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2 Editorial Huésped ENTENDIENDO QUE SIGNIFICA ETICA Y MORAL Por: Roger Gomez Secretario de LATAX La temporada de taxes terminó felizmente para unos y vergonzosamente para otros. El 18 de Abril cerró con broche de oro con el arresto del preparador de impuestos de E&M Multiservices localizado en el 650A de Westchester Avenue, en el Bronx, se le acusa de estafar a miles de envejecientes con la promesa de devolución entre $ a $1, dólares. Se ignora el paradero de la información personal de los estafados. ETICA Y MORAL son factores que caminan de la mano en nuestra profesión. Representan el respeto y estima que le demostramos a nuestros clientes, ya sean estos clientes de varios años y recientes. El Servicio de Rentas Internas (IRS) persigue con mano dura a estas personas, imponiéndoles multas o penas de cárcel. En LATAX queremos enfatizar firmemente como profesionales de impuestos, que ofrecer un servicio excelente y profesional a nuestra comunidad, eleva la confianza, respeto, calidad y una imagen profesional en cada impuesto preparado. No te dejes llevar por la ambición de hacer dinero, jugando con la confianza depositada como preparador de taxes. Usa tu habilidad para aplicar las leyes y regulaciones de impuestos en forma justa y clara, observando los derechos del cliente de confidencia y privacidad. Aprovecho esta oportunidad de escribir esta nota para invitarte a pertenecer a nuestra Organización LATAX, que cada día va creciendo y creciendo más. Pertenecer a nuestra Organización es más que ser un miembro, es ser un orgullo hispano como profesional de impuestos. Guest Editorial UNDERSTANDING THAT MEANS ETHICS AND MORAL By: Roger Gomez Secretary of LATAX The tax season ended happily for some and shamefully for others. The April 18 finale ended with the arrest of tax preparer E&M Multiservices 650A located in Westchester Avenue in The Bronx, is accused of defrauding thousands of seniors with a promise to return between $ to $ 1, Nobody knows the whereabouts of the personal information scammed. ETHICS AND MORAL are factors that go hand in hand in our profession. They represent the respect and esteem which we show to our customers, whether they are customers of several or recent years. The Internal Revenue Service (IRS) pursues down hard on these people, imposing fines or imprisonment. In LATAX want to emphasize strongly as tax professionals who offer excellent and professional service to our community, raises confidence, respect, quality, and a professional image at each tax preparation. Do not be misled by the ambition of making money, playing with confidence as preparer of taxes. Use your ability to apply the tax laws and regulations in a fair and clear, looking at the client s rights of confidentiality and privacy. I take this opportunity to write this note to invite you to belong to our organization LATAX that every day is growing and growing. Membership in our organization is more than being a member, is to be a Hispanic pride as a tax professional. Member of: Luis Parra, EA Director 2 LATAX NEWS United States Hispanic Chamber of Commerce


4 Luis Parra, EA, President KEY Accounting of New York Jorge N. Ramirez, Treasurer Our Business Quick Solutions Roger Gómez, Secretary Gomez Tax & Accounting Services Jimmy X. Lucero, Board Member Lucero Tax Services Julia Maduro, Board Member JMD Services Marcos Timana, EA, Board Member Embajada Latina María Josefina García, Board Member F&G Multiservice Pedro Alvarez, Board Member P. Alvarez Accounting Proud Partner of: Samuel Sánchez, Board Member La Solucion Tax Service Senior Council Angel Caballero, Executive Director Davidson Community Center, Inc. Ramon Murphy, President The Bodega Association of United States, Inc. Nurys De Oleo, Executive Director Northern Manhattan Coalition For Economic Development, Inc. Miguel Peribanez, President Popular Brokerage, Inc. 4 LATAX NEWS

5 NEW YORK STATE NEW TAX REGULATIONS Noncustodial Parent Earned Income Tax Credit Part L of Chapter 59 of the Laws of 2012 extends the enhanced earned income tax credit (EITC) for certain noncustodial parents for two years. The current credit was scheduled to sunset December 31, The new law extends the credit for tax year 2013 and To qualify for the enhanced EITC, claimants must be a resident taxpayer, age 18 and over, and have a minor child with whom they do not reside. The credit is equal to the greater of 20 percent Summary of Tax Provisions in SFY Budget Page 3 of the Federal EITC that the taxpayer would otherwise be able to claim for one qualifying child (if he/she were a custodial parent), or 2.5 times the EITC for taxpayers without qualifying children. Claimants must have a child support order in effect for at least half the tax year and have made their required support payments. E-file Mandate and Tax Part G of Chapter 59 of the Laws of 2012 amends some of the provisions enacted in 2011 as part of the tax modernization legislation found in the State Budget. These new provisions include: Extending the sunset date for the e-file mandate for tax preparers and for individual taxpayers using software to prepare their tax returns, for one year through Repealing the $25 penalty for failure to file a tax return electronically for personal income tax filers. Changing the e-file mandate threshold for tax preparers from more than five tax documents to more than ten different taxpayers. Amending the definition of authorized tax document to exclude any tax return or report containing an authorized tax document that the Tax Department does not allow to be electronically filed. Extending through December 31, 2013 the authority of the Tax Commissioner to require certain sales tax vendors to deposit the sales tax they collect into a separate account. Metropolitan commuter transportation mobility tax (MCTMT) changes: Employers Beginning with the second quarter (4/1/12 6/30/12), if your payroll expense for the quarter: Is $312,500 or less, you re not subject to the MCT- MT for that quarter. Exceeds $312,500, use the appropriate rate shown below. Payroll expense & MCTMT Rate Over $312,500 but not over $375,000.11% (.0011) Over $375,000 but not over $437,500.23% (.0023) Over $437,500.34% (.0034) Note: The payroll expense threshold for the first quarter remains $2,500 and the rate remains.34%. If your payroll expense exceeds $2,500 for January 1, 2012, through March 31, 2012, you re subject to the MCTMT and must file a first quarter return due April 30, Self-employed individuals (including partners and members) For tax years beginning on or after January 1, 2012, you re not subject to the MCTMT if your net earnings from self-employment allocated to the MCTD are $50,000 or less for the tax year. (The threshold has increased from $10,000 to $50,000.) Note: You re still required to file your annual return for tax year 2011 on April 30, 2012, if your net earnings exceeded $10,000 in 2011 LATAX NEWS 5

6 Prepared Remarks Commissioner of Internal Revenue Douglas H. Shulman before the National Press Club April 5, 2012 Thank you and it s great to be back at the National Press Club at a time when the city seems to really come alive again. Anyone who visits Washington comes away with a sense of permanence and timelessness. All of the granite, marble and limestone that went into building the colonnades and statues that adorn this beautiful city speak to us of the enduring legacy of our great nation of heritage and hope tradition and trust fairness and freedom character and courage. Collectively, these monuments also bear testimony to the enormous progress this country has made over the centuries of men and women who were not afraid to embrace new ideas and men and women who were not afraid to challenge the past and old ways of thinking. However, the germination of any idea the cultivation of a concept is only the beginning. Then, begins the real work of teasing it into life, and growing it. And that process never ends. It s one of continuous improvement. As IBM s Thomas Watson said, Whenever an individual or business decides that success has been attained, progress stops. I am a firm believer that true progress in an institution such as the IRS is achieved by standing on the shoulders of those who have preceded us. We build on their work 6 LATAX NEWS and try to take it to the next level. This has been my experience as Commissioner of the IRS. I look back to what the IRS was like before the major reorganization took place in 1998 and where we are today a sustained arc of progress that had a very different beginning. Looking into the rear-view mirror, there was a time that the IRS was thought of as an organization that seemed mired in the past one that had not kept pace with advances in technology one that was slow to adapt to emerging best practices in customer service and compliance and one that was slow to recognize an increasingly evolving and changing taxpayer base and the broad implications that a global economy had on the tax system. But standing before you today standing on the shoulders of those who began reimagining what the Internal Revenue Service could be in the 21st century it is gratifying to see and share with you the meaningful and I believe, lasting progress that has been made. As IRS Commissioner, I am the head of a 100,000 employee financial services institution that processes over $2.5 trillion annually for over 200 million individuals, businesses, and non-profits. People often ask me how you get an organization as big as the IRS to move forward on key initiatives. Two of the key factors are to set the right strategy, one which people believe in and you can explain, and then to stay focused. I m a believer in relentless and myopic focus on priorities not getting distracted by too many crises or incoming demands and making sure that you communicate these priorities clearly inside and outside the institution that you run to ensure there is broad support. This is much easier said than done especially in a government agency but staying focused and consistent over multiple years is a key to success. So today, I wanted to share with you some of the results of four years of relentless focus on a handful of strategic priorities we set for the IRS. The priorities are: Creating new capabilities and efficiencies through technology Rethinking and reimagining the IRS s relationship with paid tax return preparers Leveraging data analytics for continuous improvement Enhancing our taxpayer service capabilities Transforming the agency to confront the challenges of a global economy, and Positioning the IRS workforce to make sure that we are prepared for tomorrow s challenges. Let me begin with our efforts to modernize our technology. I am pleased to report that this year the IRS successfully migrated from a weekly processing cycle to daily processing. This was a multi-year,

7 incredibly complex undertaking that went to the heart of systems that process trillions of dollars in tax revenue. This is an incredibly important milestone for the IRS, one which we first set our sights on in the late 1980s. The payoffs from this change are quicker tax return processing for all taxpayers, up-to-date information at the fingertips of our customer account representatives, and a platform for more real-time analytics and compliance. It is already benefiting taxpayers this year, and will produce major benefits for the nation s tax system for years to come. Our next key long-term priority is an initiative that we started three years ago to look at how the IRS interacts with paid tax return preparers. And here s the reason why we took on this challenge. One of the most important tasks millions of Americans have been tackling, and will be tackling over the next two weeks, is preparing an accurate and timely tax return. However, over the past years, the way that taxpayers go about filing their taxes has dramatically changed. Today, more than 9 out of 10 taxpayers use a paid tax preparer or tax software. Despite the fact that paying taxes is one of the largest financial transactions that the average American family has each year, when I arrived at the IRS, there were no basic competency requirements for tax return preparers. In fact, while in most states you need a license to cut someone s hair, just a few years ago almost anyone could prepare a federal tax return for any other person for a fee, regardless of their level of experience or knowledge of the tax law. To give you a sense of scale, 95 million individual and business income tax returns were prepared by paid preparers in 2011 and that doesn t include self-prepared returns using software. The taxpayers served by paid preparers accounted for $5.7 trillion of income reported. Given the importance of paid return preparers to the integrity of our tax system, we re now well into the process of ensuring a basic competency level for tax return preparers and focusing our enforcement efforts on rooting out unscrupulous preparers. We have registered over 840,000 return preparers and have begun administering a competency test for any preparer who is not a CPA, attorney or enrolled agent. These individuals also have to complete 15 hours of continuing education each year from IRS-approved providers. Our next major priority is leveraging data analytics in order to continually improve our operations. Using better data on return preparers that we gained through our return preparer initiatives and faster processing cycles achieved through CADE2, we applied advanced data analytics to link tax returns that showed potentially serious compliance issues to the individuals who prepared them. We identified a number of preparers with apparently inaccurate returns and, depending on the type and severity of the issue, are applying different types of compliance tools. The early results of this effort are encouraging, but we ll need to remain focused on testing different techniques to continually improve our ability to accurately assess the compliance risks and determine what types of compliance activities are most effective. Based on what we learn, we will continuously make adjustments and improve the program. In addition to finding and stopping more fraud this filing season, there are other benefits to combining the expertise and knowledge of our data analytics return preparer audit and technology teams. Bringing them together enables us to improve our ability to understand trends in non-compliance on a number of fronts, and be able to identify and react to emerging compliance issues faster. The example I gave you is just one of many where we are using advanced data analytics to significantly up our game. But the IRS is not just about compliance. While popular culture generally links IRS with compliance and enforcement, the truth is that the IRS interacts with the overwhelming majority of the population strictly on a customer service basis. And providing quality customer service is a key priority of mine...and every bit as important as enforcement. We provide numerous options to assist taxpayers in preparing and filing their taxes from tax forms and publications to electronic filing services to toll-free telephone, in-person, and Web options for getting in touch with the IRS on specific issues. One of our most far reaching innovations and one of the most successful modernization programs in government is e-filing. Once just a glimmer in our eyes, the e-filing rate for individuals has grown from 16 percent 15 years ago to over 77 percent last year. In addition to a better customer experience, the cost savings are enormous. It costs only about 15 cents to process an e-filed return a fraction of the ap- LATAX NEWS 7

8 proximately $3.50 it costs to process a paper return. And with e-file, taxpayers get their refunds faster, with fewer data processing errors that can lead to problems later in the process. We view offshore tax evasion as an issue of fundamental fairness. Wealthy people who unlawfully hide their money offshore aren t paying the taxes they owe, while schoolteachers, firefighters and other ordinary citizens who play by the rules are forced to pick up the slack. Over the past four years, we have significantly increased our resources and focus on offshore tax evasion, and the results have been substantial. We upped the ante in a meaningful way with our work on Swiss financial institutions where for the first time in history, a bank secrecy jurisdiction turned over thousands of names and account numbers. The end game is a way of organizing our international compliance programs to: identify the highest compliance risks among our taxpayer base work cases as effectively and efficiently as possible not waste our and taxpayers time on issues that do not pose compliance risk and find appropriate ways to resolve cases as soon as possible. The IRS is now recognized as a highly efficient and effective institution to carry out important and high profile government initiatives. Our portfolio of duties was greatly expanded during the recession when we were called upon to help revive the economy. For example, about one-third of the Recovery Act, or approximately $300 billion, ran through the tax system and the IRS. That includes everything from the Making Work Pay credit, which gave 95 percent of Americans a tax break, to an expanded net operating loss carryback that enabled us to push out tens of billions of dollars to businesses when the credit markets were frozen. And we have recently been asked to play a significant role in the Affordable Care Act, because much of the money flows in that piece of legislation are effectuated through the tax system. The lesson learned here is that the IRS cannot afford to be rigid and calcified. We must be agile and nimble enough to react quickly to whatever the future may hold. But by staying focused, we have made significant headway in all of these areas and have made lasting positive changes in our nation s tax system which will position it well to serve the American people for years to come. Join your colleagues for three days of informative education sessions, training and networking, featuring a full agenda of the latest tax law information, hands-on workshops, networking opportunities and exhibits of the latest products and services for your business needs. Plan ahead- Here are the locations for the 2012 Forums! City Dates Pre-Registration Deadline Orlando, Florida June June 5, 2012 Atlanta, Georgia July June 26, 2012 San Diego, California July July 3, 2012 Las Vegas, Nevada July 31- August 2 July 17, 2012 Chicago, Illinois August August 7, 2012 New York City, New York August August 14, LATAX NEWS


10 ANGELA DIAZ Nací en la República Dominicana. Emigré a los Estados Unidos a una temprana edad. Obtuve un Grado Asociado en Administración de Empresas en La Guardia Community College. Trabajé unos 20 años para Sergio Travel, en Corona Queens, con mi hermano Sergio Diaz, quien me enseñó a preparar impuestos a manos y desde ahí hasta la actualidad he estado dando servicios a la comunidad latina, primero en Corona, Queens y actualmente desde el 1991 en Spanish Harlem en Hamilton Travel, Manhattan, New York. Desde hace varios años asisto a los semininarios del Internal Revenue Services; tomé cursos de impuestos con LATAX. 10 LATAX NEWS

11 CARLOS FERNANDEZ Carlos Manuel Fernández Hernández (Liquito), nació en Barahona, República Dominicana, el 4 de Noviembre de Hijo del Sr. Ramón Fernández (fallecido) y María Altagracia Hernández. Es el cuarto de siete hermanos. Está casado con la Licda. Belkis Nivar con quien procreó dos hijos: Wellington y Jerilys. El Sr. Fernández inició sus estudios en la Escuela Cristo Rey. Más adelante, pasó al Liceo Federico Henríquez y Carvajal, donde se graduó de Bachiller en Ciencias Físicas y Matemáticas. En el año de 1983 viajó a los Estados Unidos. En el 1986, el Sr. Fernández, inició sus estudios de Inglés Básico en la Escuela Solidaridad Humana, ubicada en la parte baja de Manhattan (Entre Delancey y Livington), donde se destacó como dirigente estudiantil, ocupando la posición de Delegado Estudiantil ante el Consejo de la escuela. En el año de 1988 ingresó al Colegio Eugenio María de Hostos, graduándose en 1991 con un Asociado en Contabilidad. En el año de 1991, desde los edificios del Hostos Community College y supervisado por el profesor Rivera, el Sr. Fernández se inicia en la preparación de impuestos como Colaborador del Programa Vita, preparando impuestos gratis a la comunidad del Sur del Bronx. Mientras estudiaba en Hostos Community College, se destacó como presidente de la Asociación de Estudiantes Dominicanos. Desde 1991 hasta 1994 trabajó preparando impuestos en una oficina de su apartamento ubicado en la 162nd Street and Grand Concourse en El Bronx. En 1994 abrió su primera oficina de servicios múltiples, ofreciendo servicios de Impuestos, Inmigración, Centro de Llamadas, Pagos de Billes, Money Transfer, etc. En el 2006, el Sr. Fernández adquiere la licencia de Notario Público en el estado de Florida. En ese mismo año, se convirtió en Signing Agent (un tipo de Notario Público con una condición especial para ejercer como notario de bancos que están fuera del estado). En el año 2008 obtiene la licencia de Real Estate Sales Associated en el estado de La Florida, trabajando en el área de Bienes Raíces con la compañía MTV Realty. Es en 2010 cuando ingresa a la Latino Association of Tax Preparer, Inc (LATAX). En el 2011 participó en un Curso de Impuestos impartido por esta entidad. LATAX NEWS 11

12 Nació en la ciudad de La Romana, en el año 1952, realizó sus estudios en el Colegio Episcopal Todos Los Santos y cursó estudios comerciales en el Instituto Dr. Huffman. Sus padres Silidelfo Núñez Santana (EPD) y Rosalia Mieses De Núñez, comerciantes de La Romana. El primogénito de cuatro hermanos, Fiordaliza Núñez, Contador Público Autorizado, Franklin Núñez, Arquitecto, y Cesar Núñez, Abogado. Padre de cuatro hijos Edwin D. Núñez, graduado de Justicia Criminal y Capitan de Marine Corps., Gabriel R. Núñez, Sargento Administrativo de Marine Corps., Ambos veteranos de guerra de Irak, Joel S. Núñez y Edgar Núñez. Contador Público Autorizado en La República Dominicana, graduado en La Pontificia Universidad Católica Madre y Maestra, como Licenciado en Contabilidad (1977). 35 años de ejercicio profesional tanto en La República Dominicana como en Los Estados Unidos. Ha ocupado importantes posiciones dentro del Sector Gobierno de La República Dominicana: Contralor de La Secretaría Administrativa de La Presidencia, Contralor de La Secretaria de Estado de Relaciones Exteriores y Ministro Consejero y Cónsul General de La República Dominicana en Haití ( ). HECTOR D. NUNEZ MIESES Impartió docencia en los principales centros universitarios de La Romana, en las materias: Contabilidad I, Contabilidad II, Presupuesto Empresarial, Mercadeo I, Análisis de Estados Financieros, Metodología de La Investigación y Legislación y Técnicas Bancarias. Desde el 1989 reside en Los Estados Unidos, donde se ha especializado en Impuestos Personales y Corporativos, como presidente de la firma Núñez Tax Service, Inc. Es miembro de las siguientes instituciones: National Society Of Tax Professionals, International Fiscal Association, Asociación Tributaria Rep. Dom. (Presidente honorífico NY), Association Of Federated Tax Preparers, The Institute of Internal Auditors, American Accounting Association, Asociación Interamericana de Contabilidad, American Institute Of Professional Bookkeepers, National Society Of Public Accountants, Certified Government Financial, Manager y Association Of Government Accountants, Association Of Certified Fraud Examiners, International Consortium on Governmental Financial Management, Consultor Individual Banco Mundial, Consultor Individual Agencia Internacional de Desarrollo (AID). 12 LATAX NEWS

13 JUAN VALERIO Nació en Puerto Plata, República Dominicana. Llegó a la ciudad de New York a la edad de 12 años. Estudió en la escuela Theodore Rooselvet. Estudió la carrera de Paralegal en City College. Casado, con tres hijas. Preparando impuestos desde el año Los tiempos han cambiado, ahora la profesión es más difícil ejercerla, con más regulaciones y por igual más casos de fraudes provocando que los preparadores esten mejor preparados. Tiene cursos de impuestos y asistencia a seminarios y eventos de LATAX. Es especialista en inmigración, ha atendido miles de casos y ayudado a inmigrantes a completar sus documentos y regularizar su status en el país. New York City Department Of Consumer Affairs Announces Tax Time Enforcement Sweep Results: Issues Violations To One In Three Tax Preparers Department of Consumer Affairs (DCA) Commissioner Jonathan Mintz announced the results of a two-week long enforcement sweep of income tax preparers throughout the City. DCA conducted close to 850 inspections Citywide and issued violations to one in three income tax preparers for violations of consumer protection laws. The Department issued more than 1,000 violations to tax preparers who misrepresented their qualifications, violated consumer rights, or illegally advertised refund anticipation loans (RALs) as instant or rapid refunds. Total fines from the enforcement sweep could reach close to $1 million. Commissioner Mintz also encouraged New Yorkers to take advantage of the many options available for filing their taxes for free or very low cost. There are substantial tax refund dollars waiting for New Yorkers, who have, since 2002, claimed almost $20 billion in Earned Income Tax Credits alone, said Commissioner Jonathan Mintz. That s why we re making it as easy as possible for people to file their taxes and claim those refunds. And since the IRS issues these refunds in such a short amount of time, there s no reason for such expensive, often deceptively sold loans getting in between you and every dollar of your refund. DCA inspected income tax preparers charged with violations in 2011 and 2010, as well as other preparers located in neighborhoods with large populations of immigrants and high usage of refund anticipation loans. DCA found that 65 percent of businesses that received a violation last year and were inspected this year, were complying with the law. In New York City, tax preparers must post their qualifications, fees and charges, and whether or not they will represent consumers at a government audit. Preparers must sign every tax return, and provide their customers with a copy of their tax return and a receipt for their services. LATAX NEWS 13

14 JULIA MADURO My name is Julia Maduro. I am a proud mother of an amazing young man, who is currently 22 years of age. Aside from being a dedicated mother, I am also very devoted to my job. I have been involved with taxes for the last 20 years. I can say that a day has not gone by, that I have not been grateful for my career. If there is one thing I have learned, is that you should dedicated your life to something you love doing, for me taxes is what I love. I am committed, faithful, and loyal to my career. As part of the board of LATAX, I have always maintained an open mind with my profession. My Story begins as follows: I was born and raised In the Dominican Republic, in La Capital, Santo Domingo. As a child, I found great delight in helping others. I come from a family that dedicated their lives for other people. My father for example was a police officer in the Dom. Rep., and then became a customs officer. My mom was a nurse, soon after devoting her life to my all my four siblings as a house wife. So the helping gene was in my blood. In 1975, I graduated as executive secretary from Patron San Jose. And in 1977, I graduated also as Merchant Accountant. Following that year, I became the assistant of classic music radio station called HIJB AM/FM. In 1980, within the same company, I went from radio to live TV called Tele Antillas (TA). Following that, in 1982, at the age of 24 I came to the United States in search to expand my knowledge. I guess I was lucky in that area. After that I decided to move on to New Jersey with my son and began working at Karina Cosmetics. In 1990, with great pleasure and satisfaction, I began working at Joselito Travel. 14 LATAX NEWS This is where my immigration knowledge blossomed. Even though I was pleased working at Joselito Travel, I decided to go into the field on my own. Working from home with my office, I began building my clientele. Among those, to this day are, Dulce Gallardo, Esperanza Bautista, and Alicia Peguero whom helped me realize my dream of becoming an accomplished business woman. Because Tax Season is active only 4 months out of the year, I have become involved with Primerica, a company that dedicates its hard work towards middle class families, teaching them how to become financially independent. I became licensed through the company for the State of New York on December 11, And only success has followed me so far. If there is one thing I have learned is that changes come with actions not opinions. Everywhere I went there was always an opinion given; however it was my actions that made all the difference. As mentioned earlier, my biggest triumph was and will always be my son Hady Farag, who by the way will become a certified accountant by Many people consist of who I am today and the never ending works ethics I have developed. Those people are Jose Jorge (Joselito), Maria Morillo, who once told me that in order to reach our goals, we must place blindsides on our eyes to maintain focus, and Luis Parra President of LATAX thank you for believing on me and everything I stand for, and allowing me to become the first woman member of the board. It goes to show that when women put their minds to something, we make the impossible possible.

15 LLANEE LARA Vine a este país cuando tenía 33 años. Acababa de terminar una maestria en la Universidad Católica Madre y Maestra (hoy la PUCMAIMA) en colaboración con la Universidad de Carolina del Norte. Profesores Norteamericanos, con traducción simultánea, nos impartían las clases contándonos experiencias sobre la vida empresarial en los EUA. Creo que en cierta forma aquello me permitió identificar mejor los términos y situaciones de los impuestos en este pais. Adicionar al hecho de que ya era Contadora Pública en ejercicio en República Dominicana. Al mes de llegar y por insistencia de mi hermano menor, fui a las oficinas de un conocido preparador de impuestos en el Midtown de Manhattan (Sr. Mayet) el cual simplemente me entregó un libro de instrucciones para el formulario Nunca me explicó mucho. Como mi pequeño escritorio era ignorado por todos los demás empleados de la empresa. Pasé el resto del mes (Diciembre de 1985) traduciendo el instructivo del 1040! Me arme de una libreta y un diccionario y segui mi ejercicio de autodidacta. Luego le pedi una declaración sencilla que ya estuviese terminada. La rehice y comparé. Perfecto, estaba entendiendo la mecánica de la preparación de impuestos. (Recuerdese que todos los cálculos los haciamos manualmente sin ayuda de las computadoras). Así empece a trabajar impuestos, al final de la temporada, ya preparaba yo los impuestos de Schedule C y otros de negocios. En septiembre de ese mismo ano me fui a H&R Block para hacer el curso básico. A ese curso le siguieron muchos otros. Actualmente comparto las actividades de preparación de impuestos con cursos de educación continuada en el NYU en taxation, Bookeepping y payroll, también hago estudios a distancia con Tax Technology, Inc., en New Jersey para la preparación del examen para Enrolled Agent (EA). Desde 2009 nos ubicamos en una nueva modalidad de espacios de negocios en el alto Manhattan. El concepto del Inwood Center en el 5030 Boradway ( entre la 213th y 214th Streets) nos abrió las puertas a muchos de los pequeños negocios del área. Del piso sexto al noveno solo somos oficinas. Las nuestras están en la suite 810. Allí les ofrecemos nuestros servicios de Contabilidad de negocios (bookkeepping), impuestos individuales y corporativos, diseños de paginas Web, productos financieros (como seguros e inversiones) representaciones delante el IRS, preparación de formas de Immigracion y otros servicios relacionados, en estrecha colaboración con otros asociados como Key Accounting of NY, Redshift, Llc. Y Financial Marketting Partners. Me siento muy satisfecha de mi trabajo y de la relación que he podido desarrollar dando un mejor servicio cada dia a mis clientes en cumplimiento estricto con las regulaciones que el IRS y las otras agencias imponen a nuestra práctica. Quisiera lograr mis metas profesionales porque mi madre me ha enseñado que aunque sea difícil la ruta a el triunfo, siempre vale la pena. Mejorar la vida nunca es un aspecto perdido de vista. LATAX NEWS 15

16 MARCOS TIMANA, EA Lugar de Nacimiento: Piura, Perú Estudios realizados: PRIMARIA: Escuela Fiscal # 257 & Escuela Nacional Primaria # 27, Piura, Perú SECUNDARIA: Gran Unidad Escolar San Miguel de Piura Instituto Nacional de Comercio #14 SUPERIOR: Instituto Superior de Administración de Negocios y Mercadotecnia Titulo a nombre de la Nación: Bachiller Profesional en Administración de Empresas Tesis sustentada y aprobada: EI Departamento de Compras dentro de la Administración de Abastecimientos. Otros studios: Universidad del Pacifico - Finanzas Titulo: Contador Mercantil Escuela Superior de Administración de Negocios para graduados (ESAN) - Mercadotecnia Estudios realizados en USA: Westchester Community College: Associate Degree Business and Accounting Iona College: Bachelor in Science - Business and Accounting. Washington Institute for graduate Studies: Courses of Individual Taxation, Business Expenses, Deductions and Credits, Partnerships, and Corporations. Designation: Enrolled Agent = Agente Registrado IRS Experience: Herramientas SA - Departamento de Contabilidad y Costos = 3 years Jefe de Logistica: 2 years Consorcio Industrial Andino: Gerente General: 10 years Previously: Work for different CPA Companies (3 years) Embajada Latina, Inc. Tax Accountant = 22 years 16 LATAX NEWS

17 MIGDALIA IVELISSE RIVAS Estudié contabilidad en la Universidad Autónoma de Santo Domingo, República Dominicana. Llegué como todo inmigrante con la esperanza de trabajar en el área de estudio, gracias a Dios lo logré. Me inicié el negocio de los impuestos en los años noventa, laborando en Manhattan y actualmente en el Bronx. Mi trabajo es mi pasión, ya que disfruto lo que hago y cada día trato de ser más profesional. Soy una preparadora de impuestos que explica por qué, y eso lo hace más interesante. Aprendo mucho de los clientes, me siento muy afortunada de trabajar lo que me gusta. LATAX NEWS 17

18 RICARDO DEL VALLE Nacido en Guayaquil, Ecuador, el 22 de septiembre de Cursé estudios de agronomía en High School en Ecuador, continué estudiando arquitectura y terminé en el 1988 en City College of New York, (asistí a un seminario de arquitectura e Mantova, Italia por 6 meses por medio de City College) trabajé como assistente de arquitecto para Peter V. Tishman Contsruction en NYC en el año 1988, Continúo en otra compañía de construcción en Brooklyn en el 1989 por un año como asistente y adquiero experiencia en diseños institucionales como escuelas y hospitales. Trabajé para una firma de arquitectos desde el 1989 hasta el 1994 en el estado de New Jersey, adquiero más experiencias en diseños de Senior Citizen Centers, precintos de policia y casa residenciales y trabajé al lado de un arquitecto con basta experiencia la cual me ayudó a crecer más en la fase desde diseños esquimáticos hasta completar la edificación de instituciones. En este momento es cuando se me presenta la oportunidad de trabajar por mi cuenta como pequeño empresario. En el año 1982 trabajé mientras iba a la universidad y terminé mi carrera, pero nunca me desprendo de la agencia de pasajes, preparación de impuestos en donde estoy trabajando de por siempre. Mientras trabajaba y asistía a la universidad trabajaba en calidad de part-time en la agencia. Desde el año 1994 entro de lleno hasta el presente como preparador de impuestos y más. Pero me inicié a raíz del año 1982 cuando se preparaba a mano los impuestos. He tomado cursos de income tax. Tambien tengo experiencian pólizas de seguros de autos, seguros de vida, poseo conociminto en leyes de código de edificios o building code. TO DATE, OVER 840, 000 PTINs HAVE BEEN ISSUED AROUND 3,000 TAX PROFESSIONAL HAVE PASSED THE NEW RTRP TEST 18 LATAX NEWS

19 ROGER S. GOMEZ ORTEGA Nacido en Managua, Nicaragua. Enero 20, Egresado de la Universidad Nacional Autónoma de Managua en Diciembre Contador Público, especialidad en Mercadotecnia (Marketing). Jefe de Personal Departamento de Importaciones SOVIPE en Managua ( ). Con la caída de la dictadura del régimen de Somoza por razones de seguridad tuve que viajar a los Estados Unidos con mi familia en marzo de Trabajé como operador en una factoría en el Bronx, después de dos años fui nombrado supervisor de operaciones. En 1984 renuncié para entrar a estudiar en Hostos Community College, por medio de contactos conseguí trabajo a medio tiempo en una oficina de seguors y preparación de impuestos en el Bronx (Medal Insurance Agency). Sentí que estaba en mi campo entre la contabilidad y los impuestos. Los primeros clientes los tuve en 1984, de los cuales todavía tengo activos unos 25 clientes, otros muchos se han retirado o fallecidos. En 1989 me gradué con un Asociado en contabilidad del Hostos Community College (donde estudiaba de noche). En 1990 entré a Baruch Colllege para estudiar contabilidad pública, seguí estudiando hasta 1993, me retiré porque las clases empezaron a cambiar de horarios y era difícil estar entre el nuevo horario y el trabajo del cual dependía mi familia, con mucho pesar me tuve que retirar. Tenía que escoger entre soportar mi familia o seguir estudiando contabilidad. Desde 1984 hasta 1995 preparaba impuestos en mi propio apartamento, los completaba en una máquina de escribir era una locura. En 1990 logré comprar mi primera computadora y el primer software que uso hasta el día de hoy. En 1987 mi familia y yo obtuvimos el estatus legal por medio de la amnistía otorgada por el recordado Presidente Ronald Reagan. En 1996 logré abrir mi primera oficina en el Bronx, con la ayuda de Lucy Marrero una Insurance broker bien conocida en el área. En el año 2000 juré bandera como ciudadano americano. En ese mismo año abrí la oficina que hasta hoy tengo. En 1996 obtuve la licencia de Notario Público. En 1997 recibí la licencia de Insurance broker. Cabe mencionar que en el 2004 el negocio a mi lado se incendió, el cual me afectó y perdí muchos records, computadoras y otros. Con el reembolso del seguro me levanté y de nuevo comencé la oficina y ahora tengo tres personas trabajando conmigo. Mi hija Anielka Gómez, con un Asociado en Administración, es la gerente de la oficina, es Insurance broker. Yo me he dedicado a los impuestos personales, de negocios, notaría y contabilidad. Desde 1990 soy miembor de NATP. Soy co-fundador de LATAX y el Secretario de la Junta de Directores. LATAX NEWS 19

20 TOMASITO BATISTA Nacido en la República Dominicana un 29 de diciembre. Egresado de la Universidad Autónoma de Santo Domingo de la Facultad de Ciencias Económicas como licenciado en contabilidad. Miembro del Instituto de Contadores Públicos Autorizados de la República Dominciana. Socio de la firma de auditoría Cortorreal, Matos, Batista & Asociados, primera firma de auditores registrada en la parte oriental de la ciudad de Santo Domingo. Profesor en la Universidad Tecnológia de Santiago, Recinto Santo Domingo. Instructor de los cursos de impuestos dirigido por la firma Cortorreal, Matos, Batista & Asociados en diferentes módulos de curso y taller de impuestos sobre la renta. En la ciudad de New York, preparador de impuestos personales desde 1989, he participado en varios cursos de impuestos de HR Block con la profesora Enid Ro- driguez (ya fallecida) quien puso mucho empeño en: aprender, continuar y ser honesto al momento de hacer una declaración de impuestos. Participé junto a otros destacados colegas en la fundación del Instituto de Contadores Públicos filial de la ciudad de New York, entre ellos Héctor Núñez, Judith Jiménez, Nelson Núñez, Juan Aquino, entre otros. Ahora en LATAX estamos haciendo lo necesario para que todos los preparadores de impuestos se asocien al grupo, sean instruido y unidos para un mejor servicio a favor de nuestra comunidad. Participando en el sistema electrónico del IRS desde el Estoy en Batista Travel-Real Estate por más de 20 años en el Bronx. Soy Insurance Broker y Licenciado Real Estate. 20 LATAX NEWS

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