Agenda – Tax Practitioner Institute
10/21/26
Preliminary and Subject to Change Prior to the Event
Register
- 7:45 AM - 7:50 AM
VIRTUAL SESSION SIGN-IN
- 7:50 AM - 8:00 AM
Announcements and Opening Remarks
Charles WeidhasSCORE Maine - 8:00 AM - 8:55 AM
1040 Hot Topics and Issues
To provide tax professionals with a review and update on Form 1040. Emphasis will be on areas of the form that cause confusion, expiring provisions and updates.
Michael Marino, Investment Advisor RepresentativeCoston and McIssac CPAs - 8:55 AM - 9:50 AM
Session 2(a) – Federal
Trends in Federal Corporate Income Tax
This session will focus on state income tax challenges facing business engaged in interstate commerce, with a focus on federal limits to state taxing authority and recent developments relating to Public Law 86-272, as well as the complexities resulting from different state throwback/thow-out apportionment rules.
Nat BesseyBrann & Isaacson - 8:55 AM - 9:50 AM
Session 2(b) – Maine
2026 Maine Tax Update: Law Updates, Legislation & Year-End Planning
Get a comprehensive look at Maine’s 2026 tax law revisions and legislative updates. Learn how these changes impact your clients and explore planning moves to make before year end.
Olga Goldberg, PartnerPierce AtwoodJon Block, PartnerPierce Atwood - 9:50 AM - 10:00 AM
BREAK
- 10:00 AM - 10:55 AM
Preparing federal gift tax returns (Form 709)
Tax professionals will gain a practical understanding of the requirements and common challenges in preparing federal gift tax returns (Form 709), including determining whether a filing is required, reporting and adequately disclosing taxable gifts, applying exclusions, and allocating exemptions
Parker Towle, PartnerLeBlanc & Young - 10:55 AM - 11:50 AM
Current IRS Issues
To provide tax professionals with an update of the current IRS issues and priorities including providing examples of current situations
Jeff Latessa, Stakeholder LiaisonIRS - 11:50 AM - 12:30 PM
LUNCH BREAK
- 12:30 PM - 1:25 PM
Form 1065 Issues and Hot Topics including Asset Basis calculations and Partnership basis calculations
To provide tax professionals with a working knowledge of issues and hot topics related to preparation of personal and partnership income tax returns.
Ben Dailey, Senior ManagerSwanson Group - 1:25 PM - 2:20 PM
Tax Implication and benefits of Stock Options in 2026
To provide tax professionals with an understanding of the risks, rewards, and tax consequences of stock options to facilitate tax planning and preparation.
Skip Schoenrock, CPA - 2:20 PM - 2:30 PM
BREAK
- 2:30 PM - 3:25 PM
Various M&A Tax strategies related to the OBBB
To provide tax professionals with a working knowledge of issues and hot topics related to preparation of personal and partnership income tax returns.
Philip Taub, PartnerNixon Peabody - 3:25 PM - 4:25 PM
Ethics – TPI
This presentation provides a comprehensive overview of ethical practice before the Internal Revenue Service, focusing on the professional standards, responsibilities, and regulatory requirements outlined in Circular 230. Through an exploration of competence, diligence, compliance procedures, conflicts of interest, practitioner conduct, and the business side of practice, participants will gain a deeper understanding of what it means to uphold integrity when representing taxpayers. The presentation also highlights key practitioner pitfalls, disciplinary provisions, and essential resources issued by the Office of Professional Responsibility (OPR) to support ethical and compliant practice before the IRS.
Tom Curtin, Director of OPRIRS OPR
VIRTUAL SESSION SIGN-IN
Announcements and Opening Remarks
1040 Hot Topics and Issues
To provide tax professionals with a review and update on Form 1040. Emphasis will be on areas of the form that cause confusion, expiring provisions and updates.
Session 2(a) – Federal
Trends in Federal Corporate Income Tax
This session will focus on state income tax challenges facing business engaged in interstate commerce, with a focus on federal limits to state taxing authority and recent developments relating to Public Law 86-272, as well as the complexities resulting from different state throwback/thow-out apportionment rules.
Session 2(b) – Maine
2026 Maine Tax Update: Law Updates, Legislation & Year-End Planning
Get a comprehensive look at Maine’s 2026 tax law revisions and legislative updates. Learn how these changes impact your clients and explore planning moves to make before year end.
BREAK
Preparing federal gift tax returns (Form 709)
Tax professionals will gain a practical understanding of the requirements and common challenges in preparing federal gift tax returns (Form 709), including determining whether a filing is required, reporting and adequately disclosing taxable gifts, applying exclusions, and allocating exemptions
Current IRS Issues
To provide tax professionals with an update of the current IRS issues and priorities including providing examples of current situations
LUNCH BREAK
Form 1065 Issues and Hot Topics including Asset Basis calculations and Partnership basis calculations
To provide tax professionals with a working knowledge of issues and hot topics related to preparation of personal and partnership income tax returns.
Tax Implication and benefits of Stock Options in 2026
To provide tax professionals with an understanding of the risks, rewards, and tax consequences of stock options to facilitate tax planning and preparation.
BREAK
Various M&A Tax strategies related to the OBBB
To provide tax professionals with a working knowledge of issues and hot topics related to preparation of personal and partnership income tax returns.
Ethics – TPI
This presentation provides a comprehensive overview of ethical practice before the Internal Revenue Service, focusing on the professional standards, responsibilities, and regulatory requirements outlined in Circular 230. Through an exploration of competence, diligence, compliance procedures, conflicts of interest, practitioner conduct, and the business side of practice, participants will gain a deeper understanding of what it means to uphold integrity when representing taxpayers. The presentation also highlights key practitioner pitfalls, disciplinary provisions, and essential resources issued by the Office of Professional Responsibility (OPR) to support ethical and compliant practice before the IRS.
Register
Maine Tax Workshops Advisory Team
We greatly appreciate the assistance of the Maine Tax Workshops Advisory Team in planning this agenda. Their experience with the chosen topics was a great resource for the SCORE planning team.
Christopher Stevenson – Drummond Woodson
Jeff Hiatt – Cost Seg Studies
Justin Coffin – Apollon New England
Mike Santo – Wipfli LLP
Nat Hussey – Nat Hussey, Esq.
Timothy Woodhouse – Aries Wealth Management
Rick Abbondanza – Hopkinson & Abbondanza
Sno Barry – Berry Dunn
Frank A Schoenrock, CPA – SCORE
Thomas Cyr
Jeffrey Latessa – IRS
Nathan Pike – TSG, Your Trusted Accountant