Tuesday, September 22, 2020

Annual Board Member Nominations


Pursuant to Article VI, Section 2 of the Bylaws of the Massachusetts/Rhode Island Chapter of National Association of Tax Professionals, we the nominating committee, appointed by Ronald Fisher, President and the Board of Directors, hereby propose the following members to fill the expiring Directors’ positions for the year ending December 31, 2020.


Region            Term                     Name and Address

1                         3yr                          Walter Drenen, 89 S. Maple Street, Westfield, MA 01085

2                         3yr                          David L. Johnson, 100 Doyle Road, Holden, MA 01520

3                         3yr                          Jeffrey Schweitzer, 667 South Street, Wrentham, MA 02093

4                         3yr                          Joseph F. Gniadek, 16 Carver Street, #201, Plymouth, MA 02360

5                         3yr                          Paul DeBlois, 15 Money Hill Road, Ste 7, Chepachet, RI 02814


Furthermore, please be aware that under Article IV, Section 5 of the Bylaws, notice of the election shall be provided to every member 30 days prior to the date set to announce the result of the director elections.  The notice of election may be sent by ordinary mail as either a separate mailing or within other content such as a regular newsletter or other communication.

The election will be held on Tuesday, October 27, 2020 at the annual meeting to be held at the Holiday Inn, Mansfield, MA.

Respectfully submitted,

Nomination Committee Members:

Mary Ellen Fillo, Pro Tem Chair                                                                                                                  

Joan Gniadek

Dorothy Grabowski

Wednesday, August 5, 2020

Massachusetts Paid Family and Medical Leave Taxation Issues

Now that a few months have passed and this new tax has been deducted and/or employer only paid, have we handled it correctly?  What’s to handle, you might ask?

William Delaney, EA
Westwood, MA
I haven’t seen anyone draw down on this fund (with good reason---it’s too soon for benefits to kick-in).  Yes, but is it taxable when it does suddenly appear in a subsequent year – or currently for a RI resident (more on this later).

What about the employee payroll deductions?  If you are like me, at least half of the   W-2 forms which should have shown something in box #14 did not have an entry.  If there is an entry, did you do anything with it?  It qualifies as a SALT (state and local [income] tax) so it should be posted to Schedule A---subject to the $10,000 annual limitation.   For authority, see CCA 200630017 (7/28/2006).

Is it taxable income when received.  YES, according to the Chief Counsel’s Advice cited above.  If you received an itemized deduction for the employee payment, the entire benefit is taxable when received.  If you were unable to itemize, the amount of the payroll deduction becomes your tax basis and it is excluded from taxable benefit income.

While this is the federal rule for the Massachusetts and Rhode Island State plans, other state plans may be treated differently. 

And, if you have not forgotten, the RI “tax” qualifies as a state tax when computing the maximum amount of credit on the MA resident return for taxes paid to another state.  See MA Revised Directive 12-1 (3/15/12).  Does RI reciprocate?  Not at this time.  The regulation in effect since 1/1/1998 is PIT 98-12 and it specifies (see part IV) that the allowable state income tax must be similar to what is allowed on the RI personal income tax return.  The RI personal return only allows (Schedule W) a credit for withholding tax shown on form W-2, box #17).  RI does not follow the MA “rule.”

Wednesday, June 10, 2020

COVID-19 Relief Town Hall Discussion

COVID – 19 Relief Town Hall Discussion
with the IRS and Massachusetts Departments of Revenue and Unemployment Assistance
Date   Thursday, June 11, 2020
Time   10:00 a.m. Eastern Time

Call in Telephone Number: (888) 331-8226      Access Code:  5206386

This free 45-minute teleconference is open to all.

Learn about:
  • Postponed Federal and state of Massachusetts Filing and Payment Deadlines
  • Economic Impact Payments - From $1,200 To $2,400 (Even more with qualifying dependents)
  • Free File – File for free using Free File tax software or Free File Fillable Forms
  • Resources & Guidance - Find out where to get the information you need to learn more about the Coronavirus economic tax relief
  • Department Unemployment Assistance – 3 new temporary federal programs
  • Department of Revenue – Taxability of Unemployment Benefits
    • EITC rule
    • MassTax Connect
    • VITA Assistance

Wednesday, June 3, 2020

Teleconference tomorrow: “COVID-19 Relief Town Hall Discussion”

The Internal Revenue Service, the Rhode Island Division of Taxation, and others will take part in the IRS’s “COVID-19 Relief Town Hall Discussion” tomorrow, Thursday, June 4, 2020.

The free 60-minute teleconference call, which is open to the public, will cover a variety of relief provisions related to the coronavirus pandemic.

Topics will include the federal economic impact payments (sometimes called “stimulus payments”, “COVID-19 payments”, or “recovery rebates”); tax-filing and tax-payment updates; awareness about scams; the Volunteer Income Tax Assistance (VITA) program; and other individual assistance and relief programs and initiatives.

Registration is not required. However, the number of teleconference phone lines available is limited, so those interested in listening to the conference are urged to call in early. The teleconference will begin at 10:00 a.m. Eastern Time and will run for approximately one hour.
To listen to the teleconference, call toll-free at 1-888-331-8226 and, when prompted, enter the following access code: 3911745.

A flyer is available with more details. To view, click here.

RI Division of Taxation Office Remains Closed Through Friday, But Many Services Still Available

PROVIDENCE, R.I. – Due to some damage incurred to the William E. Powers building from Monday’s riots in downtown Providence, the Rhode Island Division of Taxation’s office will remain closed to the public through Friday, June 5, 2020, but the Division continues to offer a number of services to taxpayers, tax professionals, and other stakeholders.

The Division’s first-floor office remains closed to the public, with no walk-in service and limited telephone service. Nevertheless, taxpayers, tax professionals, and others may still contact the Division via email, make payments electronically, and file electronically.

The Division continues to issue tax refunds. The Division continues to accept paper filings and payments by check via the United States Postal Service and via private delivery service (although there may be a brief delay in processing). Furthermore, forms, instructions, notices, rulings, and other publications are available 24 hours a day, seven days a week, from the Division’s website: www.tax.ri.gov.

“Although our office remains closed through Friday, June 5, we continue to operate, with certain limitations, and we continue to provide needed services for the State of Rhode Island, its taxpayers, and other stakeholders,” said Rhode Island Tax Administrator Neena Savage.

“Virtually all services the Division provides are available via the agency’s website, email system, and portal,” she said. A brief list of the services that continue to be available, and the few that are temporarily unavailable through June 5, is in the table below. A list of frequently used email addresses and Division website links can be found here

Thursday, May 28, 2020

IRS announces Form 1040-X electronic filing options coming this summer; major milestone reached for electronic returns

WASHINGTON- The Internal Revenue Service  announced today that later this summer taxpayers will for the first time be able to file their Form 1040-X, Amended U.S Individual Income Tax Return, electronically using available tax software products.

Making the 1040-X an electronically filed form has been a goal of the IRS for a number of years. It’s also been an ongoing request from the nation’s tax professional community and has been a continuing recommendation from the Internal Revenue Service Advisory Council (IRSAC) and Electronic Tax Administration Advisory Committee (ETAAC).

Currently, taxpayers must mail a completed Form 1040-X to the IRS for processing. The new electronic option allows the IRS to receive amended returns faster while minimizing errors normally associated with manually completing the form. 

“This new process is a major milestone for the IRS, and it follows hard work by people across the agency,” said IRS Commissioner Chuck Rettig. “E-filing has been one of the great success stories of the IRS, and more than 90 percent of taxpayers use it routinely. But the big hurdle that’s been remaining for years is to convert amended returns into this electronic process. Our teams have worked diligently to overcome the unique challenges related to the 1040-X, and we look forward to offering this new service this summer.”

About 3 million Forms 1040-X are filed by taxpayers each year.

The new electronic filing option will provide the IRS with more complete and accurate data in an easily readable format to enable customer service representatives to answer taxpayers’ questions. Taxpayers can still use the "Where's My Amended Return?" online tool to check the status of their electronically-filed 1040-X.

When the electronic filing option becomes available, only tax year 2019 Forms 1040 and 1040-SR returns can be amended electronically. In general, taxpayers will still have the option to submit a paper version of the Form 1040-X and should follow the instructions for preparing and submitting the paper form. Additional enhancements are planned for the future.

“Adding amended returns to the electronic family also complements our partnership with the tax software industry, which continues to work with us to provide better ways to help taxpayers,” said Ken Corbin, Commissioner of the IRS Wage and Investment division. 

Issue Number:    IR-2020-107

Thursday, May 14, 2020

Mass DOR May Monthly News

DOR billing temporarily suspended - but payments can still be made

Although DOR temporarily suspended billing and various collection actions as a result of the COVID-19 health emergency, taxpayers can still see the balance due in their account and make partial or full payments. Go to your account on MassTaxConnect, choose the account type and “return payment” to make a credit card payment or have it withdrawn from your bank account. Billing will resume, of course, but we understand that the consequences of this emergency will not disappear for many of you. Make a partial payment if you can’t make a full payment, and wait for your bill to set up a payment plan for any new liability.

1099 changes impact Paid Family and Medical Leave contributions

You probably already know that the IRS wants any nonemployee compensation paid on or after January 1 of this year to be reported on Form 1099-NEC. This is particularly important when figuring out contributions for paid family and medical leave (PFML). The Department of Family and Medical Leave recently determined that any compensation reported on Form 1099-NEC for this year and going forward will not figure into the calculation for PFML contributions. If you made contributions for 2020 compensation that were reported on Form 1099-NEC, you can amend your return for a refund. You’ll find more information about the changes here.

What you should know about collections activity these days

Collections assistance is available these days. Taxpayers or third parties should contact the collector assigned to their particular case with any questions or concerns. If you’re a taxpayer who owes $5,000 or more and you’re uncertain who is assigned to your case, or you have a financial hardship and can’t make payments, call Collections at (617) 887-6400. If you owe less than $5,000 and have questions, call the Contact Center at (617) 887-6367. We are here to help, so whatever your need, don’t delay, act soon.

Can we say it one more time? File and pay electronically!

Wouldn’t it be great if everyone filed and paid electronically? Okay, not just for us, but for everyone involved in the transaction. It’s fast, it’s secure, refunds get issued faster, and no trees are felled.  We could go on but nothing puts this into perspective the way the COVID-19 emergency does when business is being done in such a different way. When you file and pay electronically, it’s automated with no need for human intervention, which means it’s a much faster workflow. No disrespect to our hardworking DOR humans  - they’d recommend electronically filing and paying too.

Got an estate tax transaction?

Again, the walk-in counters are closed but communication is open for estate tax. Corresponding through a MassTaxConnect e-message is a very good option. Calling Estate Tax by phone is another option.  You can reach them at (617) 887-6940.

Audit communication tip

When responding to a Corporate Tax or Pass-through Entity Income Tax Audit, don’t use snail mail. For the fastest result, send an email to the assigned auditor. Just like many organizations now, DOR audit staff is working remotely and mail is not being checked as often as it once was. Electronic communication is the way to go.

Tax practitioners: Protect yourself and your clients from scams

Yes, they are targeting you and posing as possible clients with some sophisticated phishing scams. Be sure to arm yourself ahead of time to be prepared. Take a look at the DOR blog on this subject, which will give you some reasonable steps to take and provide you with more information from the IRS and others. Check it out.

Boat sales tax can be paid online

We need some good news and buying a boat may be in that mix. Yes, the DOR walk-in counters are temporarily closed but a quick trip to Quick Links on MassTaxConnect to file and pay sales or use tax on a boat is probably the fastest way of taking care of it. Happy boating!

Registration opened May 1 for vaping and flavored tobacco license

Last month we let you know that license registration was opening May 1. If you have any issues adding the vaping license because you don’t have the necessary returns due to the COVID-19 emergency, you have options. You can send an e-message through MassTaxConnect after choosing any tobacco account. Be sure to include the business’s DBA name, address and whether it’s an age restricted store (smoke shop, vape shop or smoking bar). You can also call (617) 887-5090. Just a quick note: liquor stores are not considered age-restricted stores for the purpose of this license. Don’t forget, you have to be licensed by June 1 to sell these products. Take a look at our most recent message on the subject or the FAQs for more information.

Are masks taxable?

Yes, the purchase of a mask is taxable. This question may come up these days given the enormous increase in the need for masks. DOR put together a blog to answer the question. Established businesses already know how to collect and pay sales tax and likely know that they need to charge sales tax on face mask transactions. New businesses cropping up in response to the need may not know. New businesses can find some useful startup information and specifics on sales and use tax on the website.

Monday, May 4, 2020

PPP Loan Forgiveness and Expense Deductibility

We have been asked the following question often – “Can a taxpayer deduct the expenses paid with a Paycheck Protection Program loan if the loan is forgiven?”  Now IRS has answered this question by providing Notice 2020-32.

The CARES Act states this forgiveness is not taxable income to the borrower, but the CARES Act does not address the deductibility of the expenses paid by the PPP proceeds.  Thus, IRS has released this Notice to address this question.

Specifically, the Notice clarifies that no deduction is allowed under the Internal Revenue Code for an expense that is otherwise deductible if the payment of the expense results in forgiveness of a covered loan.  A “covered loan” is a loan obtained under the PPP which can be forgiven if the loan proceeds are properly used, within 8 weeks, to pay qualified expenses such as:
1) Payroll costs,
2) Interest on mortgage obligations,
3) Rent obligations, and
4) Utility payments.

This “nondeductibility of expenses” is the treatment required by IRC Section 265(a)(1) and Regulation §1.265-1.

This treatment makes sense to us.  It would be illogical (not to say all tax matters are logical) to permit a taxpayer to deduct expenses that the taxpayer, in essence, didn’t pay out of the taxpayer’s own pocket.

Maybe Congress will choose to change the law to let taxpayers deduct expenses that were paid by nontaxable income (i.e., double dipping).  Time will tell.

Notice 2020-32 can be found on our web site (ataxprof.com) under the Tax Pros Newsletters tab, or by going to irs.gov/pub/irs-drop and clicking on n-2020-32.

This text has been shared courtesy of:  David & Mary Mellem, EAs & Ashwaubenon Tax Professionals, 920-496-1065, fax 920-496-9111, ataxprof.com.

Monday, March 30, 2020

IRS to Accept Email, Digital Signatures

To help taxpayers and the tax professional community during this COVID-19 period, effective immediately, the IRS will begin temporarily accepting images of signatures (scanned or photographed) and digital signatures on documents related to the determination or collection of tax liability.

In addition, the IRS is allowing IRS employees to accept documents via email and to transmit documents to taxpayers using SecureZip or other established secured messaging systems.

“The IRS is continuing to monitor methods to lessen the burden on taxpayers and professionals during this period,” said Sunita Lough, IRS Deputy Commissioner for Services and Enforcement. “We greatly appreciate the patience, support and valuable comments we continue to receive from the tax professional community as we move forward.”

This effort, described in an internal IRS memo, is in response to the Coronavirus situation maximizing the ability of the IRS to execute on mission-critical duties where employees, taxpayers and their representatives are working from alternate, remote locations outside their office.

The taxpayer or representative must include a statement, either in the form of an attached cover letter or within the body of the email, saying to the effect: “The attached [name of document] includes [name of taxpayer]’s valid signature and the taxpayer intends to transmit the attached document to the IRS.” The choice to transmit documents electronically is solely that of the taxpayer.

The limited categories of documents included in the scope of this effort include extensions of statute of limitations on assessment or collection, waivers of statutory notices of deficiency and consents to assessment, agreements to specific tax matters or tax liabilities (closing agreements), and any other statement or form needing the signature of a taxpayer or representative traditionally collected by IRS personnel outside of standard filing procedures (for example, a case specific Power of Attorney).

The IRS is continuing to review standards for e-signing other documents and invites suggestions and comments as it pursues additional efforts designed to lessen the burden on taxpayers and professionals during this period.

Derek Ganter
Director Stakeholder Liaison
Communications & Liaision
Internal Revenue Service
Office (626) 927-1416|Fax (877) 477-8628

Saturday, March 28, 2020

Rhode Island Tax Filing Deadline now 07/15/2020

Rhode Island has decided to extend the 2019 state individual income tax filing and payment deadline from April 15 to July 15 due to the ongoing COVID-19 outbreak. This is in line with the recent ruling by the IRS to do the same.

Friday, March 27, 2020

Massachusetts Tax Filing Deadline now 07/15/2020

Massachusetts has decided to extend the 2019 state individual income tax filing and payment deadline from April 15 to July 15 due to the ongoing COVID-19 outbreak. This is in line with the recent ruling by the IRS to do the same.

Friday, March 20, 2020

Income tax filing deadline moved to July 15 from April 15

WASHINGTON (AP) — The income tax filing date has been pushed back from April 15, to July 15,
Treasury Secretary Steven Mnuchin said.

Mnuchin announced the decision in a tweet Friday saying that at President Donald Trump’s direction “we are moving Tax Day from April 15 to July 15. All taxpayers and businesses will have this additional time to file and make payments without interest or penalties.”

The administration had announced earlier in the week that it would delay the payments, a move that Mnuchin said would leave $300 billion in the economy at a critical time.

The delay is available to people who owe $1 million or less and corporations that owe $10 million or less.

Mnuchin had said the payment delay could provide $300 billion in temporary support to the economy by giving households and businesses the ability to use money they would have paid to the IRS as financial support to meet other needs during the economic emergency created by the efforts to contain the coronavirus.

The administration is working with Congress to develop a $1 trillion support package and Mnuchin has said the IRS payment delay will add $300 billion to that effort.

Friday, January 17, 2020

MA DOR Third Party Access to Taxpayer’s Paid Family and Medical Leave Account

Because taxpayers must specifically authorize all 3rd party access to their accounts, DOR did not automatically grant 3rd party access to PFML accounts.  Third parties can request access to the new PFML account through MassTaxConnect. After logging in, choose Settings (upper right), then choose “Request to manage other taxpayers’ accounts” under I Want To and follow the prompts to request access.  The third party can choose whether the taxpayer will authorize access through MTC or by signing paper authorization form.

Tuesday, January 7, 2020

Understanding Paid Preparer Due Diligence Requirements

This is a FREE IRS Webinar and is not sponsored by the Massachusetts/Rhode Island Chapter of NATP.

Thursday, January 16, 2020

1 p.m. Eastern
12 p.m. Central
11 a.m. Mountain
10 a.m. Pacific
9 a.m. Alaska

This free 120-minute webinar is open to ALL

This webinar will cover the following:

  • Tax Cuts and Jobs Act refundable credits due diligence requirements
  • Tax identification number requirements for CTC/ACTC/ODC and head of household filing status
  • Client’s tax return preparation-when to ask for documents
  • IRS Due Diligence compliance activities
  • Preparer Due Diligence Resources
  • Plus, a live Q & A

Click here to Register for the Webinar

Tax Professionals – Earn 2 CE Credit – Category: Federal Tax

Monday, January 6, 2020

Important Update for 2021 Tax Planning - Charitable Contributions in MA

William Delaney, EA
Westwood, MA
In 2002, responding to a ballot initiative, the MA legislature included a provision in HR5250 (Chapter 186, Acts of 2002) which phased-in a gradual reduction in the personal income tax rate.  As we all know, the new rate for 2020 will be 5%.  This is because of the ballot initiative enacted into state tax law many years ago.

At the same time, Section 9 of the Act removed the deduction for charitable contributions but provided that it would eventually be restored (“…no such deduction shall be allowed in any taxable year unless the rate of tax on Part B taxable income in section 4 in the prior taxable year was equal to 5 per cent;).  So, by inserting this back-door approach, the state deduction for charitable contributions has now been restored, effective with tax year 2021 (tax rate in prior year [2020] was equal to 5%).

There are two notable deviations from what is allowed under IRC Sec. 170.  MA will NOT allow a deduction for contributions of “…household goods or used clothing…”
Second, and by far the most important to us, “…for purposes of determining the amount of the deduction under this subparagraph…taxpayers shall not be required to itemize their deductions in their federal income tax returns.”

So, we will be back to obtaining a list of charitable contributions going forward, even though our taxpayers take the federal standard deduction.  If your memory goes back to 2001, you will remember that we had this deduction for a single year and there were quite a few state correspondence audits.  A word to the wise---documentation and proofs are essential.

Friday, January 3, 2020

Happy 25th Anniversary to Our Chapter!!

The Massachusetts/Rhode Island Chapter is celebrating 25 years in 2020!! We would like to thank all of our members, especially our founding members, for keeping our chapter running for the past 25 years.

We look forward to seeing you at our educational seminars this coming year.

Stay tuned for more celebration details throughout the year!

Thursday, January 2, 2020

Massachusetts / Rhode Island NATP Chapter Annual State Update Seminar - January 9th 2020 - NEXT WEEK!!

Massachusetts / Rhode Island NATP Chapter Annual State Update Seminar - January 9th 2020

Join the Massachusetts / Rhode Island NATP Chapter on Thursday, January 9th, 2020 for our Annual State Update Seminar. This all day event will be held at the Southbridge Hotel & Conference Center, Southbridge MA. Registration details are below, and are handled online directly by National NATP. A link to the registration website is listed below. Please take a look at the details on our speakers and topics provided in this great update opportunity including continental breakfast, snacks, lunch, vendors and great networking opportunities PLUS even 2 CE Credit Hours. Registration is from 7:30am to 8:30am & Education is from 8:30am to 4:30pm.
  • Register online with credit card.
  • For more information or to register by phone, fax or mail, use this form.
  • After January 8th, please register at the door with the form above.
If you are planning to stay at the hotel, we have secured a room rate of $99/night. The reservations can be made here.


Massachusetts State Tax Update presented by Massachusetts Department of Revenue.

Rhode Island State Tax Update presented by Rhode Island Division of Taxation.

Connecticut State Tax update presented by Sharon Cummings.

New York State Tax Update presented by Kathryn Keane of New York NATP Chapter.

Federal Tax Update presented by Kathryn Keane of New York NATP Chapter. (2 Hours of CE Credits)

Featured Speaker - Kathryn M. Keane, EA.

Kathryn is a principal of Macanta, a small tax and related services practice located in Brooklyn, NY, serving over 850 individual clients and 50 businesses. In December 2006, Kathryn completed two three-year terms on the National Board of Directors of NATP and was twice awarded Chapter Person of the Year for 2002 and 2008 for her volunteer service to the community at large as well as to NATP. In addition to serving as an Education Committee member for NY NATP, she currently serves as Chair of the IRS Tri-Boro Practitioner Liaison Committee. Kathryn is a frequent speaker for NATP Chapters. She has also presented for VASEA, NCCPAC (Nassau-Suffolk County Chapter) and local chapters of NYSSCPA. Kathryn has a B.S. degree from Brooklyn College.

Wednesday, January 1, 2020

Reminder: RI Health Coverage Mandate Starts Today

All Rhode Islanders must have qualifying health coverage beginning January 1, 2020. Failure to have such "minimum essential coverage" in 2020 may result in a Rhode Island personal income tax penalty in 2021. So now is the time to plan ahead.

Most people have minimum essential coverage (through employer-sponsored health insurance, Medicaid, Medicare, TRICARE, or some other means) and will not have to pay the penalty. Rhode Island residents who don't have such coverage can enroll in new health insurance or renew their health insurance through Rhode Island's health insurance exchange -- HealthSource RI. 

For more information, including details about the current open enrollment period and about how eligible Rhode Islanders can receive financial assistance to lower the cost of health insurance, see https://healthsourceri.com/.

Chapter President's Message

Ronald Fisher, President
Massachusetts/Rhode Island Chapter
Wow, that year certainly flew by. 

In January, 2020 I will begin my second year as your NATP MA/RI Chapter President.  I am so fortunate to work with such a great and dedicated group of board members.  Their support during my transition to President has been awesome.  I have certainly learned from the best and follow a long line of strong leaders.

The coming year brings with it a special anniversary.  The board and I are beyond proud to announce the MA/RI NATP Chapter’s 25th year of service and we look forward to many more successful years to follow.  This accomplishment could not have been achieved without the support of you, our loyal members.  So, a big THANK YOU is in order and please join us in celebrating this achievement.

Being re-elected made me stop and once again take a look at everything this organization has to offer.  It also caused me to reflect on this past 2018 tax season.  Like many of you, I was concerned with all the tax changes that we had to deal with.  In this regard, membership in this chapter in 2019 was more valuable than ever before.  This past year provided me the opportunity to meet with and establish relationships with many members and to fully appreciate the incredible dedication of our membership.  The wealth of knowledge that is shared among us is amazing and if you’re a one-man firm like me, having access to professional tax contacts who are all there for each other is invaluable.

As we all begin yet another tax season, I want to personally thank every member for their membership and support.  My hope is that all of you will attend our upcoming seminars in 2020 and make the most of your membership investment.  You will not be disappointed with the programs we have planned.  I’ll be there and please be sure to introduce yourself.  Be sure to check our website for information on and to register for the seminars: http://www.massrinatp.org/.

Lastly, should you have any questions regarding the chapter or just want to share your thoughts or ideas or want to know how you can get involved as a board member, please contact me at 508-735-6607 or at rfishertax@aol.com.