Pennsylvania Department of Revenue



TOPIC: Personal Income Tax

The presentation will describe any changes to the PA Personal Income Tax for 2010, any changes to federal tax law and policy that has an impact on Pennsylvania returns, a discussion on the new Pennsylvania e-file mandate that will include commonly asked questions, a review of some of the most common reporting differences between federal and PA income tax returns on a class of income basis, and a discussion on income reporting and resident credits for multi-state truckers that are residents of Pennsylvania working for a company based in another state.

SPEAKERS: David Braden, Sylvia Olimpi

Mr. Braden is the Assistant to the Director for the Bureau of Individual Taxes for the Commonwealth of Pennsylvania Department of Revenue. In his position, he is responsible for: establishing policies and procedures for the audit and review of Personal Income Tax returns; directing the form and booklet program for Personal Income Tax; speaking at tax seminars as the Personal Income Tax speaker for the Department of Revenue’s Fall Tax Seminar series; and, interpreting tax laws, rules, regulations, policies and procedures for attorneys, accountants, and taxpayers concerning Personal Income Tax. He reports to the Director of the Bureau of Individual Taxes, Warren Klunk. Mr. Braden has his Bachelor’s Degree in Business Economics with a concentration in Accounting from the University of Pittsburgh at Johnstown and has been a Certified Public Accountant since 1988. Employed with the Department of Revenue now for over six years as the Assistant to the Director, Mr. Braden was previously employed as an Audit Manager, Special Assistant to the Deputy Treasurer, and Assistant Deputy Treasurer with the Pennsylvania Treasury Department for fourteen years. Prior to his employment with the Commonwealth, Mr. Braden was employed in Public Accounting firms in the Pittsburgh area for seven years.

Sylvia Olimpi has been a Revenue Fiscal Analyst in the Bureau of Individual Taxes since May 2007. In this position, she updates tax forms, works with tax credits, and handles a variety of other administrative duties in the Director’s Office. One of these duties includes working with various sponsors to set up Fall Tax Seminars across the state. She started working for the Department of Revenue 19 years ago as a Tax Examiner in Individual Taxes. She spent eleven years in the Bureau of Collections and Taxpayer Services, working with Personal Income Tax, the Property Tax/Rent Rebate program, Inheritance Tax, and Sales Tax. In that position, Sylvia served as a contact person for staff from field offices and volunteer tax preparers, conducting training and providing assistance. She also worked a year and a half in the Office of Taxpayers’ Rights Advocate, where she assisted individual taxpayers whose problems had not been resolved by normal administrative procedures. Sylvia earned a Bachelor of Arts degree in Spanish and English Communications from Lebanon Valley College. She completed 16 additional credits of accounting studies at Harrisburg Area Community College.

--------------------------------------------------------------------------------------------------------------------------------------------

TOPIC: Pass Through Business Updates

A review of the basic issues regarding the preparation of Pennsylvania Fiduciary Income Tax returns (examples will be provided). We will also give an update on pass through issues being observed by the Department of Revenue.

SPEAKER: Regis J. Egan

Regis is a Revenue Fiscal Analyst Supervisor with the Department of Revenue’s Pass Through Business Office. His primary focus is to enforce Pennsylvania’s tax requirements for pass through entities and their owners, partners and beneficiaries. He also works to seek and identify abusive tax avoidance schemes and other illegal transactions with pass through entities. Prior to joining the Department of Revenue Regis worked for thirty five years in public accounting. During that period he provided a wide range of tax services that included tax research and planning, preparation and review of protests against tax assessments, advice and assistance in complying with federal, state and local tax laws and preparation of tax returns. Regis is a member of the National Association of Tax Professionals, the West Shore CPA Group and a past member of the Harrisburg Regional Chamber State Tax Committee. He has served as an instructor for the PICPA professional tax courses and has given many public speeches on technical tax subjects and tax updates. Regis is a native of Harrisburg. He obtained a Bachelor of Science degree in accounting from Robert Morris University.

--------------------------------------------------------------------------------------------------------------------------------------------

TOPIC: Corporation Taxes Updates

The Bureau of Corporation Taxes Fall Tax Seminar will consist mainly of three topics: Reports of Change, Amended Reports, and Changes Affecting 2010 Liabilities. Reports of Change will focus on the 61 PA Code Section 153.54, which pertains to changes made to federal taxable income initiated by the federal government or the taxpayer and the filing of a Report of Change (RCT-128c). Amended Reports will cover 61 PA Code Section 151.14, which pertains to the filing of an Amended Report. The discussion will focus on Amended Report filing requirements of the taxpayer and the duties of the Department of Revenue once an Amended Report has been filed. Changes Affecting 2010 Tax Liabilities will detail changes to the Capital Stock/Foreign Franchise tax rate, valuation deduction, weighting of the Corporate Net Income three-factor apportionment and limitations involving Net Losses.

SPEAKERS: Jeff Creveling, Joe Clover, John Naccarato, Greg Skotnicki

Jeff Creveling is the Chief of the Taxing Division in the Bureau of Corporation Taxes and has held this position since 2002. In this capacity, Jeff supervises a staff of 60 professional and clerical employees. Jeff reviews PA and Federal Tax Laws, FASB Pronouncements, court decisions and determines how these affect settlement of PA Corporate Tax reports. Previously, Jeff worked as a Corporation Taxing Officer within the Department for 7 ½ years, a Training Supervisor and as a Corporation Tax Manager. Jeff also has 10 years private sector experience. Jeff obtained a Bachelor of Science Degree in Business Administration from Bloomsburg University.

TOPIC: Corporation Taxes Updates

Joe Clover has over 37 years experience with the Department of Revenue – 19 of these years were spent with the Bureau of Corporation Taxes reviewing corporate reports. He serves as the Operations Manager for the Taxing Division. Joe supervises a staff of 3 Supervisors and some 21 Taxing Officers who analyze complex corporate tax reports, Amended Reports, and Reports of Change. He also oversees the review of Specialty Tax Reports. Joe has an Associates Degree in Accounting and has held progressively responsible managerial positions since 1981. He is a member of the Governor’s PRIME Core Functions Team, Dept. of Revenue Multicultural Diversity Program Planning Committee, and has initiated pc-based production and resettlement programs within the Bureau of Corporation Taxes. Joe is also responsible for the formation of the Post Settlement Unit, within the Taxing Division, that concentrates on resettlements and taxpayer post settlement inquiries.

John Naccarato is a Corporation Tax Manager responsible for interviewing, hiring and developing training material and conducting training sessions within the Bureau of Corporation Taxes. John is also involved in conducting training sessions with the Bureau of Audits, Bureau of Compliance and Bureau of Collections and Taxpayer Services and the Department of the Auditor General. John has been with the Bureau of Corporation Taxes for 9 years. 4 years as a Corporation Tax Officer, 2 years as a Corporation Tax Supervisor and 3 years as a  Corporation Tax Manager.  John is responsible for the supervision of 3 Corporation Tax Supervisors and approximately 20 Corporation Tax Officers.  John obtained a BBA in Finance from Temple University.

Greg Skotnicki joined the Department of Revenue in 1973 tasked to modernize the information processing and accounting functions necessary for the administration of over a dozen corporate and business related taxes. Sophisticated accounting systems, tax examination, and compliance programs were developed through his initiative and direction. The automation of the Corporation Taxes’ settlement system and the establishment of a Corporate Discovery operation are two notable innovations. He is a working member of the North Eastern States tax Officials Association (NESTOA) developing multi-state tax pacts and programs such as the Personal Income Tax Domicile Agreement and the Taxation of a De-regulated Electric Industry Project. Over 35 years, his assignments have extended his tax administration duties to include the implementation of statutory changes and impacts resultant of Pennsylvania’s deregulation of the electric industry and Public Utility Reality Tax programs. Supported by a well seasoned “nuts and bolts” knowledge of Pennsylvania’s tax requirements covering a diversified business community, his daily work activities are very challenging and rewarding. Greg graduated from East Stroudsburg University in 1973, cum laude, with a Bachelor of Arts degree in Economics and Political Science.

--------------------------------------------------------------------------------------------------------------------------------------------

TOPIC: Joint Presentation Featuring Bureau of Corporation Taxes and Pass Through Business Office

A discussion on the differences in treating like items for Pennsylvania Personal Income Tax and Pennsylvania Corporate Net Income Tax. Some of the issues to be covered are; losses, IRC section 338(h) 10 transactions, like-kind exchanges, IRC section 179, bonus depreciation and other common problems.

--------------------------------------------------------------------------------------------------------------------------------------------

TOPIC: Inheritance Tax

The Inheritance Tax Division will present information on how to complete a Pennsylvania Inheritance Tax Return.  Tips for preparing to fill out the return, documentation to provide to the Division along with common errors to avoid will be provided. Resources will be included for a preparer to find more information on inheritance tax and estate administration. 

SPEAKERS: J. Paul Dibert, Holly Moore

Mr. Dibert is the Chief of the Inheritance Tax Division of the Pennsylvania Department of Revenue, Bureau of Individual Taxes. He received his BS degree in Business Administration from Michigan Technological University, Houghton Michigan in 1968. After 8 years in private industry, he joined the Department of Revenue as a supervisor in the Altoona District Office. He transferred to the Inheritance Tax Division in 1984, where he was a Trust Valuation Specialist. He was appointed Business & Trust Valuation Manager in 1987. He is on the faculty of the Pennsylvania Bar Institute and has participated in presentations at least annually for the last 25 years. He has participated in presentations sponsored by the Pennsylvania Institute of Certified Accountants or the Pennsylvania Society of Public Accountants for the last 16 years. He is a past member of the Department of Revenue annual statewide, Fall Tax Presentation staff. He has presented seminars to various estate planning councils and county bar associations across the Commonwealth.

Holly has been a Trust Valuation Specialist in the Inheritance Tax Division since 2005.  Her current responsibilities include reviewing inheritance tax returns, form updates, reviewing wrongful death/survival action petitions, and assisting taxpayers.  She has participated in presentations sponsored by the Pennsylvania Bar Institute, local bar, the Institute of Certified Public Accountants and the Pennsylvania Society of Public Accountants.  She has a Paralegal degree supplemented by numerous accounting credits from Harrisburg Area Community College. 

--------------------------------------------------------------------------------------------------------------------------------------------

TOPIC: Unemployment Compensation (Department of Labor and Industry)

The goal for this year’s Fall Tax Seminar is to help the accountants and attorneys better serve their clients by providing insight to the UC Management System (UCMS). The presentation will address upcoming features and relevant changes pertaining to business processes.

SPEAKERS: R. Michael Neely, Kenneth Kuklar, Steven C. Bobb

Mike Neely is the UC Tax Regional Director for six UC Tax Offices in four of the five suburban counties outside of Philadelphia. Mike is part of the Department of Labor and Industry’s Speaker’s Bureau and has made presentations for the Department to the Pennsylvania Society of Public Accountants and the Bucks County Small Business Forum. The latter presentation provided information to small businesses about the three main parts of PA Unemployment Compensation, namely Benefits, Appeals and Tax. Mike has a BA degree in Economics from LaSalle University and a MS degree in Accounting from Temple University. Mike served in the US Army Reserves from 1971 to 1977. Mike lives with his wife and two children in West Chester, PA.

Ken Kuklar is a 1985 graduate of Indiana University of Pennsylvania with a B.S. degree in Accounting. Upon graduation from I.U.P. Ken was hired by the Audit Bureau of Circulations (ABC) as a field auditor. Ken began his career with the Office of Unemployment Compensation Tax Services in 1987 as a tax agent trainee. In 2001 Ken was promoted to the Manager of the Uniontown OUCTS office. Through the years Ken has worked on various projects ranging from the initial implementation of laptops with OUCTS to currently the Employer’s Outreach Program. Ken is also a member of the Department of Labor & Industry’s Speakers Bureau. Ken lives in Uniontown, PA with his wife and three daughters.

Steve Bobb is currently the UC Tax Office Manager for the Shamokin FAS office. He began his career with UCTS in August 1988 as a Tax Agent and was appointed Manager of the Shamokin office in June of 2007. Steve has an Associate Degree in Accounting from Harrisburg Area Community College. He has been conducting various training classes for new hires within UC Tax. He has been involved in numerous committees and projects with the Department of L&I and has received the Secretary of Labor and Industry Certificate of Achievement Customer Focus Award in 2000. Steve lives in Dornsife, PA.

--------------------------------------------------------------------------------------------------------------------------------------------

TOPIC: An update of Business Use Tax and Voluntary Compliance and Post-Amnesty Initiatives

The Bureau of Enforcement Planning, Analysis, and Discovery will present information on its voluntary compliance programs, including a review of the Business Use Tax program and the use of canvassing by Revenue field agents to support compliance programs. Voluntary Compliance Initiatives broaden the taxpayer base and level the playing field for Pennsylvania businesses.

Pennsylvania’s recently completed Tax Amnesty program offered delinquent taxpayers the opportunity to return to tax compliance. To assure continued fairness in the tax system and to address those non-compliant taxpayers who did not participate in Tax Amnesty, the Department of Revenue is implementing Post-Amnesty Enforcement Initiatives including (1) imposition of a 5 % non-participation penalty against tax delinquents, (2) personal assessment of corporate officers who are accountable for taxes their businesses owe, (3) increased numbers of citations issued against businesses operating without sales tax licenses, (4) the publication of all unsatisfied tax liens online for public review and (5) stepped up garnishment of wages of individuals who owe back taxes.

SPEAKERS: Kevin Milligan, William Hartman, James Foster

Kevin Milligan has 27 years of experience in state tax administration and compliance including 22 years of service with the Pennsylvania Department of Revenue. Currently, Mr. Milligan serves as Director of the Bureau of Enforcement Planning, Analysis and Discovery (EPAD) and has responsibility for the coordination of strategic planning for the agency’s enforcement program and direction of Voluntary Compliance Initiatives and Discovery Programs. Previously, he served on Revenue’s management team in various capacities with Fiscal Management, Corporation Tax, Individual Tax, Research, and Compliance Bureaus and the Executive Office. Mr. Milligan is part of the management team that conceived and implemented an enforcement planning unit to improve the coordination and effectiveness

of the state’s tax compliance program. EPAD has provided the program planning and management for Voluntary Compliance Initiatives to improve taxpayer knowledge and compliance with Business Use Tax and Cigarette Tax. Mr. Milligan obtained a Bachelor of Arts degree in Mathematics from Messiah College in Grantham, PA and Masters of Science degree in Public Policy Analysis and Management from the Heinz School at Carnegie Mellon University in Pittsburgh, PA.

William Hartman has 18 years of experience in state tax administration and compliance with the Pennsylvania Department of Revenue. Currently, Mr. Hartman serves as Chief of Planning in the Bureau of Enforcement Planning, Analysis and Discovery (EPAD). His current responsibilities include supervising research projects related to voluntary compliance initiatives and planning for post Amnesty Enforcement actions. He also continues to assist in administering the Business Use Tax and Motor Vehicle Understated Value programs. Prior to his service in EPAD, he worked 15 years in the Bureau of Audits. During that time his responsibilities included conducting field audits, audit review and defense, development of the sales and use tax audit manual as well as designing and implementing various components of the Department’s auditor training program. Mr. Hartman has spoken on behalf of the Department at previous seminars and workshops. Mr. Hartman obtained a Bachelor of Science degree in Business Administration from Elizabethtown College in Elizabethtown, PA and received his CPA license while working with the Department.

James M. Foster has 6 years of experience in state tax administration and compliance with the Pennsylvania Department of Revenue. Currently, Mr. Foster serves as a Fiscal Analyst in the Projects Division of the Bureau of Enforcement, Planning, Analysis, and Discovery (EPAD). His current responsibilities include assisting in the administration of the Business Use Tax Voluntary Compliance Program, developing and initiating compliance initiatives, and other outreach and education initiatives. Prior to his service in EPAD, he worked in the Bureau of Compliance as the Bankruptcy Division Chief. During that time his responsibilities were managing division personnel who were responsible for the enforcement and application of State and Federal Bankruptcy codes, laws, and claims. He worked in conjunction with Office of Chief Counsel and Office of Attorney General. He initiated a scoring project in the Division for prioritization of bankruptcy cases. Prior to his appointment to Bankruptcy Chief he worked with Collections and Taxpayer Services (CATS) as a Research Analyst /Special Agent and Enforcement Officer, developing research and analysis platforms for various Revenue programs including Act 46 Citation Program and Wage Garnishment. He prepared reports gauging collections activity for field support, analysis, and operations. He worked extensively in CITIES development and training (Commonwealth Integrated Tax Information and Enforcement System). Mr. Foster obtained a Bachelor of Arts degree in Economics from the University of Pittsburgh as well as a Masters of Divinity at Mt. St. Mary’s Seminary/University.

................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download