Small Business Adds-Up to Big Business: Helping the Small Business Client

This program was recorded live on Tuesday, June 14, 2016
You have until 12/31/17 to use this course as credit.

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0109
IRS/RPO Approved Program
#7ZBUJ-T-00049-16-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00049-16-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page. Former Director of Internal Communications for the IRS, Les Witmer, moderates the program.

In this program, the panel will examine the tax issues that arise in the start-up and operation of a small business. Among the issues explored will be determining the proper tax forms to file and when they must be filed. The panel also will discuss the issues faced by employers in hiring employees, including withholding and related reporting requirements.


The course of learning for this program has been designed to enhance professional knowledge of Federal taxation or Federal tax related matters.

Program Learning Objectives

  1. Identify the type of business where a self-employed taxpayer files a Form 1040-ES and Schedule C.
  2. Identify the type of business where two or more people operating a business have unlimited personal liability.
  3. Identify the threshold in assets where the IRS defines a small business.
  4. Identify the tax return form to file if a sole proprietor's income is $400 or more.

Program Outline


Les Witmer, APR
Communications Consultant

Les Witmer has served as the moderator for Tax Talk Today since 2001. He is a Communications Consultant in Atlanta. He retired after a distinguished career of 34 years with the Federal Government serving the last 23 years with the Internal Revenue Service. He held various positions with the IRS in Communications and Taxpayer Information and retired during the stand-up of the Wage and Investment Division as the Director of Communications. He also was periodically assigned by the U.S. Treasury Department to the Office of Economic Cooperation and Development (OECD) to be a member of an international team that advised and conducted seminars on Taxpayer Information and Customer Service programs to tax and ministry of finance officials from Russia and other Eastern European Countries. Preceding IRS, he served on active duty with the U.S. Army including as an infantry officer in Vietnam. He had other active duty and reserve assignments culminating with being activated during Desert Storm. He retired as a Lieutenant Colonel. He holds a B.S. in Journalism from the University of Southern Mississippi and an M.S. in Public Administration from the American University.

IRS Panelist

Stephen A. Whitlock

Glenn DeLoriea
Program Manager for Technical Support

Glenn DeLoriea currently serves as a Program Manager for Technical Support in the Exam Quality and Technical Support Branch of Small-Business Self-Employed (SB/SE) Division of Examination. Glenn started his career in the corporate world in 1981 working for Alexander and Alexander Services for three years as a Tax Accountant - two years in tax compliance and 1 year as a tax research analyst.

He then came to IRS in 1984 as Revenue Agent. In 1990, he was a Team Coordinator in the large case program. In 1997, he went into management for the General Program. During the reorganization in 2000, he became a Large Business & International Team Manager for various industries. In 2006, Glenn became a Senior Manager in SB/SE Headquarters, where he has lead Technical Advisors for almost nine years.

His responsibilities include knowledge and experience in Sub-Chapter S Corporations and Partnership entities. Over the years, he has developed specialized experience and has been responsible for work in the following industries, such as fishing, real estate, and farming. He also has general knowledge and experience Construction and Professional Services; the oversight of non-cash contributions; Easements; Historical Rehabilitation Credit; Tangible Regulations; Passive Activity Losses; Internal Revenue Code section 183 Hobby Losses; Change in Accounting Methods, Foreclosure and various Affordable Care Act Provisions.
Glenn earned his Bachelor of Accounting in 1981 and his Master of Taxation in 1987, both degrees from the University of Baltimore.

Industry Panelist

Roger Harris
President and C.O.O.,
Padgett Business Services®/SmallBizPros,
Inc. President, Padgett Foundation

Roger Harris is a practicing enrolled agent and president of Padgett Business Services, which provides accounting and financial guidance to small businesses. Regional and national print and broadcast media, including the Wall Street Journal, USA Today, The Morning Business Report, Bloomberg Business News and Accounting Today have frequently called upon Harris to interpret and comment on tax policy and tax administration issues. Accounting Today has selected him as one of its top 100 Most Influential People multiple times.

Harris has testified on IRS reform and budgets, tax filing season issues, tax reform and small business tax and compliance issues.  He has offered testimony to the Senate and House Small Business Committees and the House Ways and Means Committee and the IRS Oversight Board.  The Small Business Administration has also recognized Roger Harris as the Small Business Advocate of the Year for Georgia.

IRS Commissioner Charles O. Rossotti appointed Mr. Harris to the Internal Revenue Service Advisory Council (IRSAC). The Council provides a public forum for raising, studying and making recommendations on tax administration issues, as well as on IRS restructuring and modernization. Harris served as IRSAC Chair for 2002 and 2003.

Harris earned his degree in accounting from the University of Georgia. He is affiliated with the National Association of Enrolled Agents, where he has Chaired its Legislative Affairs Subcommittee, and the National Society of Accountants, and has served as Chair on its Federal Taxation Committee.

Patricia Kappen, EA
San Juan Financial

Patricia Kappen EA began her tax practice, San Juan Financial, more than twenty years ago in San Juan Capistrano, California. Patti practices with her husband, who is also an enrolled agent. She is proficient in a broad range of individual and business tax issues, bookkeeping, and financial planning. and has significant experience representing clients before both the Internal Revenue Service and the State of California. She became an enrolled agent in 2002 and completed NAEA's National Tax Practice Institute in 2006. She is active and sits on the Boards of the National Association of Enrolled Agents, the California Society of Enrolled Agents and the Orange County Chapter of the California Society of Enrolled Agents. She is the Immediate Past President of the California Society of Enrolled Agents (two terms) and is very involved in Membership Recruitment and Retention with NAEA and CSEA and Leadership Development with CSEA.

Patti holds a Bachelor of Science Degree in Business from the University of Phoenix, a Series 7 Financial Advisor License and a California Insurance License. She is also a partner in a small flower shop on Long Island, NY.

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the
Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.