2014 Small Business Tax Institute

2nd Annual IRS-SJSU Small Business Tax Institute

MST Program and the IRS

Co-sponsored by CalCPA Silicon Valley-San Jose Chapter, California Bar Taxation Section Young Tax Lawyers Committee



Time Topic Presenter(s)

7:45-8:20 AM

Registration and Refreshments (Outside of library on campus side.)


8:20-8:30 AM


  • Annette Nellen, San José State University

8:30-10:10 AM

Forms of Business: A review of the tax and legal differences between different forms of doing business and considerations in selecting one over the other or switching to a different form as a business grows.

  • Joel Busch (CPA, Esq., San José State University MST Program)
  • Tamara Pow, Esq. (Strategy Law)

10:10-10:25 AM



10:25-11:15 AM

Start-up Expenses: How to identify and treat various costs incurred preparatory to starting business including R&D. How to treat start-up and organizational expenditures and how to distinguish start-up expenses from business expansion costs.

  • Michael Adams (Group Manager, IRS)
  • Masha Herzbrun (CPA, Sensiba San Filippo)

11:15 AM-12:05 PM

Ethics and Advising an Emerging Business: What ethical obligations exist in advising a new business, when to refer a client to an attorney or additional tax adviser.

  • Kip Dellinger (CPA, Cooper, Moss, Resnick, Klein & Co.)

12:05-12:55 PM

Lunch and Networking


12:55-2:35 PM

Worker Classification — Hiring Correctly: Rules on employee versus independent contractor, reporting at the state and federal level, and classification of owners.

  • Gerry Kelly-Brenner (Senior Stakeholder Liaison, IRS)
  • Rona Layton (Layton Law Firm)
  • Sarah Plowman (Senior Program Analyst - Employment Tax Policy, IRS)
  • Todd Robinson (CPA, MST, Berger Lewis)

2:35- 2:50 PM



2:50-3:40 PM

What It Takes To Be a Successful Entrepreneur: The global business environment and social media add new competitive challenges, on top of continuing regulatory and competitive pressures. What personality features, skills, and knowledge does it take to be successful in starting a business today?

  • Steve Bennet (Partner at CrossCoin Ventures; Managing Director at Bodega Partners; Adjunct Faculty for San José State University College of Business)

3:40-4:30 PM

Small Business Tax Update: A review of federal, state and multistate tax developments relevant to small business taxpayers.

  • Annette Nellen (CPA, Esq., Graduate Tax Program, San José State University)