Ohio Virtual Tax Academy

This is an archived event, the next OVTA will be held on November 18th, 2015. Registration will be available at the link above on October 19th, 2015.

The Ohio Virtual Tax Academy (OVTA) is a free event designed to provide tax-related information to small business owners. Attorneys and accountants are also invited to attend and can earn up to three (3) CLE credits and up to three and a half (3.5) CPE credits. More information about the next OVTA will be available soon.

The latest event is scheduled for: September 23, 2015

Important If you are seeking CLE and/or CPE credit, you will be expected to watch/listen for the VTA “code words” that will be scattered throughout the presentations.  There are a total of six words that you will need to remember.  Upon exiting the event, you will be prompted to supply the code words in order to receive credit.  Failure to identify the appropriate code words will result in a loss of possible credit awarded.

Effective January 1, 2014, attorneys may earn up to 12 hours of self-study CLE credit towards their annual limit from online webinars. The Ohio Department of Taxation is an equal opportunity employer and provider of ADA services.

If you have any questions please email Organizational Development or call us at (614) 466-7560. Our normal business hours are Mon-Fri 8:00 am - 5:00 pm.

Register by clicking the image below.

Register

Agenda/Materials

Materials will be available here on September 14, 2015.

 

8:05 - 8:15

Opening Remarks

 

 

Marina King & Joe Testa

8:15- 9:15

Refunds and Overpayments

This session will provide insight into Business Tax (CAT & Sales) and Personal Income Tax overpayments and refunds.  Additionally, the presentation will touch on Senate Bill 263, common reasons for overpayments, how to file a refund claim, and the appeal process for denied refunds.

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Grant Weaver & Teakilla Phillips

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9:15 - 9:30

Break

 

9:30 - 10:30

Sales Tax Liability Related to Bars and Restaurants           

This session will cover sales tax auditing of bars and restaurants. We will focus on relevant Ohio code provisions, reconciling primary and other records with sales tax, audit and record keeping tips and requirements, and the assessment and liquor renewal appeals process.    

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John Okamoto & Kathi O'Klok 

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10:30 - 10:45

Break

 

10:45 - 11:45

Manufacturing Sales Tax Exemptions

This session will cover the basics of the manufacturing exemption including who qualifies for the exemption and which items are covered.  Significant case law in the area will also be discussed.

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James Costigan & Dara Greene
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 11:45 -12:00

Evaluations/Closing Remarks

 

 

 

The speaker mentioned that about 7% of Ohio individual returns required manual review because they failed certain rules. What are these "rules" that necessitated a manual review?

For example: A return will necessitate a manual review if the taxpayer claimed dependents, but he/she did not provide Schedule J with the return. A return will also necessitate a manual review if the taxpayer made estimated payments or had a credit carryforward from the previous year and did not claim the payments/credit carryforward on the return.

The speaker mentioned that about 7% of Ohio individual returns required manual review because they failed certain rules. What are these "rules" that necessitated a manual review?

For example: A return will necessitate a manual review if the taxpayer claimed dependents, but he/she did not provide Schedule J with the return. A return will also necessitate a manual review if the taxpayer made estimated payments or had a credit carryforward from the previous year and did not claim the payments/credit carryforward on the return.

Presenters

 

Joe Testa            

Tax Commissioner

Joe W. Testa is the 18th Tax Commissioner to lead the Ohio Department of Taxation. The Tax Commissioner is responsible for administering and enforcing most state and many local government taxes, including the state income tax, state and local sales taxes, and several business and excise taxes. All told, these taxes provide approximately $30 billion in revenues to support funding of Ohio’s schools and colleges, Medicaid, law enforcement, transportation and a myriad of other public services.

 

Marina King

Marina King

Program Administrator 

Marina serves as the Lean Deployment Liaison for the Ohio Dept. of Taxation (ODT), with the Office of Agency Performance, Organizational Development Division.  Marina is also responsible for coordinating different conference/seminar/webinars hosted by the Department of Taxation. 

 

Grant Weaver

Tax Commissioner Agent Supervisor      

Grant Weaver is currently a supervisor in the Business Tax Division.  Grant oversees the credit and refund units for the commercial activity tax (CAT), petroleum activity tax (PAT), corporate franchise tax (CFT) and financial institution tax (FIT). Prior to becoming a supervisor, Grant was a lead tax agent in the CAT Division’s nexus unit.  Grant has over ten years of experience working for the Department. Grant graduated from The Ohio State University Fisher College of Business, with a B.A. in Business Administration.

 

Teakilla Phillips

Tax Commissioner Agent Supervisor   

Teakilla began her state tax career in the Taxpayer Services Division at the Ohio Department of Taxation. She handled inquiries involving the personal income and business taxes. Later, she served as the Electronic Filing Supervisor in the Personal & School District Income Tax Division at Department of Taxation. In that capacity, she coordinated all activities of electronic filing and payment operations to include the Federal/State electronic filing program, Ohio I-File program and Ohio TeleFile program.

 

John Okamoto  

Tax Auditor Agent

John has been with the Audit Division for eleven years, and currently serves as a Tax Auditor Agent specializing in Sales and Use Tax.  His current duties include auditing of bars and restaurants in the Dayton/Cincinnati area, as well as mentoring auditors in the various markup methodologies.  John holds a Bachelor of Science degree from the Ohio State University. Prior to joining the Ohio Department of Taxation he worked in the private sector for several companies specializing in information technology.

 

Kathi Oklok

Attorney

Kate Oklok joined the Office of Chief Counsel in 2004. She is an Attorney 5 in the Appeals Management Division, supervising three attorneys in the Appeals and Bankruptcy units. She works primarily in four areas including settlements and problem resolution with attorneys, CPAs, taxpayers and the Attorney General’s Special Counsel on tax assessments certified to the Attorney General for collection; business tax accounts with liquor permits pending renewal, suspension or transfer; contested assessments pending before the Board of Tax Appeals and certain bankruptcy matters.

 

James Costigan

Tax Auditor Agent

James has been working in the Audit Division for twelve years, having spent all of them as a Tax Auditor Agent specializing in Sales and Use Tax.  His current duties include auditing companies of all sizes and across all industries that have Sales and Use Tax exposure throughout Northeast Ohio.  James holds a Bachelor of Science degree in Business Administration, with a major in Accounting, from Duquesne University.

 

Dara Greene

Attorney

Ms. Greene is a hearing officer specializing in sales and use tax for the Tax Appeals Division of the Ohio Department of Taxation.  Ms. Greene received her B.A. in English and Anthropology from the University of Rhode Island, her J.D. from The Ohio State University College of Law, and her L.L.M. in taxation from Capital University Law School.