This course serves as a guide to the rules and regulations of the Georgia State Board of Accountancy. This CPE session qualifies for the one-hour of Georgia rules and regulations specific ethics now required for license renewal. The Georgia Society of CPAs is a Georgia State Board of Accountancy-approved provider.

J P. Garverick, CPA, MT, CFP
The Garvs, LLC THE Tax U , Goodyear, AZ

Review various Federal income tax laws impacting individuals, emphasizing newly enacted tax legislation, court cases and IRS guidance. Topics will be determined based on the latest developments up to the conference date.

J P. Garverick, CPA, MT, CFP
The Garvs, LLC THE Tax U , Goodyear, AZ

Review various Federal income tax laws impacting businesses, emphasizing newly enacted tax legislation, court cases and IRS guidance. Topics will be determined based on the latest developments up to the conference date.

Ritesh G. Patel, J.D., LL.M
Cohen Pollock Merlin Turner, P.C. , Atlanta, GA

Discuss recent case law and developments that impact estate planning this year (and next year) and discuss standard planning techniques implemented by estate planners to address various uncertainties in transfer tax exemptions and meet clients’ goals. Also, proper reporting of such common estate planning techniques will be addressed.

Jeff Dorris, CPA
Mauldin & Jenkins CPAs LLC , Atlanta, GA

Examine 2023 updates and overall trends, including income, franchise, sales and use, and property taxes.

Arthur Auerbach, CPA, CGMA
Arthur Auerbach CPA , Atlanta, GA

Discuss updates from the IRS regarding the processing and new forms for the upcoming filing season. Also, address the difference between extending a filing deadline and postponing, particularly regarding nationwide natural disasters.

Hale E. Sheppard, J.D., LL.M.
Chamberlain, Hrdlicka, White, Williams & Aughtry , Atlanta, GA

This tax incentive has all the elements to ignite a major battle: four complex laws, multiple sources of administrative guidance, rules with retroactive effect, long delays, IRS processing errors, companies advertising questionable credit claims, withdrawal and disclosure programs, disparate assessment periods and warnings of serious enforcement. Review the rules, common misconceptions, tricky issues, and recent actions taken by the IRS as ERC battles get underway.

Vivian D. Hoard, Esq.
Fox Rothschild LLP , Atlanta, GA

Review recent cases and court rulings related to the never-ending tax litigation over conservation easements.

Dietra D. Grant
Internal Revenue Service , Atlanta, GA

Discuss the high-level achievements of Taxpayer Services (formerly Wage & Investment) for 2024 and what priorities they will focus on for 2025.

John J. Small, CPA, CMI
Tax Accountant / Forvis Mazars , Atlanta, GA

Cover current relevant topics in state income/franchise tax, including IRC Conformity, Nexus, reporting methods, apportionment, revenue sourcing and pass-through entity elections. These topics will be discussed from a compliance and tax planning/opportunity standpoint, helping the audience understand the burdens of many state tax issues and the favorable positions that can be taken.

Brian Gardner, J.D., LL.M
Asbury Law Firm , Decatur, GA

Maggie Garrett, Esq.
Asbury Law Firm , Decatur, GA

Explore collection issues, including conservation easement investor and micro-captive investor collection issues, by looking at settled versus non-settled cases, tax deposit issues, timeline for tax assessment and collection options for investors. In addition, look at updates on Collection Due Process Hearings and International Information Return penalty issues after the Farhy decision.

Thomas Cullinan
Chamberlain, Hrdlicka, White, Williams & Aughtry , Atlanta, GA

The IRS received a $60 billion funding boost in 2022, most of which is slated for enforcement. Discuss the IRS’ planned use of those funds for enforcement programs, such as Global High Wealth, partnership audits and promoter investigations. Also, review current “hot” enforcement areas.