggers
IV.What and Where is Audit in the list of tax procedures?
V. Represent Self ?? Can Pro Se Taxpayers Prevail?? Will taxpayer quality be sufficient??
VII.Advantages of Professional Representation
VIII.Other Facts and Considerations

What about Tax Debt?

(http://www.patentax.com/CLHTxDeb1.pdf )

Does it make sense to continually worry about an IRS "adjustment?"  Or if and when IRS will begin taking action on your previous tax debt?

Isn't it best to look at preparation options far in advance of the need to take action?

Getting into trouble with the IRS, unfortunately, is far too easy. Lets talk about solutions!

March 3, 2020 7:00 PM – 8:00 PM PST Public Interactive Talk.
Location: Total Wine & More, 16272 Beach Boulevard, Huntington Beach, CA 92647


Curt is a California Board of Legal Specialization Certified Taxation Specialist. and a Tax Attorney, MBA. In addition to his J.D., Curt holds an LL.M. - Tax from the University of San Diego, B.S in Chemistry, Masters Degrees in Chemical and Electrical Engineering, and an M.B.A. - some of which was earned while working for Aramco. Curt was chair of the Taxation Advisory Committee of the California Board of Legal Specialization, a unit of California State government that oversees California's Legal Specialization Program, and then was chair of the main board of the California Board of Legal Specialization. A State Bar of California Approved Tax Specialization Continuing Education provider, Curt is also enrolled to practice before the Internal Revenue Service and admitted to practice before the United States Tax Court, enabling representation of taxpayers from any jurisdiction before the Internal Revenue Service and before the United States Tax Court.


California Continuing Education, Inc is a nonprofit California provider of professional (CLE, CPE) education for Attorneys, CPAs and members of the public encountering tax debt problems.

Please check back with - http://www.patentax.com/CLE/ for upcoming programs.
Certified by State Bar of California Board of Legal Specialization: Taxation
Tax Specialization Continuing Education Provider #15203 Tools curt@patentax.com for questions.
For more information, please call 562.594.9784
http://patentax.com/curt
http://patentax.com/CLE/
Bio:  Full (pdf)   Short Bio (pdf)  (jpg)
Latest OIC slides from IRS

Previous Location from February's presentation:

Total Wine, Towne Center, 7400 Carson Blvd, Long Beach, CA 90808
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Upcoming presentation opportunity Summer 2020:

INTELLECTUAL PROPERTY TAXATION, PAST & FUTURE?
California Society of Tax Consultants
2020 Summer Symposium
June 7-10, 2020
Silver Legacy Resort & Casino
Reno, Nevada
More, Later.....


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Prior Presentations
(1)

Tax Valuation Ethics Studies

with Curt Harrington

This two-hour ethics course explores valuation ethics and cases. A power-point presentation is backed up by an outline and a complete 10-case file for reference. The presentation is interesting as it implies that IRS finds that valuation practitioner discipline may be less efficient than various practitioner penalty provisions, and the use of taxpayer economic consequences. An implied larger problem is the short sighted appraiser selection criteria that results in (a) minimalist appraisal, by (b) unqualified or low-effort appraisers; much of which may be based upon taxpayer reluctance to ascribe value to a high-quality appraisal. The case facts teach lessons through the stories of published cases.

Course Objectives:

Identify current principles in play for a potential winning appraisal while determining a strategy to avoiding both ethics entanglement and a more negative taxpayer outcome.

Personally derive a feel for what is needed to protect the taxpayer, the tax practitioner and the appraiser, and conclude whether or not the weight of a mis-step is squarely on the taxpayer.

Identify a path to a more efficient arrangement for obtaining a high quality appraisal report and appraiser; the taxpayer and/or tax practitoner then understands and enables a maximized opportunity to determine taxpayer's own efficient, detail justifiable, highest taxpayer outcome preparation.
Wednesday, January 29, 2020

7:00 PM – 9:00 PM PST

Location:
Staples
2050 North Tustin Street
Orange, CA 92865

Curt is a California Board of Legal Specialization Certified Taxation Specialist. and a Tax Attorney, MBA. In addition to his J.D., Curt holds an LL.M. - Tax from the University of San Diego, B.S in Chemistry, Masters Degrees in Chemical and Electrical Engineering, and an M.B.A. - some of which was earned while working for Aramco. Curt was chair of the Taxation Advisory Committee of the California Board of Legal Specialization, a unit of California State government that oversees California's Legal Specialization Program, and then was chair of the main board of the California Board of Legal Specialization. A State Bar of California Approved Tax Specialization Continuing Education provider, Curt is also enrolled to practice before the Internal Revenue Service and admitted to practice before the United States Tax Court, enabling representation of taxpayers from any jurisdiction before the Internal Revenue Service and before the United States Tax Court.
2.0 Hours of TAX SPECIALIZATION-CLE/CPE ETHICS for CPA's & Attorneys is available and offered at no charge.
California Continuing Education, Inc is a nonprofit California provider of professional (CLE, CPE) education for Attorneys, CPAs and members of the public encountering tax debt problems.
Please check back with - http://www.patentax.com/CLE/ for upcoming programs.
Certified by State Bar of California Board of Legal Specialization: Taxation
Tax Specialization Continuing Education Provider #15203 Tools curt@patentax.com for questions about the syllabus or your particularized concerns.
For more information, please call 562.594.9784
http://patentax.com/curt
http://patentax.com/CLE/
Bio:  Full (pdf)   Short Bio (pdf)  (jpg)

 Casefile Preview
 Outline (PPT)Slides (PDF)
Eventbrite

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(2)

DEALING WITH TAX (and other) DEBT WORKSHOP

Taking Charge of your Relationship with the IRS


with Curt Harrington


Considerations:

Does it make sense to continually worry if and when IRS will begin taking action on your tax debt?

Isn't it best to look at options far in advance of the need to take action?

Would it not be better to plan for and take a more efficient action?

Wouldn't it be helpful to master the differences between tax debt and other types of debt?

Could your goals be achieved faster without the intrusion of IRS into your life?

How to deal with tax debts owed to the tax authorities (Federal and State);

How actions taken can toll (stop) the limitations periods for the IRS collection statute and Bankruptcy Rules;

Federal Bank Account Regulations: foreign country connection can cost the account and prison time;

Innocent Spouse Rules to prevent bad spouse from taking you with them;

Federal and State Criminal involvement & 4th and 5th Amendment weakness;

How Offers in Compromise and Bankruptcy disclosures can be dangerous;

Unilateral Payment Plans with designation of application to specific taxes & specific years;

Advantages of Doing Your Own Taxes, or "Did you know that your a tax preparer can be called upon to testify against the taxpayer for whom they prepared the return? ;and,


Getting into trouble with the IRS, unfortunately, is far too easy. Easy steps toward trouble include ignoring notices - not opening mail, not investigating and hoping and praying that IRS problems will disappear. The IRS can ruin your life. Creditors can ruin your life.

Tax Debt resolution suffers from a combination of infrastructure division and the resulting lack of awareness of how the two main tax debt relief mechanisms interact with each other. A thoughtful, comprehensive approach could compensate for this problem.

The taxpayer cannot make an informed decision without effectively understanding the tax debt system, the possible actions that can be taken, (including monitoring) and the possible result of taking a particular action.. Avoidance of involvement in one's own tax accounts due to procrastinating the unpleasant can be overcome with knowledge and adoption of a rational, realistic approach.

We will examine some of the in-depth options available to the taxpayer.

Presentation: Saturday, February 8, 2020, 2:00 - 4:00 pm.

Public Interactive Talk. (No CLE)

Location:

Staples

2050 North Tustin Street

Orange, CA 92865

Curt is a California Board of Legal Specialization Certified Taxation Specialist. and a Tax Attorney, MBA. In addition to his J.D., Curt holds an LL.M. - Tax from the University of San Diego, B.S in Chemistry, Masters Degrees in Chemical and Electrical Engineering, and an M.B.A. - some of which was earned while working for Aramco. Curt was chair of the Taxation Advisory Committee of the California Board of Legal Specialization, a unit of California State government that oversees California's Legal Specialization Program, and then was chair of the main board of the California Board of Legal Specialization. A State Bar of California Approved Tax Specialization Continuing Education provider, Curt is also enrolled to practice before the Internal Revenue Service and admitted to practice before the United States Tax Court, enabling representation of taxpayers from any jurisdiction before the Internal Revenue Service and before the United States Tax Court.


California Continuing Education, Inc is a nonprofit California provider of professional (CLE, CPE) education for Attorneys, CPAs and members of the public encountering tax debt problems.
California Society of Tax Consultants
2020 Summer Symposium
June 7-10, 2020
Silver Legacy Resort & Casino
Reno, Nevada

Please check back with - http://www.patentax.com/CLE/ for upcoming programs.
Certified by State Bar of California Board of Legal Specialization: Taxation
Tax Specialization Continuing Education Provider #15203 Tools curt@patentax.com for questions about the syllabus or your particularized concerns.
For more information, please call 562.594.9784
http://patentax.com/curt
http://patentax.com/CLE/
Bio:  Full (pdf)   Short Bio (pdf)  (jpg)



PAST EVENTS

Free Long Beach Tax Debt Talk:
Tackling Your Tax Debt with Attorney Curt Harrington, JD, MBA, LLM
Achieve important goals faster with IRS leaving you alone!!!
January 13, 2020 2:00 PM – 3:00 PM PST Public Interactive Talk. Location: Total Wine, Towne Center, 7400 Carson Blvd, Long Beach, CA 90808

https://www.builtinla.com/node/60971


Free Long Beach Tax Debt Talk:
Tackling Your Tax Debt with Attorney Curt Harrington, JD, MBA, LLM
Achieve important goals faster with IRS leaving you alone!!!
January 20, 2020 2:00 PM – 3:00 PM PST Public Interactive Talk. Location: Total Wine, Towne Center, 7400 Carson Blvd, Long Beach, CA 90808

https://www.builtinla.com/event/tackling-your-tax-debt-attorney-curt-harrington-jd-mba-llm/61011



Online Two Hour IRS approved CE in ETHICS entitled 《 TAX VALUATION ETHICS STUDIES
 Thursday December 26, 2019 @ 10AM PST.

 Casefile Preview

 Outline


 Slides (PPT) Slides (PDF)

Eventbrite


 

Log

California Continuing Education, Inc., Presents


 

LIVE PROGRAM BE ANNOUNCED

Curt is a California Board of Legal Specialization Certified Taxation Specialist. and a Tax Attorney, MBA. In addition to his J.D., Curt holds an LL.M. - Tax from the University of San Diego, B.S in Chemistry, Masters Degrees in Chemical and Electrical Engineering, and an M.B.A. - some of which was earned while working for Aramco. Curt was chair of the Taxation Advisory Committee of the California Board of Legal Specialization, a unit of California State government that oversees California's Legal Specialization Program, and then was chair of the main board of the California Board of Legal Specialization. A State Bar of California Approved Tax Specialization Continuing Education provider, Curt is also enrolled to practice before the Internal Revenue Service enabling the representation of taxpayers from any jurisdiction before the Internal Revenue Service and is admitted to practice before the United States Tax Court. Curt is also Certified by State Bar of California Board of Legal Specialization, Taxation.

California Continuing Education, Inc is a nonprofit California provider of professional education for Attorneys, CPAs and members of the public encountering tax debt problems. Related verifying websites:

Certified by State Bar of California Board of Legal Specialization: Taxation

Tax Specialization Continuing Education Provider #15203

Contact: curt@patentax.com for questions about the syllabus or your particularized concerns.

This will be a public presentation without CLE
Please join us!

Please share this with anyone you believe might be interested.

Call (562)594-9784 for Questions




California Continuing Education, Inc., Presents

Community Tax Talk - Anatomy Of Tax Debt with Attorney Curt Harrington, JD, MBA, LLM-Tax
Gelson's Market
6255 East 2nd Street
Long Beach, California 90803
Saturday, November 30, 2019
2:30pm - 4:00pm
Non-CLE-credit presentation & taxpayer Q&A
A free presentation for the general public, including an explanation of how tax debt works; how it is different from ordinary debt; the overlying criminal considerations; and strategies that can potentially help eliminate tax debt.
Curt is a California Board of Legal Specialization Certified Taxation Specialist. and a Tax Attorney, MBA. In addition to his J.D., Curt holds an LL.M. - Tax from the University of San Diego, B.S in Chemistry, Masters Degrees in Chemical and Electrical Engineering, and an M.B.A. - some of which was earned while working for Aramco. Curt was chair of the Taxation Advisory Committee of the California Board of Legal Specialization, a unit of California State government that oversees California's Legal Specialization Program, and then was chair of the main board of the California Board of Legal Specialization. A State Bar of California Approved Tax Specialization Continuing Education provider, Curt is also enrolled to practice before the Internal Revenue Service enabling the representation of taxpayers from any jurisdiction before the Internal Revenue Service and is admitted to practice before the United States Tax Court. Curt is also Certified by State Bar of California Board of Legal Specialization, Taxation.
California Continuing Education, Inc is a nonprofit California provider of professional education for Attorneys, CPAs and members of the public encountering tax debt problems. Related verifying websites:
Certified by State Bar of California Board of Legal Specialization: Taxation Tax Specialization Continuing Education Provider #15203
Contact: curt@patentax.com for questions about the syllabus or your particularized concerns.
This will be a public presentation without CLE. Please join us! Please share this with anyone you believe might be interested. Call (562)594-9784 for Questions Non-CLE credit presentation with Q&A Eventbrite Website Announcement paperless Invite Card
California Continuing Education, Inc.,
Presents
November 20, 2019 Public Presentation: AVOID STARTUP HARASSMENT -
Startup Checklist
Barnes & Noble
6326 E. Pacific Coast Hwy
Long Beach, CA 90803
6:30pm - 8:00pm
Call (562)594-9784 for Questions
Non-CLE credit presentation with Q&A
Eventbrite Website Announcement

Past Talk California Continuing Education, Inc., Presents

November 6, 2019 Public Presentation:

"Anatomy Of Tax Debt" Barnes & Noble 6326 E. Pacific Coast Hwy Long Beach, CA 90803 6:30pm - 7:30pm Call (562)594-9784 for Questions Non-CLE credit presentation with Q&A Eventbrite Website Announcement


Future Tax Program

 Casefile Preview


 
California Continuing Education, Inc., Presents

  
UPCOMING EVENTS

California Continuing Education, Inc., Presents

               "TAX DEBT CONTROL"

Taking Charge of your Relationship with the IRS

Outline: (TaxDebtControl) Getting into trouble with the IRS, unfortunately, is far too easy. Easy steps toward trouble include ignoring notices - not opening mail, not investigating and hoping and praying that IRS problems will disappear. The IRS can ruin your life. Creditors can ruin your life. Tax Debt resolution suffers from a combination of infrastructure division and the resulting lack of awareness of how the two main tax debt relief mechanisms interact with each other. A thoughtful, comprehensive approach could compensate for this problem. The taxpayer cannot make an informed decision without effectively understanding the tax debt system, the possible actions that can be taken, (including monitoring) and the possible result of taking a particular action.. Avoidance of involvement in one's own tax accounts due to procrastinating the unpleasant can be overcome with knowledge and adoption of a rational, realistic approach. We will examine some of the in-depth options available to the taxpayer. Be prepared!