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Closing the tax gap: alternatives to enforcement.

IRS 9th Annual Research Conference

It was with a tremendous sense of pride and pleasure that NSPA again participated in the annual IRS Research Conference. While the National Society has generally had a presence at this conference, 1991 marked the first time NSPA presented its own research paper.

The conference focused on the special needs of small businesses and the problems they experience in complying with their tax obligations. NSPA, in many ways, was uniquely situated to respond. NSPA member practitioners are in a position to provide a very practical, hands-on perspective, representing small businesses confused by complex tax laws. "Small Business Non-Compliance: A View From the Trenches," NSPA's presentation, is certainly a title that speaks for itself.

Because the IRS Research Conference focused on an area of special interest and concern to NSPA members, we have devoted this issue of the National Public Accountant to the conference -- Closing the Gap: Alternatives to Enforcement.

The papers presented by all were excellent; unfortunately, space does not allow us to share them all with you. Instead, we have endeavored to select five diverse presentations offering a cross section of perspectives.

"Small Business Non-Compliance: A View From the Trenches" offers your perspective -- the independent practitioner working with small business clients. "Reasons For Preparer Usage By Small Business Owners: How Compliant Are They?" will provide you with additional insights from the small business community itself. Identifying the unique problems and needs of minority owned small businesses is the focus of John E. Price's paper. In keynote speaker Harley Duncan's paper, you can review many of the initiatives states have taken for achieving small business tax compliance.

Finally, you will discover that unique problems require creative solutions, as cultures clash in the report from the Anchorage District Collection Office. In "Alaskan Native Village Outreach Program," you will learn about new techniques IRS used to achieve voluntary compliance in these native villages.

Mary Beth Loutinsky Editor National Public Accountant
COPYRIGHT 1992 National Society of Public Accountants
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Copyright 1992 Gale, Cengage Learning. All rights reserved.

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Title Annotation:Special Report: IRS 9th Annual Research Conference
Author:Loutinsky, Mary Beth
Publication:The National Public Accountant
Date:Feb 1, 1992
Previous Article:What's cheating? Determining the liability for tax fraud under Section 6653 (B) after Parks.
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