Trusts: Pen to Paper

Saturday, July 25, 2026 - Mini Seminar

Presented by Larry Pon,CPA/PFS, CFP, EA, USTCP, AEP



Our clients are creating trusts for various reasons and tax returns need to be prepared for this lucrative part of your tax practice. We will be reviewing fiduciary accounting and taxation. We will go over the concept of distributable net income (DNI) and go through a case study with a simple trust and complex trust.



Learning Objectives

1. Learn about different types of trusts.

2. Review trust accounting and computing DNI (Distributable Net Income).

3. Learn how to properly prepare a Form 1041 for a simple trust and

complex trust.

IRS: WZA09-T-03792-26-I; 4 hours Fed Tax Law Topics

CTEC: 1001-CE-10187; 4 hours Fed Tax Law Topics

IRS Civil Penalties & Handling Non-Filers and Bankruptcy

Saturday, August 8, 2026 - Mini Seminar

Presented by Steven L. Walker, Esq.



This presentation will explore the essential strategies and insights that will empower you to defend your clients’ interests when faced with IRS civil penalties, non-filers and bankruptcy.

Navigating penalties of all types, including FBAR penalties, will be discussed along with how best to build defenses against them. We will distinguish accuracy-related penalty defenses from fraud penalty burdens of proof. Also planned in the discussion are abatement’s practical and procedural differences and the keys to tax court litigation tactics. Apply the reasonable cause standard and know what evidence supports (or defeats) a penalty abatement request.

How can you assist clients to get back into compliance and avoid a criminal tax case? Once you identify why a taxpayer became a non-filer, we will then discuss the IRS's non-filer enforcement tools and apply a step-by-step methodology for bringing a non-filer into compliance. Learn how to recognize when there is criminal exposure and know the referral/ethical boundaries for a representative. Explore resolution options and build a strong knowledge of due diligence obligations specific to non-filer engagements within Circular 230. 

When your client must move forward in bankruptcy, this presentation will help you understand which types of tax debts can and cannot be discharged. You will learn how to apply the core dischargeability tests for income taxes and distinguish the treatments between different types of tax debts. Learn the truth of the common misconception: "You can't discharge taxes in bankruptcy". 

IRS: WZA09-T-03803-26-I; 4 hours Fed Tax Topics

CTEC: 1001-CE-10196; 4 hours Fed Tax Law Topics

Ethics Review

August 20, 2026 - Lunch & Learn

Presented by Annette Nellen, CPA, Esq. 



This presentation covers various events and developments in recent years involving ethical considerations for tax practitioners. Topics include the expansion of the use and misuse of generative AI tools, challenges of tax research due to tricky design approaches of Treasury and IRS and IRC complexity, dealing with changes in IRS examination processes and frequency, OPR issue releases, remote work issues, privacy considerations, keeping clients informed of significant law changes, and more.

Learning Objectives

1. Understand recent developments in tax ethics, including from the IRS OPR (now TPMO).

2. Explain ethics relevance of various practice topics of today, including the use of generative AI tools and other technologies, workplace and remote work, privacy and security considerations, dealing with increasing complexity of the tax law,

3. Learn best practices for keeping clients informed of significant law changes, unauthorized practice of law,

and other ethical considerations.

IRS: WZA09-E-03801-26-I; 2 hours ETHICS

CTEC: 1001-CE-10194; 2 hours Ethics

Save the Dates for Upcoming Education

Upcoming Lunch & Learn Speakers

*registrations are in progress & will be open shortly

• September 17, 2026 Lunch & Learn – Santa Clara County Assessor Neysa Fligor discussing new initiatives, programs and services available, including tips on Proposition 19 and other laws.

• October 22, 2026 Lunch & Learn – Jennifer Chiou, IRS Supervisory Special Agent & Public Information Officer

• November 19, 2026 Lunch & Learn – Andrew Hall, CFP, EA presenting Asset Location and Tax Loss Harvesting

In Support of San Jose State University

& Lucas College and Graduate School of Business

Advanced Tax Practice Certificate

Broaden Your Tax knowledge to Drive Career Growth in Just Nine Units

Advance Your Tax Career, Deepen Your Tax Research Skills Including for AI, or Prepare for the EA Exam by Earning an Advanced Tax Practice Certificate at SJSU!



This 3-course (9 unit) program can be completed in one year. Start with Tax Research in Fall and finish with Taxation of Business Entities and Taxation of Property Transactions in spring (while avoiding busy tax season times from early March to mid-April). This program is offered online in the evenings. The property transactions course is offered in an asynchronous format to allow significant scheduling flexibility for you. Prerequisites are an undergrad degree with a 3.0 or higher GPA, and completion of principles of financial reporting and an undergraduate tax course.

2021 The Alameda #280

San Jose, CA 95126

(800) 832-6732