Practitioner's Guide to IRS Tax Penalties.Practitioner's Guide to IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. Tax Penalties, by Robert J. Collins (CCH CCH Colegio de Ciencias y Humanidades (Spanish) CCH Certified Clinical Hypnotherapist CCH Cook County Hospital CCH Certified in Classical Homeopathy CCH Country Club Hills (Fairfax City, VA, USA) , 2002), provides a quick reference explaining the multitude of penalties and penalty-related issues, with substantial references to important authorities. The book explains when and how a penalty is determined, how it is computed and the circumstances under which the IRS will consider abatement. The book covers estimated tax penalties, information return penalties, preparer and promoter penalties, accuracy-related and fraud penalties, trust fund penalties and miscellaneous tax penalties. The end-of-chapter exhibits, which provide samples of forms, correspondence and instructions, are particularly useful. The book's appendices reproduce relevant material from IRS publications and handbooks. 379 pages; $55. Contact (800) 248-3248; www.onlinestore.cch.com. Philip R. Fink, J.D., CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. Professor of Taxation University of Toledo National recognition In its 125-year history UT has garnered several national accolades. The University’s programs, faculty and facilities have been highlighted in the media, including Toledo, OH |
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