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1-242 out of 242 article(s)
Title Author Type Date Words
KTBA seeks unified law for FBR, provincial boards for clarity. Apr 16, 2022 413
Reviewer's Choice. Dec 1, 2021 241
Client, attorney, and preparer emails were protected from disclosure. Hong, Allison; Cook, Mark G. Nov 1, 2021 605
FATF criteria. Sep 11, 2021 446
Facilitating taxpayers. Muhammad Iqbal Khan-Karachi Jun 26, 2021 300
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
Ethics and the tax preparer. Sawyers, Roby B.; Sauter, Donna Nov 1, 2020 2878
Preparers beware: PTIN fees are back. Davidowitz, Michelle Nov 1, 2020 1290
Tax practice issues in the age of COVID-19. Walker, April; Dellinger, Kip; Salt, Johanna Sweaney Sep 1, 2020 1563
CONTRACTUAL TAX REFORM. Abramowicz, Michael; Blair-Stanek, Andrew May 1, 2020 27354
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
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
The Elastic Statute of Limitations on Claims for Refund: Why Old Claims May Still Be Open. Ambrosio, Fabio Oct 1, 2019 3854
Savers need smart NSSF reforms. Aug 25, 2019 629
Ethical considerations of e-business for practitioners. Sawyers, Roby B.; Preusch, Nick Aug 1, 2019 1860
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
TAX LAWYERS AS TAX INSURANCE. Field, Heather M. May 1, 2019 30241
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
You can still deduct a client's meal on a night out, IRS says. Oct 7, 2018 306
In this Issue. Oct 1, 2018 282
Has the New Partnership Representative Been Granted Too Much Power? Flynn, Kevin M. Sep 1, 2018 1842
The Sec. 7525 privilege relating to taxpayer communications. Ridgeway, Heidi A.; Nebolsine, Nicholas Aug 1, 2018 2396
Client communications protected by Sec. 7525. Nebolsine, Nicholas Aug 1, 2018 557
TEI Files Comments on Canada's Proposed Greenhouse Gas Pollution Pricing Act and Draft Fuel Charge Regulation. Jul 1, 2018 2583
CANOPY extended their latest funding round led by NEA bringing the total round to $42 million. Jun 1, 2018 117
Establishing quality control in a tax practice. Scutellaro, Joseph F. May 1, 2018 772
4 Common Questions About End-of-Year Charitable Giving Strategies. Nov 13, 2017 1454
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
News & trends. Sep 1, 2017 196
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
TEI submits comments on section 987 regulations. May 1, 2017 9977
FTB meets COT: summary of the annual Q&A session. Simon, Stuart Jan 1, 2017 1139
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
Volunteering at low income taxpayer clinics can provide CPAs valuable experience. Hunt, Marshall Apr 1, 2015 757
An update on changes to the IRS Circular 230 Regulations. Messina, Frank Apr 1, 2015 2171
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
Protecting communications and documents from IRS summons enforcement. Burilovich, Linda Apr 1, 2013 4534
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
Avoiding allegations of improper tax advice: casual advice creates big exposure for malpractice claims. Rood, Deborah K. Jan 1, 2013 1205
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
Circular 230 changes: suitability to practice, quality control among proposed revisions. Dellinger, Kip Jan 1, 2013 1698
DC currents: amendments to Circular 230 to remove "covered opinion" rules. Goldstein, Benson S. Jan 1, 2013 846
Inadvertent waiver of the tax practitioner privilege: Salem Financial, Inc. Slatten, John C. Jan 1, 2013 744
Covered opinion rules would be eased. Meade, Janet A. Dec 1, 2012 487
Before the sun sets: examining the portability election and related temporary regulations. Hopson, James F. Sep 1, 2012 3154
PTIN prop. Regs, for supervised nonsigning and non-1040 preparers. Nevius, Alistair M. Apr 1, 2012 511
Proposed FATCA regulations: April 30, 2012. Mar 1, 2012 13482
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
Preparer fingerprinting delayed. Bonner, Paul Feb 1, 2012 443
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
Holding pattern: the IRS continues to aggressively challenge property/casualty insurers' deductions for loss reserves. Forray, Susan J.; Riley, Richard R., Jr. Sep 1, 2011 1534
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
False tax returns, mail fraud, and money laundering. Andreozzi, Randall P.; Salzman, Martha L.; Hibschweiler, Arlene M. Feb 1, 2011 6707
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
Washington State emergency regulations on nexus and sales factor sourcing. Sep 1, 2010 1966
An admirable safe harbour? Safe harbours from administrative penalty for taxpayers when engaging tax agents and the effects on the uniform penalty system. Smailes, Andrew; McDermott, Peter M. Aug 1, 2010 11830
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
CPAs beware: disclosure or use of taxpayer information requirements under IRC section 7216. Mauldin, Kandace M.; Chiasson, Michael; Mauldin, Shawn; Breaux, Kevin Jul 1, 2010 4621
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
Protecting the elderly from financial abuse. Rolfe, Ralph E. Apr 1, 2010 1189
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
FBARs and not-yet-reported offshore income: penalties and practitioners' issues. Sullivan, Neil A.J. Dec 1, 2009 1203
IRS focuses on the FBAR. Dudley, Ryan Dec 1, 2009 2757
DC currents: tax practitioners face increasing regulation. Stromsem, William R. Nov 1, 2009 1079
Wisconsin mandatory combined reporting. Nov 1, 2009 3231
Dear Finance Minister... Oct 1, 2009 1335
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
Proposed cost sharing regulations. Ugai, Brian C. May 1, 2009 15545
Return preparer's advice does not prevent accuracy-related penalty. Keenan, John; Patel, Vibhuti Apr 1, 2009 967
Using the New 'Qualified Joint Venture': opportunities for husband-and-wife partnerships. Mock, Rodney P. Feb 1, 2009 2358
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
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
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
Refund anticipation loans and the tax gap. Book, Leslie Jan 1, 2009 16842
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 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 preparer penalties: 'let's be careful out there'. Basile, Anthony; Katz, Robert; Katz, Neil D.; Finkelstein, Harold Jul 1, 2008 4540
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
New rules for disclosure and use of tax return information by tax return preparers. Dolan, Michael P. Apr 1, 2008 1637
Return preparers subject to new regulations. Nevius, Alistair M. Apr 1, 2008 553
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
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
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
E-filing update for New York, New Jersey, and Connecticut. Levin, Mark H. Jul 1, 2005 995
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
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
Pro-bono assistance for military families. Brief Article May 1, 2005 129
New ethics rules: Circular 230 amended. Brief Article Mar 1, 2005 99
PCAOB's proposed ethics and independence rules concerning independence, tax services, and contingent fees: March 1, 2005. Mar 1, 2005 4940
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
Advocacy and independence. Colson, Robert H. Editorial Jan 1, 2005 798
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
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
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
Tax privilege, a mixed blessing. Woehlke, James A.; Pascarella, Stephen E., II Cover Story Oct 1, 1998 2422
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
Prop. regs. heighten the "reasonable basis" standard for return positions. Sirotic, Steven A. Aug 1, 1997 3338
Expert's advice eliminates negligence penalty. Goldberg, Michael J. Brief Article Feb 1, 1996 442
Tax preparer penalties and client conflicts. Hammer, Seth; Woehlke, James A. Jan 1, 1996 4606
HR 1485: opening the doors to the US Tax Court. Brinker, Thomas Jan 1, 1996 1393
Why regulation and registration of commercial tax return preparers is a bad idea. Sager, William H. Dec 1, 1995 1339
The tax practitioner's guide to Circular 230. Willey, Susan L. Dec 1, 1995 3353
The tax practitioner's guide to Circular 230. Willey, Susan L. Nov 1, 1995 4631
Revised rules of practice before IRS regarding fees. Josephs, Stuart R. Brief Article May 1, 1995 181
Weighing conflicting authorities in assessing the realistic possibility standard. Savage, Kathryn; Kilpatrick, Bob G.; Bain, Craig E. May 1, 1995 3496
Sec. 6694 tax preparer penalties: a look at Chapter 11 of the Consolidated Penalty Handbook. Willey, Susan L. Feb 1, 1995 7311
IRS cracks down on filing fraud. Brief Article Dec 1, 1994 314
Malpractice claim accrues when IRS issues notice of penalty. Brief Article Nov 1, 1994 300
AICPA responds to IRS circular 230 amendments. Feb 1, 1993 405
Tax return preparer fees. Burge, Marianne Brief Article Jun 1, 1992 221
Preparer liability extended. Berkery, Peter M., Jr.; Green, Gary L., Jr. Jun 1, 1992 520
Tax rate changes in malpractice cases. Sager, Clayton R. May 1, 1992 617
The final return preparer regulations. Woehlke, James A. Apr 1, 1992 6732
NSPA testimony on tax aspects of the budget. transcript Jun 1, 1991 1513
Proposed accuracy-related penalty regulations. May 1, 1991 3263
Disclosure of tax information. Fiore, Nicholas J. May 1, 1991 743

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