PORTLAND CHAPTER
President: Neil Gibson
503-232-9050
Fax: 503-234-8917
Vice President: Henry Jung
503-284-8164
Secretary: Steven Martino
Treasurer: Mary Manthey
503-274-4226
Membership: Dale Maley
503-233-0602
Newsletter Editor: Valerie Vann
503-282-8222
Fax: 503-257-8288
STATE OFFICERS
503-261-0878
Fax: 503-261-0963
President: Denny Purkey
1st Vice President: Susan High
2nd Vice President: Neil Gibson
3rd Vice President: Eric Arnoldus
Secretary: Marie Dunkeson
Treasurer: Janet Dotson
Past President: David Kim
NATIONAL OFFICERS
OCTOBER
NEWSLETTER
2005
PORTLAND CHAPTER
NORMAL MEETING IS 2ND
TUESDAY OF THE MONTH
COLONIAL HEIGHTS
PRESBYTERIAN CHURCH
2828 SE STEPHENS ST
PORTLAND, OREGON
6:30 PM - 8:30 PM
THERE WILL BE NO
REGULAR NOVEMBER
MEETING, AS ALL OF
YOU WILL BE
ATTENDING OUR FALL
SEMINAR
Our speakers for this month is
from the IRS speaking on the new
bankruptcy laws.
Please remember that our speakers
are sharing their time and
knowledge with us and we need to
support them with our attendance
503-261-1093
President: Jayne Williams
Vice President: John Bell
Secretary: Barbara Culver
Treasurer: Michael Graves
BE SURE TO ATTEND, BE
INFORMED, AND GET FREE
CPE CREDIT.
OCTOBER 2005
PRESIDENT’S MESSAGE
Another month has passed us by with the signs of fall upon us. The days are noticeably
shorter, cooling temperatures, leaves changing colors, and finally some rain. It will not be
long and the leaves will need to be raked.
Among my activities during the last month was to attend the Westside Chapters
regular monthly meeting. Depending on your point of view, the speaker reported that he had
some good news. The speaker told us that he plans to finance his children’s college education
with Turbo Tax. Thus, he expects to get a lot of work amending returns that individuals
prepared using Turbo Tax. That, of course, may not be good news to the client.
I also made a trip to Pendleton to look at the convention facilities for the 2006
convention. The meeting rooms are of sufficient size to handle our group and the room rates
for the attendees are better than in the past. The theme of the convention is “Selling The
Ranch”. The speakers have been selected and all the contracts should be signed in the near
future so a brochure can be prepared and put in the mail. The after hours entertainment
looks like fun with an extra effort to find activities for the spouses of the tax professional.
I attended the monthly Oregon Department of Revenue meeting on September 30th.
Less that halfway through the legislative agenda my thought was thank god those people
went home. There were about 350 tax related bills submitted during the session of which
about one third were enacted into law. It appears that updates will be essential this year.
I am now in the final phase of preparing for the Mexico cruise at this time. Nineteen of
the twenty cabins we reserved have been filled. I talked to Brad Haley, the Holland America
travel agent, a couple of weeks ago and a total of six cabins were still available on the ship.
So if you want to participate, you need to call Brad immediately.
You should have received you state OATC newsletter by now which contains the order
form for supplies. Please get your order in as soon as possible so the composite order can be
submitted. The state OATC office is handling the supplies this year so hopefully things will
go smoother than last year. Also, note that the price of the Quickfinder has gone down.
The annual Fall Seminar for the Portland Chapter will be held November 19th at Grace
Memorial Church. As usual, there will be no regular monthly meeting in November.
If you are a preparer and will need hours to get your license renewed, by all means
attend the Portland Chapter October meeting. If you have your license renewed now is the
time to start accumulating the required hours for next year’s renewal.
It has been brought to my attention that the IRS will stop sending speakers to our
meetings unless our attendance improves. The minimum requirement is twenty to twentyfive attendees before the IRS will provide speakers. So, if you want to be able to have this
source of speakers you need to attend our meetings.
I am looking forward to seeing you at the October 11th meeting.
NEIL GIBSON, PRESIDENT
PORTLAND CHAPTER
OREGON ASSOCIATION OF TAX CONSULTANTS
JUST A QUICK NOTE. This is your newsletter and if there is anything you would like to see in it
please let me know. If you would like to mail me articles you feel have a benefit for us all, my office
address is 7300 NE Glisan Street Suite 200 Portland, Oregon 97213. You may also fax me at 503-2628262. My telephone is 503-282-8222. We have a new email address for the newsletter. It is
OATCPortlandChapterNewsletter@msn.com If you feel an article has a benefit to you, it probably
would for others too. Please send me a copy through one of the above avenues. By sharing with your
fellow practitioners, we can make this of benefit to all of you. Please help me make this a vehicle
that you can use. As we are attempting to send this through email for all those that can receive it
please let me know if you have any problems with receiving it at the above email address. This will
save us a great deal and is supposed to be easier for all of us that have that option available. If you
receive it by mail and have email available to you please email me with your address at the above
address and just put newsletter in the subject line.
Thanks so much
Valerie Vann
Subject: [Revenews] Updates for SB 31, Sales Tax Deduction, Military Q&A,and
Hurricane Katrina
Date: Mon, 12 Sep 2005 11:52:17 -0700
Below are links to some new information posted on the department's Website.
The first link is a summary of the different provisions of Senate Bill
(SB) 31, the "reconnect" bill.
The second link explains the affect of the reconnect to the sale tax
provision for tax year 2004. SB 31 provides that the sales tax deduction
would not be allowed on the Oregon return. However, the effective date
of that provision is January 1, 2005.
The third link is a Q & A for the military based on House Bill 2933.
The last link is information about extensions due to Hurricane Katrina.
Oregon allows the same extension period as granted by the Internal
Revenue Service.
* http://egov.oregon.gov/DOR/PERTAX/sb31.shtml
* http://egov.oregon.gov/DOR/PERTAX/sales_tax_deduction.shtml
* http://www.oregon.gov/DOR/PERTAX/military-faq.shtml
* http://www.oregon.gov/DOR/PERTAX/hurricane_katrina.shtml
Theresa Schuh
Tax Policy Coordinator
Personal Income Tax 503-945-8662 Fax: 503-945-8649 theresa.schuh@state.or.us
From: "CARRIGER Vera M" <Vera.M.Carriger@state.or.us>
To: <revenews@webhost.osl.state.or.us>
Subject: [Revenews] Corporations receive kicker against Oregon tax
Date: Tue, 20 Sep 2005 09:29:03 -0700
Corporations who owe tax on their 2005 income or excise tax return will
receive a kicker. Please visit this website for more information.
http://egov.oregon.gov/DOR/BUS/corp-kicker.shtml
Vera Carriger
Manager; Corporation Policy, Appeals and Systems
Oregon Dept of Revenue
vera.m.carriger@state.or.us
503-947-2029
OATC Fall Seminar
45 SE 82nd Drive, Suite 55
Gladstone, OR 97027
ANNUAL
FALL
SEMINAR
oCTOBER 22, 2005
Clackamas
Chapter
Linda Kowalkowski, EA, LTC
Well known for her logical and well
organized presentation of often confusing and difficult to understand areas of tax theory. She has taught
throughout the state since 1979. For
the past 10 years she has been a guest
on both radio and television talk
shows, answering questions related to
tax issues. Linda passed #3 in the
state on her consultants exam and
was one of the top 20 scorers in the
U.S. on her enrolled agents exam.
She is also the owner of Northwest
Tax Professionals, Inc.
Oregon
Association of
Tax Consultants
PRSRT STD
U.S. POSTAGE
PAID
Portland, OR
Permit No. 816
ea
b
l
l
i
w
This r seminar
la
!
popu ter today
Regis
Sales of
Property
Saturday, October 22, 2005
8:30 am - 9:00 am
Registration
9:00 am - Noon
Class
Noon - 1:00 pm
Lunch on your own
12:45 pm - 1:00 pm
Includes discussion of:
1:00 pm - 4:00 pm
$ 70
Non-member
$ 90
Scrip attached (fill-in amount)
(_______)
Total registration due
$_______
Check enclosed # ______ Amount $ ________
Class
Members OATC/NATC
6 credit hours - $70.00 registration fee
Installment sales
Non-members
6 credit hours - $90.00 registration fee
Repossessions and
foreclosures
Lunch is on your own
(Many restaurants close by)
Hands-on classroom
examples, so bring your
calculator!
OATC/NATC member
Afternoon registration
Sales of property in
general (1231, 1245,
1250, etc)
Effect of various
transactions on
property basis
registration form
Fees
Be sure to register early to guarantee availability
of seating and handout materials!
Seminar Location
Oregon Institute of Technology
7726 SE Harmony Road, Milwaukie, OR 97222
(Make checks payable to Clackamas OATC)
Credit card: Visa/MC/Amex (circle one)
________________________________
Name on card
Cardholder signature
Card #
____________________________
___________________________________
Amount $
____________
Exp. date
_______
Name
Address
Phone
Mail registration to:
OATC Fall Seminar
c/o SUSAN HIGH
45 SE 82nd drive, suite 55
gladstone, OR 97027
Fax registration (credit card payments) to:
(503) 655-2975
Directions:
Heading North on I-205, take exit 13 (82nd Drive)
Turn left on Harmony Rd
(second light, at Toys R Us)
Questions or need directions?
Susan High (503) 655-3737
(shigh@clackatax.com)
Heading South on I-205, take Exit 14 (Sunnyside)
Keep right at the fork and go onto Sunnyside Rd (West)
Sunnyside Rd becomes SE Harmony Rd after 82nd Drive
Tracey Gates (503) 657-9251
(tgates@3riverstax.com)
2005 OATC Individual Member Supply Order Form
Item
#
Description
Unit Size
2005
Retail
Price
OATC
Chapter
Price
# Units
Ordered
Extended
Amount
REFERENCE BOOKS
101
CCH Master Tax Guide
1 book
68.00
30.00
102
CCH Master Depreciation Guide
1 book
68.00
52.00
103
CCH California Master Tax Guide
1 book
68.00
52.00
111
RIA's Federal Tax Handbook 2005
1 book
64.25
25.00
121
Quickfinder 1040 Handbook
1 book
48.00
36.00
122
Quickfinder Business Handbook, 1120, 1065, 1041
1 book
48.00
36.00
123
Quickfinder Tax Planning for Individuals
1 book
48.00
36.00
124
Quickfinder CD-ROM 1040
1 CD-ROM
48.00
35.00
125
Quickfinder CD-ROM Small Business
1 CD-ROM
48.00
35.00
126
Quickfinder CD-ROM All States
1 CD-ROM
48.00
35.00
128
Quickfinder All States Book
1 book
81.00
66.00
135
The Tax Book - 1040
1 book
42.75
36.00
136
The Tax Book Deluxe - 1040, Business, Estate
1 book
67.75
60.00
137
Tax Books - All States
1 book
80.00
65.00
ENVELOPES (#10 Envelopes, preaddressed and bar-coded)*
201
Form 8453
IRS Austin TX 73301-0002
Box of 250**
19.00
16.00**
202
Form 1040-V Payment Voucher for Electronic Filing or Form 1040 WITH PAYMENT
IRS PO Box 7704 San Francisco, CA 94120-7704
Box of 250**
19.00
16.00**
203
Form 1040 - REFUND or WITHOUT PAYMENT
IRS Fresno, CA 93888-0002
Box of 250**
19.00
16.00**
204
Form 1040ES - ESTIMATES IRS PO Box 510000 San Francisco, CA 94151-5100
Set of 100
11.50
9.50
205
Form 4868 EXTENSIONS WITH PAYMENT
IRS PO Box 7122 San Francisco, CA 94120-7122
Set of 100
11.50
9.50
206
Form 4868 EXTENSIONS WITHOUT PAYMENT
Set of 100
11.50
9.50
9.50
IRS
Fresno, CA 93888
Oregon Individual Returns for All Taxpayers*
211
Form EP - PAYMENT COUPON
ODR PO Box 14725, Salem, OR 97309-5018
Set of 100
11.50
212
Form 40 - PAYMENT
ODR PO Box 14555, Salem, OR 97309-0940
Set of 250**
19.00
16.00**
213
Form 40 - REFUND
ODR PO Box 14700, Salem, OR 97309-0930
Set of 250**
19.00
16.00**
214
Form 40ES - Estimated Tax and Oregon (4868) Extension Payment
ODR PO Box 14950, Salem, OR 97309-0980
Set of 100
11.50
9.50
216
SP-01 City of Portland / Multnomah County
Bureau of Licenses 611 SW Columbia St. Suite 600 Portland, OR 97201-5304
Set of 100
11.50
9.50
217
TM-01 TriMet SE Tax
PO Box 14003 Salem, OR 97309-2502
Set of 100
11.50
9.50
218
LTD-01 Lane County SE Tax
PO Box 14003 Salem, OR 97309-2502
Set of 100
11.50
9.50
231
OR Combined Payroll Tax
PO Box 14800 Salem, OR 97309-0920
Set of 100
11.70
9.50
235
#11 ES Payment Record - printed goldenrod
Set of 100
17.00
15.00
241
Form 1041
Internal Revenue Service Center Ogden UT 84201-0148
Set of 100
11.50
9.50
243
Form 1065 (all returns)
Internal Revenue Service Center Ogden UT 84201-0011
Set of 100
11.50
9.50
244
Form 1120 (all returns)
Internal Revenue Service Center Ogden UT 84201-0012
Set of 100
11.50
9.50
245
Form 11205 (all returns)
Internal Revenue Service Center Ogden UT 84201-0013
Set of 100
11.50
9.50
Federal Business Returns*
Envelopes (oversized, blank)
291
#11 white
Box of 500
31.00
26.00
292
#11 white
Set of 100
12.50
11.00
last update: September 28, 2005
2005 OATC Individual Member Supply Order Form
Page 1 of 3
2005 OATC Individual Member Supply Order Form
Item
#
Description
Unit Size
2005
Retail
Price
OATC
Chapter
Price
# Units
Ordered
Extended
Amount
ADDRESS LABELS* (bar-coded, sheets of 20)
401
Form 1041 - PAYMENT
Internal Revenue Service Center Ogden, UT 84201-0148
sheet of 20
3.00
1.00
411
Form 1065 (all returns)
Internal Revenue Service Center Ogden, UT 84201-0011
sheet of 20
3.00
1.00
421
Form 1120 (all returns)
Internal Revenue Service Center Ogden, UT 84201-0012
sheet of 20
3.00
1.00
422
Form 1120S (all returns) Internal Revenue Service Center Ogden, UT 84201-0013
sheet of 20
3.00
1.00
423
Form 20 / 20S PAYMENT
ODR PO Box 14790 Salem, OR 97309-0470
sheet of 20
3.00
1.00
424
Form 20 / 20S REFUND
ODR PO Box 14777 Salem, OR 97309-0960
sheet of 20
3.00
1.00
425
Form 20ES - ESTIMATES ODR PO Box 14780 Salem, OR 97309-0469
sheet of 20
3.00
1.00
431
Form 65 (all returns)
ODR PO Box 14260 Salem, OR 97309-5060
sheet of 20
3.00
1.00
441
Form 41 (all returns)
ODR PO Box 14110 Salem, OR 97309-0910
sheet of 20
3.00
1.00
452
SSA - W-2s and W-3s
sheet of 20
3.00
1.00
481
Franchise Tax Board REFUND
PO Box 942840
sheet of 20
3.00
1.00
482
Franchise Tax Board BALANCE DUE
PO Box 972867
sheet of 20
3.00
1.00
492
"2005"
sheet of 80
3.75
1.75
493
"2005 Income Tax Records"
sheet of 14
3.75
1.75
W-2s, 1099s AND ENVELOPES
500
Laser W-2 Copy 2 -2 up
100 forms
4.85
3.50
501
Laser W-2 Copy A -2 up
100 forms
4.85
3.50
502
Laser W-2 Copy B -2 up
100 forms
4.85
3.50
503
Laser W-2 Copy C -2 up
100 forms
4.85
3.50
504
Laser W-2 Copy D -2 up
100 forms
4.85
3.50
505
Laser W-2 Blank Perforated-2 up
100 forms
4.85
3.50
506
Laser W-2 Blank Perforated-4 up
200 forms
9.50
5.00
507
Laser W-3
50 forms
4.85
3.50
519
W-2 Series Double Window Envelopes 2 -up
Set of 50
8.50
5.00
520
W-2 Series Double Window Envelopes 4 -up
Set of 50
9.50
5.00
508
Laser 1099 Misc Copy A
50 Sheets
4.85
3.50
509
Laser 1099 Misc Copy B
50 Sheets
4.85
3.50
510
Laser 1099 Misc Copy C
50 Sheets
4.85
3.50
511
Laser 1099 INT Copy A
50 Sheets
4.85
3.50
512
Laser 1099 INT Copy B
50 Sheets
4.85
3.50
513
Laser 1099 INT Copy C
50 Sheets
4.85
3.50
514
Laser 1099 DIV Copy A
50 Sheets
4.85
3.50
515
Laser 1099 Blank Perforated 3 -up
50 Sheets
4.85
3.50
516
Laser 1096
50 Sheets
4.85
3.50
517
1099 Misc, DIV, and R Double Window Envelopes
Set of 50
8.50
5.00
518
1099 INT Double Window Envelopes
Set of 50
7.75
5.00
CLIENT FOLDERS WITH OATC LOGO
601
OATC Cream Linen Covers without pocket
Set of 50
26.00
602
OATC Cream Linen Covers with gusset
Set of 25
26.00
612
Image One Interview Sheet (front/back)
Set of 50
9.25
8.00
701
Sign Here Tags - Small - Red
Set of 300
6.10
5.10
OFFICE SUPPLIES
last update: September 28, 2005
2005 OATC Individual Member Supply Order Form
Page 2 of 3
2005 OATC Individual Member Supply Order Form
Item
#
Description
Unit Size
2005
Retail
Price
OATC
Chapter
Price
# Units
Ordered
Extended
Amount
OFFICE SUPPLIES (continued)
702
Sign Here Tags - Medium - Red
Set of 150
6.10
5.10
704
Sign Here Tags - Large - Red - Post-it
Set of 90
10.00
7.10
708
Privacy Policy
Set 100
7.50
709
"To Do" Pads with OATC Logo
5 pads
4.50
TOTAL COST OF PURCHASES
* All addresses will be checked the week before the order is sent to the printers
** For two sets of 250 items (that is, a box of 500) subtract $5.00
Non-Members add 20% on any purchase except Quickfinders and The Tax Book.
OATC Chapter:
Member Name:
Telephone:
Mailing Address:
Email:
City:
State:
Zip:
Check #:
Amount:
I authorize you to charge this purchase to my MasterCard □ or Visa □
Credit Card Number:
(please check one)
Credit Card Amount:
Cardholder Signature:
Mail this form along with your check or credit card authorization to your Chapter Treasurer no later 10/12/05:
BLUE MOUNTAIN
Cathy Johnson
178 Hwy 82
Lostine, OR 97887
(541) 569-2272
LANE COUNTY
Mary Ann Frieze
4471 Corona St.
Eugene, OR 97404
(541) 607-5052
PORTLAND
Mary Manthey
2211 SW 1st Ave #1102
Portland, OR 97201
(503) 232-9050
WESTSIDE
Dana White
80 SW Murray Blvd.
Beaverton, OR 97005
(503) 503-626-1040
CENTRAL OREGON
Rae Ann Curtis
501 NE Greenwood #800
Bend, OR 97702
(541) 382-4551
MID-COLUMBIA
Carol Kelley
2751 Webster Rd
Hood River, OR 97031
(541) 386-3392
SALEM
Phyllis Hunt
3821 Matheny Rd NE
Gervais, OR 97026
(503) 393-4232
YAMHILL
Judy Davis
PO Box 68
Lafayette, OR 97127
(503) 864-8251
CLACKAMAS
Becky Klotz
PO Box 1885
Clackamas, OR 97015
(503) 655-4775
MID-WILLAMETTE
Leah Stewart
24634 Ritchie Lane
Philomath, OR 97370
(541) 929-3125
SOUTH COAST
Victoria Earl
955 N Alder St #A
Coquille, OR 97423
(541) 396-4748
JACKSON COUNTY
David Keiser
PO Box 478
Jacksonville,OR 97530
(541) 899-7680
MT HOOD
Linda Roberts
1949 SW Montmore Wy
Troutdale, OR 97060
(503) 666-7909
TREASURE VALLEY
Ray Rich
505 Perry Dr
Payette, ID 83661
(208) 642-4066
KLAMATH FALLS
Dean Olsen
838 Main St.
Klamath Falls, OR 97601
(541) 884-2747
NORTH COAST
Carolyn Anderson
PO Box 1125
Cannon Beach, OR 97110
TUALATIN VALLEY
Mike Schmidlin
53202 Timber Rd
Vernonia, OR 97062
(503) 429-7861
last update: September 28, 2005
2005 OATC Individual Member Supply Order Form
Page 3 of 3
OREGON ASSOCIATION OF TAX CONSULTANTS
PORTLAND CHAPTER
PO BOX 90996
PORTLAND, OR 97290
DATED MATERIAL
TO:
**************************
*
FREE CPE
*
* FREE NETWORKING *
* FREE HOSPITALITY *
**************************
Disclaimer
The authors have compiled the material printed in this newsletter. The material has been
prepared from sources the authors believe to be accurate and reliable. However, the possibility of
human and/or mechanical error does exist. The material may omit discussion of exceptions,
qualification’s, definitions and effective dates. Accordingly, the reader should not rely solely on
this material, but should review the original sources to determine the law and applicability to each
situation. Neither the editor, authors, National nor State Associations of Tax Consultants will be
responsible for any error; omissions, or inaccuracy under any circumstance.