Click to return to iNEWS ARCHIVES page

iNEWS.....What You Need to Know, Right Now!

Week of May 29, 2009 • Issue No. 040

If you would like to have further information on any of these articles, let us know.
[ please visit our website at www.pmcpa.com for all prior issues of iNEWS ]
We would appreciate receiving your comments and/or suggestions, anytime!
info@pmcpa.com

NO TAX INCREASES UNTIL 2011, GEITHNER TELLS CONGRESS

FOCUS ON FRAUD: STREET SMARTS

WANT OR NEED A BUSINESS VALUATION IN 2009 – REASON 9 OF 9


 114 602 No Tax Increases Until 2011, Geithner Tells Congress

The Obama administration will not ask Congress to raise taxes until 2011, Treasury Secretary Timothy F. Geithner told Congress on May 21. Geithner, testifying before the House Appropriations Subcommittee on General Government and Financial Services, also pledged to improve the IRS’s international tax enforcement activities.

President Obama has made clear that he will not seek any major revenue increases until 2011, when the (economic) recovery should be firmly in place.  Once the economy recovers, the federal government must get its “fiscal house in order.”  The Administration will work with Congress to make the tax changes that are necessary to reduce deficits and to do so in a manner that is fair to all Americans, per Geithner.

The Administration has already proposed extending all of the lower individual marginal income tax rates in the Economic Growth and Tax Relief Reconciliation Act of 2001 LK:NON: CONGLINK PL107-16  LK:NON: 2006TAX-FTD 20090227-W.1 ; LK:NON: 2006TAX-FTD 20090227-   .   however, the pre-EGTRRA rates of 36- and 39.6-percent would revive after 2010. The President has also called on Congress to limit itemized deductions for higher-income individuals. At the same time, the president has proposed making permanent several tax incentives targeted to middle income individuals, including the Making Work Pay credit and the American Opportunity tax credit.

In other news, Geithner asked lawmakers to approve the administration’s fiscal year 2010 budget request for the IRS LK:NON: 2006TAX-FTD 20090420-C.1 .  Additional funding would enable the IRS to hire 755 employees to increase examinations of tax returns for businesses and higher-income individuals; 300 employees to expand the IRS document matching program; and 491 employees to improve collection operations, Geithner explained.

Geithner also wants to hire more tax professionals at the Treasury Department. He told lawmakers that the Office of Tax Policy's career staff includes 30 lawyers and 44 economists, as well as support staff, for a total of 93. “This is lower than its usual complement of over 100 professionals.”

The Administration aims to increase staffing to 108 positions.  The additional staff is needed to perform analysis and revenue estimates for new policy proposals, conduct research for, among other things, congressionally mandated studies, and develop regulations and guidance for new legislation.

Other topics to watch:

  1. The Administration is not seeking to accelerate the January 1, 2011 date when capital gains and qualified dividends would revert to their pre-2003 levels.
  2. The 28% limit on itemized deductions is not likely to get enacted.  However, the Administration may reinstate the increased limitations on personal exemptions and itemized deductions.
  3. The Estate tax is likely to continue with an exemption in the $3.5M range with a top rate of 45%.

Focus on Fraud: Streets Smarts, from the desk of Marty Grausam, CPA, CFE, CISA

Earlier in the year, this column addressed some common myths about fraud and why and how a business owner can make it not easy for occupational fraud to occur.

As a revisit to those thought-streams and for summarizing comments, business owners and management need to develop and maintain a high degree of street smarts for help with preventing and/or detecting occupational fraudulent activity.

• REMEMBER, ANYONE CAN COMMIT FRAUD.

For example: A former Pennsylvania State Treasurer; a former police chief of a prominent west Michigan city; a city police detective of an eastern Michigan city; Enron; WorldCom; Bernie Madoff; …..

• THINK DIRTY, HOW COULD I BEAT THE SYSTEM?

For example: Are there apparent internal control deficiencies that need to be fixed?

• PAY ATTENTION TO DETAIL.

For example: Erasures; dual endorsements that appear similar.; …..

• FOLLOW UP ON RUMORS.

For example: People love to talk, so listen and there may be clues in conversations or discussions with employees and management; living beyond one’s life style; …..

• CHECK YOUR HUNCHES.

For example: Extraordinary activity with one vendor; obvious nervousness of an individual employee in a higher risk, vulnerable position; …..

If you have questions or concerns about fraud prevention and detection for your business, please contact our office.  We will be happy to respond.

WANT OR NEED A BUSINESS VALUATION IN 2009 -REASON 9 OF 9

Financial and Tax Reporting

Certain financial & tax reporting situations necessitate a independent valuation service. When your company offers and issues stock options, or transfers or sells equity interests, a valuation is required to report related compensation expense and for the recipients to accurately report income.

If you are planning for or find yourself in this type of situation, please contact Les Prangley, CPA, CVA to see if a business valuation is needed or required at 616.774.9004 or lprangley@pmcpa.com.


Thank you for subscribing to the weekly edition of Strategic Issues...Online.  If you wish to unsubscribe to this newsletter, please Reply to this e-mail and type "unsubscribe" in the subject line and your name will be removed.  If you know of someone else who would benefit from this newsletter, please feel free to forward this on to them or send us their e-mail address and we will be happy to add them to our mailing list. This newsletter has been compiled by Prangley Marks, LLP for our clients and other interested persons.  The information presented may or may not apply to your facts and circumstances and should not be acted upon without professional advice.  

 ***Privacy Policy***
Prangley Marks, LLP will not sell, distribute, or otherwise misuse any email addresses received or collected for the purpose of this newsletter.

 
In order to comply with requirements imposed by the IRS which may apply to the Strategic Issues...Online as distributed or as re-circulated by our members, please be advised of the following:
THE ABOVE ADVICE WAS NOT INTENDED OR WRITTEN TO BE USED, AND IT CANNOT BE USED, BY YOU FOR THE PURPOSE OF AVOIDING ANY PENALTY THAT MAY BE IMPOSED BY THE INTERNAL REVENUE SERVICE.

Prangley Marks, LLP
Accountants & Consultants
"The Way We Figure, We Are The Only CPA Firm You Will Ever Need"
11th Floor Bridgewater Place, 333 Bridge Street, NW, Grand Rapids, MI  49504-5356
Phone#:  616-774-9004, Fax#:  616-774-9081