2013 second quarter oh newsletter bowman, rtrp, ea hello colleagues, ... sandusky, ohio....
TRANSCRIPT
if you wish. The registra-
tion form for the Ohio
One Day is in this news-
letter. The summer news-
letter will be mailed to
everyone in late July and
will contain the registra-
tion forms for Annual
Conference.
Wishing you all a relaxing
and enjoyable summer.
Your President, Melissa Bowman, RTRP, EA
Hello Colleagues,
Well, I believe we have all
survived the tax season.
From all accounts, it was
definitely the most trying
of most of our careers.
Unfortunately, the chal-
lenges are not over. As I
write this, scandal is rock-
ing the IRS and the Acting
Commissioner has just
tendered his resignation.
The RTRP program is still
suspended. However,
there is currently legisla-
tion on Capitol Hill that
will grant IRS the neces-
sary "powers" to imple-
ment and regulate that
program.
With all the turmoil sur-
rounding our profession,
it is important to remem-
ber that our purpose is to
serve our clients to the
best of our abilities. As
we all know, this can be
difficult when we are
struggling to get answers
from IRS or to get issues
resolved. Our clients can
get upset and we are usu-
ally the ones that get the
emotions that go with
that. After speaking with
a Revenue Agent this
week, he told me that the
slow wheels of IRS are
moving even slower. A
reminder that ALL IRS
offices will be closed on
Friday, May 24th.
Important dates for 2013
include: Ohio One Day
Seminar, Monday, June
14th at the Quest in Co-
lumbus; Ohio Annual
Conference is September
23rd and 24th in
Sandusky, Ohio. Regis-
tration for all the Ohio
meetings will be done
through the National
office this year. You
can go
onto the
National
website
and get
all the
infor-
mation
and reg-
ister
online.
You can
also print
registra-
tion forms and mail them
A Note From Your President
Hope is a waking dream. ~
Aristotle
Ohio Chapter: 2013
Inside this issue:
President’s Note 1
Treasurer’s Update 2
Education Corner 2
Ohio Updates(s) 3
Scholarship Information 4
Shout Out: Volunteers 5
Government Affairs 5
Ohio One-Day Conference 6-7
Board of Directors Listing 8
Feedback Welcome 8
EA Scholarship Application 9-12
HS Scholarship Application 13
Dates To Remember Ohio One Day Education
Conference—
6/24/13—Columbus
Ohio Annual Education
Conference—9/23-
24/12-Sawmill Creek,
Huron
Ohio Chapter: 2013 Second Quarter Newsletter
The 2013 activities of the
Ohio Chapter will consist
of the Ohio One-Day sem-
inar and the Ohio annual
meeting in Huron, Ohio.
It is the hope of the Board
that the increase in reve-
nue will enable it to secure
high quality educators and
material for future educa-
tion events.
Treasurer’s Update
in to the site.
Click the Events & Educa-
tion menu and select
NATP Tax Education
Center. If you receive a
pop-up warning,
choose to always allow
pop-ups for the site.
The NATP Tax Educa-
tion Center window
opens.
Find the menu button near
the upper right corner
of the screen.
Click Transcript.
Click the certificate icon
next to the name of the
course to view or print
your certificate.
Additionally, As a mem-
ber of NATP, you have a
valuable resource at your
fingertips! Go to
natptax.com and click on
‘Tax Knowledge Center’.
There you will find such
help as Tax Act Summar-
Your Ohio NATP board
of directors recently de-
cided to take advantage
of a great benefit our
national office is offer-
ing. We have agreed to
use the national office to
process registrations for
our educational events.
What does this mean for
the Ohio members? You
will register through the
National office for all
events sponsored by the
Ohio Chapter, including
the Ohio One Day event
in June. The national
office will store copies of
CPE certificates at the
Tax Education Center at
www.natptax.com.
To view or print your
certificates:
Go to the NATP website:
www.natptax.com.
Make sure you are logged
ies, Office Tools, re-
sources for representa-
tion and special updates
on the Affordable Care
Act and the RTRP Court
Ruling.
Terri (Teresa) Alley, EA,
Ohio Chapter Education Di-
rector
Education Corner
Page 2 Ohio Chapter: 2013 Second Quarter Newsletter
Ohio Chapter:
Striving to be
Fiscally
Responsible for
the benefit of our
membership!
“Powerful
people cannot
afford to
educate the
people that
they oppress,
because once
you are truly
educated,
you will not
ask for power.
You will take
it.” ~
John Henrik
Clarke
Page 3 Ohio Chapter: 2013 Second Quarter Newsletter
HOUSE BILL 5 NEEDS
YOUR SUPPORT!! State legislators have heard the opponents of the munici-pal tax re-form… now they need to hear from the propo-nents. All of us have experienced the head-aches of trying to comply with various municipali-ties within a very short window (and Congress continues to shorten that window with each passing year). Additionally, the tax reporting require-ments and income tax lia-bilities are seemingly anti-business. House Bill 5 is supported by the Ohio Society of CPAs as well as a host of other organizations/unions and individual businesses (aka Municipal Tax Reform Coalition) . Opponents of the Bill are trying to use scare tactics to encourage businesses and individuals to speak out against the bill. How-ever, the codes used to raise revenue should not be so burdensome on tax
payers or preparers. The Coalition has established a website of which presents voiced concerns and ad-dresses the same with facts.
It is essen-tial that Ohio legis-lators hear from you and your clients.
Please read more and sign the petition so that House Bill 5 is approved in both the House and Senate.
Ohio Budget Bill
House Bill 59 (HB 59) is the legislation for Ohio’s state budget for the 2014 and 2015 fis-cal years. It represents Gov. John Kasich’s proposed state budget for the next two years.
It was introduced on Feb. 12, 2013 and has underwent some major changes already, most specifically, the gover-nor’s proposed school funding and expanded
base of sales and ser-vices that would be sub-ject to Ohio sales tax. The Ohio House has es-tablished some feasible alternatives that would prevent wealthy school districts from receiving more state funding while poorer and rural districts received less. Further the House also gave serious consideration to oppo-nents of the proposed sales tax expansion and amended House Bill 59 accordingly.
The Bill has been passed as amended by the House and is waiting to be signed by the Governor.
Ohio Update
Page 4 Ohio Chapter: 2013 Second Quarter Newsletter
The Ohio Chapter Board
Members are very excited to
offer our membership with a
new scholarship opportunity!
The Ohio Chapter NATP will
provide financial support to
its members through a schol-
arship program designed to
support Ohio NATP members
or those becoming NATP
members to pursue accredita-
tion as an Enrolled Agent.
This scholarship will be in the
form of reimbursing the ap-
plicant for the member cost
for EA Exam Review Course
offered by NATP.
Eligibility rules are as follows:
You are a legal U.S citizen
and an Ohio resident.
You are an active member of
the National Association
of Tax Professionals, or
have applied for member-
ship.
Your application is received
by the August 1st deadline.
You have completed all three
parts of the exam review
course in the current or
immediately preceding
year. (You must provide a
receipt indicating that you
have completed the semi-
nar.)
Applications will be reviewed
by the scholarship and execu-
tive committees and the
scholarship will be awarded at
the Annual fall conference.
Please complete the EA appli-
cation and mail to:
Mr. Charles Goddard Ohio Chapter NATP - Schol-arship Committee 8480 W. Waldora Circle NW North Canton, OH 44720
In addition to this new schol-
arship opportunity, we will,
again, be offering graduating
high school seniors with a
chance to earn a scholarship
towards their accounting de-
gree. Please find the college
scholarship here.
Scholarship Opportunities
Page 5 Ohio Chapter: 2013 Second Quarter Newsletter
tions (unless an exception ap-
plies). The rule states:
… shall not tax nonresident for
personal services performed by
the individual in the municipal
corporation on twelve or fewer
days in a calendar year unless
one of the following applies: (1)
The individual is an employee of
another person; (2) The princi-
pal place of business of the indi-
vidual's employer is located in
another municipal corporation
in this state that imposes a tax
applying to compensation paid
to the individual for services per-
formed on those days. (3) the
individual is not liable to that
other municipal corporation for
tax on the compensation paid for
such services.
The changes proposed by HB601
will change this computation
method to 20 days. This may not
sound like a big change, but can
greatly affect employees who
travel from one jobsite to anoth-
er. For example, one of my cli-
ents is a pipe-fitter for a company
here in Columbus. He works at
several construction sites
throughout the year, and at tax
time he brings in nearly 20-25
different W2 forms for the munic-
ipalities he has worked in.
Changes to the law will drastically
ease reporting both for himself
and the company he works for.
Tim Bright, Government Affairs Liaison
Government Affairs
Most of us struggle with the in-
consistencies with the many vari-
ous municipal tax codes in Ohio.
In an effort to reform the current
Ohio municipal income tax sys-
tem, state of Ohio Representa-
tives Cheryl Grossman and Mi-
chael Henne have introduced HB
601 which, if enacted, would help
to streamline the Ohio municipal
tax laws and methods. An im-
portant portion that will affect
mobile employees will be a
change to the “12-day” rule (R.C.
718.011 / 718.01(G)(8)).
Most every employer withholds
city tax on employees calculated
on where the employee is
“based”. Technically though,
each mobile employee may be
subject to tax in multiple loca-
We are looking for
volunteers!!! Are you
a dedicated Ohio
NATP member will-
ing to serve and en-
hance the Ohio Chap-
ter? The chapter has
many needs of which
exceed the Board’s
ability to meet.
If you are unable to
serve on the Board of
Directors but would
like to get involved in
chapter activities,
please contact Joan
Grispin at
l.net to find out how
to get involved in the
various committees
for the
better-
ment of
the
Chapter.
Shout Out for Committee Members
Ohio Chapter of the National Association of Tax Professionals
3rd Annual All-Ohio One Day Seminar
Monday June 24, 2013
Location
Quest Business Center
8405 Pulsar Place
Columbus, OH
Schedule
Registration (Continental Breakfast provided)
Sales & Use Tax Steve Russell & Phyllis Shambaugh
BREAK
Offer in Compromise Mary Tillman
LUNCH (Provided on-site, no additional cost)
R.I.T.A. Richard Donnelly
BREAK
Ohio Dept. of Taxation Deborah Smith
Ohio Potpourri Melinda Garvin
Registration fees:
Before June 5th:
$99 for NATP members
$129 for non-members
After June 5th:
$109 for NATP members
$139 for non-members
To register, visit:
http://tinyurl.com/
OHIO-NATP or fill out
the registration form
on the reverse.
This speaker was superbly prepared
and enthusiastically responded to
the audience and stuck to business.
What have previous attendees said about the
All-Ohio One-Day Seminar?
The speaker had a
knack for discussing
complex issues in
plain English with a
direct, friendly manner.
Live presentation is so much more
informative as questions can be asked.
Thanks for code
sections- Wow!
Great tool!
8:00—8:30
8:30—10:20
10:20—10:30
10:30—11:30
11:30—12:30
12:30—2:20
2:20—2:30
2:30—3:30
3:30—4:30
Ohio Chapter: 2013 Second Quarter Newsletter Page 6
Name: Member ID#:
Designation(s): License #: PTIN #:
Address:
City: State: Zip:
Email: Phone:
By June 5, 2013 By June 23, 2013
NATP Member $99 $109
Non-Member $109 $139
Lunch Only $30
Note: Price includes education and lunch.
REGISTRATIONS MUST BE RECEIVED AT NATP BY CLOSE OF BUSINESS JUNE 23, 2013 AFTER THAT DATE, PLEASE REGISTER AT THE DOOR.
Payment Method: Credit Card or Checks made payable to NATP
Name as it appears on CC:
CC #: Exp. Date:
Signature:
How To Register: Mail To: NATP, PO Box 8002 Appleton, WI 54912-8002 Phone: 800.558.3402, Ext. 3 Fax: 800.747.0001 Online: http://www.natptax.com/Chapters/Pages/OhioChapter.aspx Cancellation Policy: To cancel your registration, you must notify NATP no later than June 19, 2013 to receive a refund. A cancellation fee of $25 will be charged.
Ohio Chapter
All-Ohio One Day Seminar June 24, 2013
8:30 AM – 4:30 PM
Quest Business Center 8405 Pulsar Place
Suite 100 Columbus, OH 43240
614.540.5540
Page 8
ed in knowing what types of ser-
vices or benefits would be added
-value to you. We can only serve
you in beneficial ways if we
know the needs of our member-
ship. Please take a few minutes
to submit your feedback via
email (please send feedback via
email so that we have adequate
The Ohio Chapter Board of Di-
rectors want to know how we
can better serve you, our valued
members!
We are interested in your
thoughts about education—
teachers, locations, schedules,
topics, etc! We are also interest-
time to read, consider, and re-
spond as needed). Please sub-
mit your comments to Nicole
Shellabarger, CPA @
Feedback Welcome!
Joan Grispin, CPA 330.535.5230
Travis Starbuck 419.782.6727
Charles Goddard 330.494.0909
Tim Bright 614.678.6990
Nicole Shellabarger, CPA 937.417.7567
Rick Sealscott, CPA 419.513.0273
Terri Alley, EA 937.381.1133
Nancy J. Brunemann 513.549.6435
Julie Pappas 614.939.4700 ext.111
Ohio Chapter: 2013 Second Quarter Newsletter
Your Ohio Chapter Board
Melissa Bowman, EA, President 937.448.6159
Candy Irwin, EA, Vice President 513.755.0200
Joel Veldt, CPA, Treasurer 937.844.7004
Kathy Welfle, EA, Secretary 419.663.2300
Page 9 Ohio Chapter: 2013 Second Quarter Newsletter
Announcing the Ohio Chapter NATP Enrolled Agent Scholarship
The Ohio Chapter NATP will provide financial support to its members through a scholarship pro-
gram designed to support Ohio NATP members or those becoming NATP members to pursue ac-
creditation as an Enrolled Agent. This scholarship will be in the form of reimbursing the appli-
cant for the member cost for EA Exam Review Course offered by NATP.
Eligibility rules are as follows:
1. You are a legal U.S citizen and an Ohio resident.
2. You are an active member or the National Association of Tax Professionals, or have ap-
plied for membership.
3. Your application is received by the August 1st deadline.
4. You have completed all three parts of the exam review course in the current or immedi-
ately preceding year. (You must provide a receipt indicating that you have completed the
seminar.)
Applications will be reviewed by the scholarship and executive committees and the scholarship
will be awarded at the Annual fall conference. Please complete the application and mail to:
Mr. Charles Goddard
Ohio Chapter NATP - Scholarship Committee
8480 W. Waldora Circle NW
North Canton, OH 44720
Ohio Chapter NATP EA Scholarship Application
Please print legibly.
Date: _____________________
Name: ____________________________________________________________
Address: _________________________________________________________
City: _______________________________________ State: _______________ Zip code: ___________________
Phone: __________________________________________________________
Email: ___________________________________________________________
NATP Member number: _______________________________________
1. Have you ever served on the Board or a committee of the Ohio Chapter of NATP?
No: _______
Yes: ______ Please explain.
2. Do you own your own business? Yes: ________No: ________
Please list your business name: ______________________________
Address: _______________________________________ _
__ _
3. If you do not own your own business, please list your employer’s name and address:
Name:__________________________________________________
Address:_______________________________________________
________________________________________________
4. What are your job responsibilities? _________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
5. Do you work full time _____or part-time______ as a tax professional?
6. How many years have you worked as a tax professional? _____________
Please list two references.
1. Name: ______________________________________________________
Phone: ______________________________________________________
Email address: _____________________________________________
2. Name: ______________________________________________________
Phone: ______________________________________________________
Email address: _____________________________________________
I authorize the verification of the information on this application regarding my employment and any
other information provided.
Signature: __________________________________________________ Date: __________________
Please answer the following questions on a separate, typed document. Please attach your answers
to this application. Also enclose a copy of your receipt for the review courses.
1. What do you think are the challenges facing the profession over the next 1-5 years?
2. If you had the authority, what tax law would you change or eliminate and why?
3. Why are you studying for the Enrolled Agent’s exam?
4. Explain how this scholarship will help you in the tax profession.
OHIO CHAPTER – NATP
SCHOLARSHIP APPLICATION
Name: Date:
Home Address:
Phone Number: Age:
Date of Birth:
Name of NATP Sponsoring Member:
Membership Number: Relationship to Applicant:
Member’s Address:
City: Phone:
School you are currently attending:
Current course of study:
College you expect to attend:
Have you been accepted?
Anticipated course of study: Major: Minor:
List volunteer community activities you have been involved in over the past three years:
Applicants Signature: Date:
Sponsor’s Signature: Date:
School Officials Signature: Title:
Date:
INSTRUCTIONS: Mail completed application, most current school transcr ipts, and an essay explain-
ing why you are choosing Accounting as a course of study, in 200 words or less, to:
Mr. Charles W. Goddard
Scholarship Committee
8480 W. Wadora Circle
North Canton, OH 44720
**Completed application must be received by July 1, 2013**