Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| DC currents: tax practitioners face increasing regulation. |
Stromsem, William R. |
|
Nov 1, 2009 |
1079 |
| Dear Finance Minister... |
|
|
Oct 1, 2009 |
1335 |
| New IRS Strategic Initiative: Increased Audit Activity On Its Way? |
|
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Sep 2, 2009 |
2347 |
| Tax preparer penalties: who is a preparer? |
Placid, Raymond L.; Cecil, H. Wayne |
|
Aug 1, 2009 |
1856 |
| Service learning and tax: more than VITA. |
Purcell, Thomas J., III |
|
Aug 1, 2009 |
2009 |
| IRS sets procedures for tax return preparer penalties. |
Elgin, Eve |
|
Jun 1, 2009 |
527 |
| IRS announces procedures for tax return preparer penalties. |
Elgin, Eve |
|
Jun 1, 2009 |
1278 |
| New tax preparer rules for disclosure and use of return information. |
Bhikha, Nayan; Eldridge, Paul W.; Dolan, Michael P.; Snow, Danny; Michnay, Ruth Ann; Miller, John |
|
May 1, 2009 |
8108 |
| Return preparer's advice does not prevent accuracy-related penalty. |
Keenan, John; Patel, Vibhuti |
|
Apr 1, 2009 |
967 |
| New regs. govern overseas disclosure and use of taxpayer information. |
Jamouneau, Greg |
|
Feb 1, 2009 |
1173 |
| Tips for preparing the Form 5471 for controlled foreign corporations. |
Jacobs, Vernon K.; Pasmanik, Philip T. |
|
Feb 1, 2009 |
3515 |
| IRS issues final regulations on Sec. 6694 tax return preparer penalties. |
Beavers, James |
|
Feb 1, 2009 |
1489 |
| Refund anticipation loans and the tax gap. |
Book, Leslie |
|
Jan 1, 2009 |
16842 |
| Economic Stabilization Act extends expired provisions and repeals MLTN standard. |
Nevius, Alistair M. |
|
Dec 1, 2008 |
1705 |
| Tax preparer and taxpayer reporting standards equalized. |
Beavers, James |
|
Dec 1, 2008 |
998 |
| TIGTA test uncovers significant errors in returns prepared by unenrolled, unlicensed preparers. |
Beavers, James |
|
Nov 1, 2008 |
932 |
| Big Business, SARs And Uncertainty In The South African Tax System. |
|
|
Sep 18, 2008 |
696 |
| Temp. regs. give guidance on return preparer information disclosures. |
Nevius, Alistair M. |
|
Sep 1, 2008 |
290 |
| Disclosure under the preparer penalty prop. regs. |
Galvin, Karen E. |
|
Sep 1, 2008 |
1071 |
| An analysis of the new preparer penalty proposed regulations. |
Tillinger, Janet W. |
|
Sep 1, 2008 |
7354 |
| Proposed preparer penalty regs. released. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
1704 |
| A practical guide to the tax issues of investing in master limited partnerships. |
Magana, Adam; Bucurel, Andrea |
|
Aug 1, 2008 |
2299 |
| IRS embarks on penalty regime overhaul. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
599 |
| New Housing Bill Spells Relief for First-Time Home Buyers, Non-Itemizers. |
|
|
Jul 31, 2008 |
551 |
| The importance of CPAs supporting VITA: one CPA's experience. |
Weiss, Carl H. |
|
Jul 1, 2008 |
1171 |
| How will IFRS affect tax practitioners? |
Nevius, Alistair M. |
|
Jun 1, 2008 |
550 |
| A review of the revised disciplinary process under Circular 230: Circular 230 regulates tax practice before the IRS for attorney, CPAs, and enrolled agents. This article discusses the recent changes made to the disciplinary process procedures and sanctions for violations contained in Circular 230. |
Gardner, John C.; Eide, Barbara J.; May, Bruce E.; May, Diane R. |
|
May 1, 2008 |
8532 |
| Sec. 6694 tax return reporting standards for preparers Sec. 7216 regulations. |
Hoops, Jeffrey R. |
|
May 1, 2008 |
1751 |
| TAXAND Expands Global Reach. |
|
|
Apr 8, 2008 |
882 |
| Return preparers subject to new regulations. |
Nevius, Alistair M. |
|
Apr 1, 2008 |
553 |
| New rules for disclosure and use of tax return information by tax return preparers. |
Dolan, Michael P. |
|
Apr 1, 2008 |
1637 |
| Final regs. govern release of taxpayer information by preparers. |
Nevius, Alistair M. |
|
Mar 1, 2008 |
345 |
| Mere execution of service of insurance contract does not satisfy all-events test. |
Godshalk, Rich |
|
Mar 1, 2008 |
1910 |
| The ongoing Sec. 67(e) controversy and the new preparer penalties. |
Janes, Craig L. |
|
Mar 1, 2008 |
3726 |
| CPAs at risk as government continues to attack abusive tax shelters. |
McGowan, John R. |
|
Mar 1, 2008 |
4460 |
| Crackdown on fraudulent tax return preparers: recent criminal and civil enforcement against fraudulent tax preparers has been highlighted in stepped-up activity by the Treasury and Justice departments. |
Pace, Ryan H. |
|
Aug 1, 2007 |
768 |
| Transitional relief for changes to preparer penalty. |
|
|
Aug 1, 2007 |
287 |
| Barriers to mobility: a crisis for many CPAs: the chair of the AICPA's Special Committee on Mobility outlines the mobility problem facing the CPA profession and the Institute's recommended solution. |
Voynich, Scott |
|
Apr 1, 2007 |
1787 |
| Ready, Set, Import: Intuit Breakthrough Instantly Transfers Data Directly Into Lacerte and ProSeries. |
|
|
Nov 8, 2006 |
771 |
| SEC approves PCAOB rules for tax services. |
Laffie, Lesli S. |
|
Aug 1, 2006 |
359 |
| Amendments to circular 230. |
Kastantin, Joseph T. |
|
Feb 1, 2006 |
5233 |
| Circular 230: is the hysteria over? |
MacIvor, Alexis A. |
|
Jan 1, 2006 |
5767 |
| Preparer penalties assessed on employer. |
O'Driscoll, David |
|
Jan 1, 2006 |
719 |
| Circular 230: beware the Jabberwock! |
Tell, Meah Rothman |
|
Jan 1, 2006 |
5355 |
| Chief tax officer reporting structures. |
Cummings, Jasper L., Jr. |
|
Oct 1, 2005 |
3283 |
| Circular 230: new rules on written tax advice. |
Buschel, Stephen R. |
|
Oct 1, 2005 |
1949 |
| NSA proposes administrative entity to register tax preparers. |
|
|
Oct 1, 2005 |
443 |
| Written tax advice: new Circular 230 rules apply to advice rendered after June 20, '05. |
Josephs, Stuart R. |
|
Aug 1, 2005 |
857 |
| New Rules Governing Written Tax Advice. |
Divola, Julie |
|
Jul 18, 2005 |
871 |
| Circular 230 revised: written tax advice. |
|
Brief Article |
Jul 1, 2005 |
138 |
| Interstate practice requirements. |
|
Brief Article |
Jul 1, 2005 |
81 |
| IRS continues crackdown on tax professionals. |
|
Brief Article |
Jul 1, 2005 |
126 |
| The World Tax Advisor (June Edition). |
|
|
Jun 10, 2005 |
11772 |
| Comfortable With Your International Tax Planning? - The Playing Field may Have Just Changed. |
|
|
Jun 2, 2005 |
1626 |
| Pro-bono assistance for military families. |
|
Brief Article |
May 1, 2005 |
129 |
| Regulations amending Circular 230 governing practice before the Internal Revenue Service: May 3, 2005. |
|
|
May 1, 2005 |
1686 |
| Follow-up letter to Department of Treasury and Internal Revenue Service on Circular 230: June 2, 2005. |
|
|
May 1, 2005 |
703 |
| PCAOB's proposed ethics and independence rules concerning independence, tax services, and contingent fees: March 1, 2005. |
|
|
Mar 1, 2005 |
4940 |
| New ethics rules: Circular 230 amended. |
|
Brief Article |
Mar 1, 2005 |
99 |
| PCAOB rules for tax services. |
|
|
Mar 1, 2005 |
780 |
| New Circular 230 regulations impose strict standards for tax practitioners. |
MacIvor, Alexis A. |
|
Jan 1, 2005 |
9377 |
| Update on the IRS's Office of Professional Responsibility: the importance of firm responsibility. |
Namorato, Cono |
|
Jan 1, 2005 |
1846 |
| Regulation of individuals practicing before treasury. |
Manning, Paul |
|
Jan 1, 2005 |
191 |
| Return to Bombay. |
Ervin, John |
|
Dec 6, 2004 |
715 |
| Federaltax update. |
Josephs, Stuart R. |
Brief Article |
Oct 1, 2004 |
169 |
| AICPA supports concept of regulating tax preparers, refund anticipation loan providers. |
|
Brief Article |
Sep 1, 2004 |
128 |
| Section 6700 - IRS's Newly Found Weapon Against Professionals. |
|
|
Jun 7, 2004 |
721 |
| Tax advisers see red over grey area: accountants and lawyers are being warned that the tax-evasion requirements in the Proceeds of Crime Act could create a double risk. |
Berens, Camilla |
|
Apr 1, 2004 |
348 |
| Boards and auditors face forbidden zones: now that many traditional ways of doing business with an auditor are either flatly prohibited or questionable, prudence dictates the adoption of new policies when engaging an auditor for tax services. |
Andreoli, Brian; Dembitz, Edward; Margulis, Michael |
|
Jan 1, 2004 |
1806 |
| Circular 230 and conflicts of interest. |
Ely, Mark H. |
|
Jan 1, 2004 |
892 |
| FTC privacy safeguards rule could apply to CPAs. |
|
Brief Article |
Dec 1, 2003 |
168 |
| Corporate tax departments and the new focus on corporate criminality. |
Michel, Scott D. |
|
Nov 1, 2003 |
8543 |
| Circular 230: professional responsibility for tax practitioners. |
Elgin, Evelyn |
|
Nov 1, 2003 |
732 |
| Reasonable inquiry required to avoid tax-preparer penalties. |
Schneider, James J. |
|
Oct 1, 2003 |
861 |
| A new IRS unit assumed responsibility in January for oversight of tax professionals (www.irs.gov/newsroom/article/0,,id=105533,00.html). (Tax Notes). |
|
|
Apr 1, 2003 |
70 |
| The SEC's auditor independence regulations: tax services under Sarbanes-Oxley. |
Halpern, Adam S. |
|
Mar 1, 2003 |
4135 |
| Circular 230 final Regs. |
Willey, Susan L. |
|
Feb 1, 2003 |
2378 |
| What is really important for tax executives in Sarbanes-Oxley? |
Miller, James D. |
|
Nov 1, 2002 |
3781 |
| IRS guidance on Gramm-Leach-Bliley Act and return preparers. |
Fiore, Nicholas J. |
|
Feb 1, 2002 |
159 |
| Employer-provided tax preparation not a working-condition fringe. (Gross Income). |
Koppel, Michael D. |
|
Dec 1, 2001 |
567 |
| Avoiding tax malpractice. (TaxPractice Management). |
Holub, Steven F. |
|
Dec 1, 2001 |
1702 |
| "Mining" client data: taxpayer privacy issues. |
Holub, Steven F. |
|
Jun 1, 2001 |
1138 |
| FTC, SEC make consumer privacy a priority for many CPAs. |
|
|
Apr 1, 2001 |
469 |
| Disclosure statement filed with return. |
Ely, Mark H. |
|
Jan 1, 2001 |
547 |
| Checkbox designation. |
Laffie, Lesli S. |
|
Nov 1, 2000 |
378 |
| AICPA alert on IRS RAL program. |
Lifson, David A. |
|
Apr 1, 2000 |
2636 |
| Accountant/client privilege. |
Schnee, Edward J. |
|
Mar 1, 2000 |
422 |
| IRS issues PTINs to preparers. |
Scheidlinger, Jay A. |
|
Feb 1, 2000 |
373 |
| Misrepresentation of a tax matter by a third party. |
|
|
Jan 1, 2000 |
5847 |
| Alternative identification numbers for tax return preparers. |
Trompeter, Jean E. |
|
Oct 1, 1999 |
228 |
| Renewing the argument for a taxpayer representative's bill of rights. |
Stevenson, William |
|
Oct 1, 1999 |
1231 |
| Lawyer's workpapers are discoverable. |
Lynch, Michael |
|
Sep 1, 1999 |
161 |
| New CPA-client privilege. |
Fiore, Nicholas |
|
Oct 1, 1998 |
591 |
| The new CPA-client confidentiality privilege. |
Einhorn, Alan R. |
|
Oct 1, 1998 |
5383 |
| Avoiding the Sec. 7206(2) criminal penalty for false/fraudulent return preparation. |
Altieri, Mark P. |
|
Apr 1, 1998 |
3472 |
| A new preparer's penalty. |
|
|
Mar 1, 1998 |
290 |
| Accounting fees limited. |
Lynch, Michael |
Brief Article |
Jan 1, 1998 |
445 |
| When will reliance on a tax adviser avoid an accuracy-related penalty? |
Oliva, Robert R. |
|
Dec 1, 1997 |
4516 |
| Can a client rely on his preparer to file an extension? |
Goca, Neil P., III |
|
Oct 1, 1997 |
616 |
| Reliance on an agent held not to constitute reasonable cause. |
Pflieger, Deborah J. |
|
Oct 1, 1997 |
702 |
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