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1-128 out of 128 article(s)
Title Author Type Date Words
DUE DILIGENCE PENALTIES FOR PREPARERS: Tax return preparers need to watch out for possible penalties for failing to meet the due diligence requirements as prescribed under IRC [section]6695. Rinier, James W.; Curatola, Anthony P. Jun 1, 2021 1106
Preparers beware: PTIN fees are back. Davidowitz, Michelle Nov 1, 2020 1290
Ethics and the tax preparer. Sawyers, Roby B.; Sauter, Donna Nov 1, 2020 2878
Tax practice issues in the age of COVID-19. Walker, April; Dellinger, Kip; Salt, Johanna Sweaney Sep 1, 2020 1563
New conflict-of-interest guidelines for tax services. Seto, Anna; Tapajna, Joseph May 1, 2020 740
AICPA committee updates its conflict-of-interest advice. Sawyers, Roby B.; Seto, Anna; Tapajna, Joseph May 1, 2020 1980
CONTRACTUAL TAX REFORM. Abramowicz, Michael; Blair-Stanek, Andrew May 1, 2020 27354
Onslaught of the tax procrastinators. Chambers, Valrie Mar 1, 2020 682
Making Progress in Albany on Electronic Signatures. Barry, Joanne S. Column Feb 1, 2020 622
Practitioners need a written information security plan. Allen, Susan C. Jan 1, 2020 693
A new year, a better firm. Walker, April; Oppe, Ami Dec 1, 2019 1448
Updating the Statements on Standards for Tax Services. Preusch, Nick Nov 1, 2019 710
Ethical considerations of e-business for practitioners. Sawyers, Roby B.; Preusch, Nick Aug 1, 2019 1860
TAX LAWYERS AS TAX INSURANCE. Field, Heather M. May 1, 2019 30241
Updates and guidance on key practitioner responsibilities. Ridgeway, Heidi; Sawyers, Roby B. May 1, 2019 1891
Flip the tax return with a professor-prepared tax return. Vitale, Dan M. May 1, 2019 3062
U.S. v. Marc Berger: A Cautionary Tale for Return Preparers. McCarthy, Sharon L. Feb 1, 2019 1448
Tackling TCJA changes this tax season: Return preparers must be ready for how the Tax Cuts and Jobs Act has modified many common features of individual and business returns. Bonner, Paul Cover story Jan 1, 2019 2590
Client communications protected by Sec. 7525. Nebolsine, Nicholas Aug 1, 2018 557
The Sec. 7525 privilege relating to taxpayer communications. Ridgeway, Heidi A.; Nebolsine, Nicholas Aug 1, 2018 2396
Establishing quality control in a tax practice. Scutellaro, Joseph F. May 1, 2018 772
Tax return position vs. tax return preparation. Ridgeway, Heidi; Preusch, Nick Nov 1, 2017 2723
Federal court strikes down PTIN fees, upholds PTINs: the numbers confer no special benefit to preparers, a district court holds as it orders refunds. Schreiber, Sally P. Sep 1, 2017 658
Disclosing audit risk to taxpayers. Lang, Michael B.; Soled, Jay A. Jun 22, 2017 11318
Disbarred tax preparer is not subject to OPR jurisdiction. Schreiber, Sally P. Jun 1, 2017 739
Applying the understatement penalty: a Chief Counsel memorandum offers insight into specific situations where the understatement penalty for willful or reckless conduct by a tax preparer may or may not apply. Curatola, Anthony P.; Rinier, James W. Sep 1, 2015 1223
Exercising due diligence: avoid sanctions under Circular 230 and civil penalties. Preusch, Nicholas Jun 1, 2015 1170
Supervisory obligations under Circular 230. Wilson, Peter S. May 1, 2015 1864
Volunteering at low income taxpayer clinics can provide CPAs valuable experience. Hunt, Marshall Apr 1, 2015 757
IRS analyzes whether third-party employment tax returns are sufficient to start assessment statute of limitation. Chambers, Valrie Jan 1, 2015 1872
Can practitioners give up their email disclaimers? Nevius, Alistair M. Dec 1, 2014 598
New written tax advice and other revisions to Circular 230 and their effect on CPAs. Blatch, Mary L.; Bresnahan, James F.; Schreiber, Gerard H.; Schrock, Norma J.; Purcell, Thomas J. Dec 1, 2014 5869
Setting proper boundaries with a clear, concise engagement letter. Moise, Robert M. Nov 1, 2014 3289
AICPA sues IRS to stop return preparer program: an unenrolled preparer program is an "end run" around an adverse court decision, the Institute says. Nevius, Alistair M. Oct 1, 2014 607
Rules for written tax advice finalized: Circular 230 final regs. make ubiquitous email disclaimer no longer necessary. Schreiber, Sally P. Sep 1, 2014 518
Practitioners' responsibilities in complying with records requests. Rempalski, Kristy L.; Sansone, James Aug 1, 2014 3378
Circular 230 case processing and the application of monetary penalties. Preusch, Nicholas Jun 1, 2014 4052
Conflicts of interest and client consent. Nevius, Alistair M. May 1, 2014 572
Buckle up for tax season: take stock of tax year 2013's new and changed provisions, including several for higher-income taxpayers. Bonner, Paul Jan 1, 2014 2619
Large tax preparation franchise company closed by court order. Schreiber, Sally P. Jan 1, 2014 348
CPAs and privileged communications. Chambers, Valrie Oct 1, 2013 1635
The brave new world of cost basis reporting: new reporting requirements for securities brokers add complexity for return preparers and taxpayers. Horn, Jonathan Sep 1, 2013 2213
The rules on providing client records: tax practice responsibilities. Nevius, Alistair M. Aug 1, 2013 560
Tax practice responsibilities: current tax return disclosure issues involving sec. 7216. Purcell, Thomas J., III; Bond, Barbara; Schreiber, Gerard H., Jr. Aug 1, 2013 3046
Appeals court refuses to lift injunction in return preparer regulation case. Nevius, Alistair M. Jun 1, 2013 313
IRS appeals tax return preparer registration decision. Schreiber, Sally P. May 1, 2013 268
Tax prep panic: IRS over-regulation. Mangu-Ward, Katherine Brief article Apr 1, 2013 305
IRS updates sec. 7216 guidance on disclosing tax return information. Goldstein, Benson S. Apr 1, 2013 901
IRS regulation of tax return preparers struck down. Nevius, Alistair M. Mar 1, 2013 750
Rules on use, disclosure of taxpayer information finalized. Mar 1, 2013 1017
Mandatory language for consents to disclose, use taxpayer information modified. Mar 1, 2013 477
Tax season: cued up and ready? Time to review key provisions for 2012 returns. Bonner, Paul Jan 1, 2013 2328
Covered opinion rules withdrawn. Wechter, Thomas R. Jan 1, 2013 792
DC currents: amendments to Circular 230 to remove "covered opinion" rules. Goldstein, Benson S. Jan 1, 2013 846
Covered opinion rules would be eased. Meade, Janet A. Dec 1, 2012 487
PTIN prop. Regs, for supervised nonsigning and non-1040 preparers. Nevius, Alistair M. Apr 1, 2012 511
Tax preparers' liability for incurred interest charges: Eckert decision in California could lead to reduced taxpayer recovery. Reif, Brandon; Buha, Steven Feb 1, 2012 1157
It's about time: registration and regulation will boost competence and accountability of paid tax preparers. Tolan, Patrick E., Jr. Jan 1, 2012 19123
It's about time: registration and regulation will boost competence and accountability of paid tax preparers. Tolan, Patrick E., Jr. Jan 1, 2012 13863
Tax relief and health care acts shape 2011 returns: return preparers face new regulations; information reporting expands. Bonner, Paul Jan 1, 2012 3472
2010-2011 revisions to circular 230. Gardner, John C.; Kastantin, Joseph; Maas, William E. Jan 1, 2012 5631
Tax trends: qui tam payment included in income tax return preparers win partial victory in fraudulent credit scheme case. Beavers, James A. Dec 1, 2011 1979
IRS PTIN renewal process opens in October. Goldstein, Benson S. Oct 1, 2011 1058
Final regs. governing practice before the IRS. Adams, Jordan; Galvin, Karen Sep 1, 2011 1996
2011 tax research service survey. Bonner, Paul Sep 1, 2011 1264
IRS finalizes circular 230 regulations. Aug 1, 2011 570
Final Circular 230 Regs. implement preparer registration rules. Nevius, Alistair M. Aug 1, 2011 886
Memo addresses treatment of fraudulently altered returns. Beavers, James A. Jul 1, 2011 979
Preparer e-file regs finalized. Jun 1, 2011 713
IRS issues final regs. and guidance on mandatory e-filing requirements. Nevius, Alistair M. Jun 1, 2011 1202
Regulation of tax return preparers. Hodes, Rochelle; Snow, Danny; Swails, J. Edward; VanDeveer, Mark May 1, 2011 6368
Tax practice responsibilities. Purcell, Thomas J., III May 1, 2011 2340
Winter advocacy spade work blooms in Spring issue: TEI holds Washington liaison meetings; urges corporate employer exception for tax preparer ID rules; files amicus letter on retroactive state penalty; comments on Canadian income tax legislation. Mar 22, 2011 3935
Comments on new preparer taxpayer identification number requirements. Mar 22, 2011 8590
IRS Oversight Board says 80% e-file goal will not be met. Nevius, Alistair M. Mar 1, 2011 435
AICPA VP testifies on changes needed to IRS return preparer regulation plan. Dec 1, 2010 658
Preparer registration draws concerns. Nov 1, 2010 868
Tax return due diligence: basic considerations. Milford, Douglas J.; Swails, J. Edward Oct 1, 2010 6546
IRS proposes PTIN fees. Nevius, Alistair M. Sep 1, 2010 409
IRS issues prop Regs on use of PTINs. Jul 1, 2010 753
National taxpayer advocate's report notes serious problems. Chambers, Valrie Jul 1, 2010 1357
Tax return preparation mistakes: how to avoid or mitigate professional liability. Soled, Jay A.; Goodman, Leonard Jun 1, 2010 2937
IRS issues prop. regs. on use of PTINs after 2010. Nevius, Alistair M. Jun 1, 2010 1137
Changes in tax practice standards affect CPAs: new rules and penalties for return preparers and advisers in recent years require diligence. Purcell, Thomas J., III; Sansone, James W.; Tracy, Donald J. May 1, 2010 3746
The IRS announced plans to regulate all tax return preparers: CPAs are exempted from education and testing requirement. May 1, 2010 336
Circular 230 best practices. Miller, John L. Apr 1, 2010 976
Allowed uses of taxpayer info widened. Mar 1, 2010 775
Tax prep snooping: Textron aims to appeal a decision easing IRS access to tax work papers, which the agency could use to spot illegal tax shelters. Lindorff, Dave Feb 1, 2010 1075
Tax-preparer rules in the works; New IRS regs aim to curtail fraud, errors. Jan 5, 2010 725
DC currents: tax practitioners face increasing regulation. Stromsem, William R. Nov 1, 2009 1079
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 R.; 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 York State electronic filing mandates. Levin, Mark H. Feb 1, 2009 1580
New regs. govern overseas disclosure and use of taxpayer information. Jamouneau, Greg Feb 1, 2009 1173
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
Paid tax preparers, used car dealers, refund anticipation loans, and the earned income tax credit: the need to regulate tax return preparers and provide more free alternatives. Cords, Danshera Jan 1, 2009 19667
Seven principles to consider when preparing a tax provision for subsidiary or carve-out financial statements. Abahoonie, Edward J.; Linville, Jonathan Jan 1, 2009 3371
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
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 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
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
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
Twists in determining New York State taxable income: complexities of interest on U.S. government obligations and SUNY pension contributions. Briggs, Gary P. Feb 1, 2007 1123
SEC approves PCAOB rules for tax services. Laffie, Lesli S. Aug 1, 2006 359
NSA proposes administrative entity to register tax preparers. Oct 1, 2005 443
E-filing update for New York, New Jersey, and Connecticut. Levin, Mark H. Jul 1, 2005 995
Pro-bono assistance for military families. Brief Article May 1, 2005 129
PCAOB rules for tax services. Mar 1, 2005 780
PCAOB's proposed ethics and independence rules concerning independence, tax services, and contingent fees: March 1, 2005. Mar 1, 2005 4940
Advocacy and independence. Colson, Robert H. Editorial Jan 1, 2005 798
Return to Bombay. Ervin, John Dec 6, 2004 715
AICPA supports concept of regulating tax preparers, refund anticipation loan providers. Brief Article Sep 1, 2004 128
Mandatory e-file proposal. (FTB News). Brief Article Jul 1, 2003 128

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