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).
Jun 15th 2022
Avoiding Tax Preparer Penalties
As a tax preparer, the primary issue to avoid down the road is whether you were “unreasonable” on a day you signed a return. Our emphasis...
IRS
Jun 8th 2022
Partial, Qualifying Charitable Gift of a Residence
Our partial gift focus herein, which tends to be relatively simple, involves transferring an interest in a residence to a qualified charity...
Individuals
May 10th 2022
Business vs. Hobby: What's the Difference?
The basic focus of the Section 183 hobby loss provisions is on Section 162 and its “ordinary and necessary” criteria for deducting business...
Tax
May 4th 2022
Why CRTs Remain a Preferred Tax Planning Tool
For tax planners with investment-minded individual clients , there's a lot of reasons why CRATS and CRUTs remain planning tools of choice...
Individuals
Apr 19th 2022
How Tax Pros Can Maximize Their Own Deductions
Generally speaking, the same tax planning principles apply to tax pros as they do to the client, but here are some key things CPAs and EAs...
Individuals
Apr 6th 2022
Marketing Yourself as a Sole Practitioner
This article will emphasize the more familiar circumstance, the sole practitioner trying to grow the practice with perhaps an administrator...
Growth
Mar 22nd 2022
Why R&D Tax Benefits Are Important to Tax Pros
The tax professional generally needs to understand the basics of the R&D tax rules or risk overlooking benefits due to the taxpayer...
Business Tax
Mar 1st 2022
Estate Planning as Part of the Form 1040 Interview
When interviewing clients this tax season , despite the obvious emphasis on income tax, keep in mind the importance of estate planning as...
Individuals
Feb 11th 2022
The Tax Significance of Identifying Dependents
The many different tax benefits available to your clients largely depend on having one or more dependents. To start with, Section 151...
Individuals
Feb 2nd 2022
Tax Loss Planning for Farmer Clients
In this article, we review what can qualify for special treatment as a farming loss and the scope of the special Net Operating Loss rule...
Business Tax