I greatly appreciate and acknowledge the following publications used as background material and theoretical foundation. I urge the visitors to this website add these publications to their professional library.


The American Institute of Certified Public Accountants, AICPA Code of Professional Ethics, 1211 Avenue of the Americas, New York, NY;


Federal Taxes Weekly Alert 2018 Thomson Tax & Accounting;  RIA* PPC* WG&L*, MicroMash CPE Brands; Thomson RIA Newsstand


Code of Federal Regulations; Internal Revenue Service, United States Department of the Treasury; U.S. Government Printing Office Publications and Pronouncements;  www.


2016-2017  Federal Tax Update Vern Hoven Tax Seminars, Western CPE.;


Treasury Department Circular No. 230 (Rev. 4-2013); Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service;  www.IRS.Gov.


AICPA’s 1040 Tax Return Workshop by Sid Kess  by Wendy Kravit, CPA, MBA.


CCH Federal Tax Course Letter, 2017/ 2018


RIA PPC WG&L EBIA    Thomson Reuters



Together with the podcasts and webinars this site is designed to provide accurate and authoritative information about complex areas of tax, estate and business planning.  The information contained on this site may change as a result of new tax legislation, Treasury Department regulations, Internal Revenue Service interpretations, or judicial interpretations of existing tax law.  This site  is not intended to provide legal, accounting, or other professional services and is provided with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional services.

This site and related material should not be used as a substitute for professional advice.  If legal advice or other expert assistance is required, the services of a competent tax advisor should be sought.

IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the United States Treasury, we inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of 1.) Avoiding tax-related penalties or 2.) Promoting, marketing or recommending to another party any tax-related matters addressed in this communication.