

Michael is the owner of MIRANDA CPA & Consulting LLC located inSioux Falls, South Dakota. He has over 48 years of professionalexperience including tax consulting, estate planning and employeebenefits. His consulting practice includes niche areas and clientrepresentation before governmental agencies. He maintains an activespeaking schedule on tax law, estate and employee benefit planning. Heis a member of the Board of Directors for National Advisor TrustCompanies of Kansas and South Dakota. His professional designationsinclude CPA, QKA and NQPA (Employee Benefits) and AEP (EstatePlanning). His professional affiliations include the AICPA, SDCPASociety, ASPPA, NAEA, NATP and NAEPC.Prior to May 2017 Michael was a senior manager-shareholder with aregional CPA firm located in Northwestern Iowa for 27 years. Prior tothis experience, he was a Tax Specialist with a Big 8 accounting firm intheir South Bend and Minneapolis offices, providing tax and estateplanning for individuals and small to medium-sized businesses. Michaelresides in Sioux Falls, SD with his wife Jeanette.
Varies
In this comprehensive series, we will delve into the intricacies of IRS Representation procedures, providing actionable insights and strategies to help you confidently represent your clients. Whether you're a seasoned practitioner or just starting out, this series will provide you with the knowledge and tools needed to handle IRS collection cases, exams and appeals with proficiency and professionalism.
20 IRS/NASBA CPE credits
Tax Practice Pro’s 2024 Trusts & Estates Webinar Series offers on-demand, IRS/NASBA CE-approved training for tax professionals, covering estate and trust taxation, gift and portability planning, special needs strategies, Form 1041 and 706 line-by-line guidance, and practical trust case studies to enhance client outcomes.
3 Free NY & NJ CLE, CPE and IRS CE/NASBA CPE Credits
An overview of the tax consequences of choosing a business entity—explaining how structures like sole proprietorships, LLCs, S corporations, and C corporations impact liability, taxation, and long-term financial strategy.
2 IRS CE/2 CTEC/2 NASBA CPE
An overview of Section 1202 Qualified Small Business Stock (QSBS) rules, highlighting federal capital gains exclusions, eligibility requirements, and key updates under the One, Big, Beautiful Bill.
An overview of California’s SB 711 Conformity Expansion, explaining how the law aligns state tax provisions with federal changes and what it means for businesses and taxpayers.
2 IRS CE/2 CTEC/2 NASBA CPE
An overview of the 2025 updates to R&D tax credits, covering new IRS forms, revised compliance requirements, and emerging risks businesses need to understand before claiming the credit.
2 IRS CE Ethics/2 CTEC Ethics/2 NASBA CPE Ethics**
Join John Sheeley, EA and Tax Practice Pro for our annual FREE ethics program — a tradition designed to give back to the tax community every Giving Tuesday. This year’s program takes a fun, insightful journey through the ethical challenges of using artificial intelligence in modern tax practice, inspired by the classic “Bill & Ted” films.
No IRS or CTEC Credit. Only NASBA CPE (2)
A breakdown of the OBBBA workflow overhaul, explaining new pay stub requirements, updated tip and overtime tracking rules, and key changes to tax organizers and compliance processes.
NASBA CPE Field of Study: Business Management & Organization NO IRS/NO CTEC
An analysis of whether the solopreneur model remains viable for solo tax professionals, exploring entity structure, self-employment tax exposure, liability considerations, scalability, and long-term tax planning strategy.
1 IRS/1 CTEC/1 NASBA CPE
A practical overview of using AI for tax research, including benefits, limitations, compliance risks, and best practices for accuracy, documentation, and professional responsibility.
2 IRS CE/2 CTEC/2 NASBA CPE
A guide to strengthening your office security through strategic updates to your Written Information Security Plan (WISP), including risk assessments, data safeguards, employee training, and compliance best practices.