Mike Pusey, CPA

Member Since: May 5th 2020
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Mike Pusey, CPA served as National Tax Director at Rojas & Associates. He has a BBA and Master of Science in Accounting from Texas Tech where he graduated with honors. He planned to be an accounting professor and worked a year on the Ph. D. at the University of Arizona before beginning his career at KPMG Peat Marwick, where he worked in audit and tax. Mike won an award for high grades on the CPA exam. Mike took a position in “National Tax” with Laventhol & Horwath, where he coordinated research and co-authored an AICPA Tax Study, Tax Planning Techniques for Individuals (1980).
Dec 21st 2021
R&D Tax Planning for the Mid-Market Client
What would cause a tax professional to need to review R&D tax benefit s for midsized or smaller clients? The main tax savings can arise...
Business Tax
Dec 13th 2021
Do Clients Qualify Shareholders for Section 1202?
Section 1202 can exclude long-term capital gain on the sale (or sales) of stock in a C corporation . It is one of the current incentives...
Business Tax
Nov 29th 2021
Consolidated Tax Reporting's Increasing Importance
It has become increasingly important to advise clients of the consolidated reporting option that may be available with multiple...
Business Tax
Nov 3rd 2021
Planning for More Social Security Benefits in 2022
Clients that are Social Security recipients are set to see significantly higher payments in 2022, but the downside to this news is that the...
Individuals
Oct 19th 2021
Is It Important to Identify a Taxpayer’s Business?
In general, we will find that the tax rules don’t clearly define a “business,” yet we will stress that the tax planner ’s review should, at...
Business Tax
Oct 6th 2021
How Private Letter Rulings are Useful to Tax Pros
While not precedential, private letter rulings (PLRs) are often an important element in one’s tax research for a particular client. There...
IRS
Sep 20th 2021
New Qualified Opportunity Zone Developments
In this article, we will explore some of what you need to know now about Qualified Opportunity Zones (QOZs), which arose with the not-so-...
Individuals
Sep 1st 2021
Tax Planning for Late-in-Life Net Operating Losses
Net operating loss (NOL) carryovers don’t expire quickly, but recent history has been one of limiting carrybacks and, ultimately, plays an...
Business Tax
Aug 19th 2021
Business Income Deduction's Present and Future
Our focus for this article is on the Section 199A deduction that arose with the 2017 Tax Cuts and Jobs Act and the potential impact new...
Business Tax
Aug 3rd 2021
Tax Planning for 2021’s Schedule E of Form 1040
The IRS’s initial draft of 2021’s Schedule E components are often major elements of tax liability or savings, and often the most complex...
IRS