| Title |
Author |
Type |
Date |
Words |
| COVID-19 and withdrawals from retirement plans. |
Schimmenti, Celeste |
|
Nov 1, 2020 |
767 |
| TFRP: A possible second financial crisis for business owners. |
Chambers, Valrie |
|
Oct 1, 2020 |
1368 |
| Nonwillful penalties are assessed per FBAR form, not per account: The holding by a district court in the Fifth Circuit conflicts with a case moving through the Ninth Circuit. |
Bonner, Paul |
|
Oct 1, 2020 |
1038 |
| Offside penalty - IRS. |
Franks, Linda |
|
Aug 1, 2020 |
1105 |
| Supervisory approval of penalties. |
Roberts, Matthew L. |
|
Aug 1, 2020 |
773 |
| Penalty defenses and the supervisory-approval requirement. |
Roberts, Matthew L. |
|
Aug 1, 2020 |
6119 |
| Failure to file FBAR is not due to reasonable cause: A taxpayer is subject to civil penalties for nonwillful failure, a court holds. |
Aquilio, Mark |
|
Apr 1, 2020 |
772 |
| Sec. 280E is not an excessive fine under Eighth Amendment: The Tax Court denies a challenge by a California marijuana business. |
Pirrone, Maria M. |
|
Feb 1, 2020 |
676 |
| Estate is entitled to refund of Sec. 6651 late-filing penalty: The full tax liability had been paid by the extended due date. |
Pirrone, Maria M. |
|
Jan 1, 2020 |
974 |
| Information return penalties: How to avoid or contest them. |
Moore, Guinevere |
|
Jan 1, 2020 |
4875 |
| IRS cannot stack frivolous-return penalties for 6 photocopies: The copies were clearly labeled as such in attachments to the taxpayer's correspondence with the IRS and so did not purport to be returns, the Tax Court holds. |
McCoon, Mark A. |
|
Dec 1, 2019 |
731 |
| Purported family loans were not bona fide, Tax Court holds. |
Bonner, Paul |
|
Oct 1, 2019 |
693 |
| Expect More Civil Tax Penalties: So, Now What? How to prepare for and defend against the more frequent penalties. |
Roberson, Andrew; Spencer, Kevin |
|
Sep 1, 2019 |
5047 |
| Casualty loss deduction from drug-induced gambling is disallowed: The Tax Court declines to expand 'other casualty' beyond one sustained with respect to tangible property. |
Howard, Beth |
|
Jun 1, 2019 |
1183 |
| TEI Requests Guidance from States Regarding Penalty Relief for State Corporate Tax Returns Filed by November 15, 2018. |
|
|
Jan 1, 2019 |
783 |
| Obamacare ruling expected not to affect the state. |
|
|
Dec 17, 2018 |
423 |
| Avoiding an accuracy-related penalty through the reasonable-cause exception. |
Bailey, William A.; Pace, Ryan H. |
|
Dec 1, 2018 |
6276 |
| Written Supervisory Approval of IRS Penalties: When Must It Be Given, and Who May Give It? |
Lovejoy, Henry Stow |
|
Apr 1, 2018 |
1639 |
| Strategies for minimizing estimated tax payments. |
Ellentuck, Albert B. |
|
Mar 1, 2018 |
2694 |
| Employment tax penalties: Let's keep it civil. |
Salzman, Martha L.; Hibschweiler, Arlene M.; Tedesco, Michael J. |
|
Feb 1, 2018 |
7736 |
| The Trust Fund Recovery Penalty: Defending Taxpayers Before the IRS. |
Flynn, Kevin M. |
Column |
Nov 1, 2017 |
1479 |
| Tax preparer mistakes: taxpayer penalties and the tax treatment of indemnity payments. |
Schnee, Edward J. |
|
Jul 1, 2017 |
6228 |
| Tax Court denies trust fund recovery penalties assessed against restaurant 'gofer'. |
Bonner, Paul |
|
Jun 1, 2017 |
647 |
| The trust fund recovery penalty and LLCs. |
Ellentuck, Albert B. |
|
Jun 1, 2017 |
1189 |
| Developing a strategy to fight FBAR penalties. |
Kemm, Larry R. |
|
May 1, 2017 |
4587 |
| International information return penalties remain a significant issue for taxpayers and advisers. |
Trivedi, Shamik |
|
Apr 1, 2017 |
3862 |
| Pricing the Fourth Amendment. |
Baer, Miriam H. |
|
Mar 1, 2017 |
27529 |
| Abating IRS penalties: ways to reduce or even eliminate common assessments. |
Allen, Susan C. |
|
Jan 1, 2017 |
1455 |
| Applying civil penalties for willful violations of FBAR requirements: will the fifth circuit clarify the IRS's burden of proof? |
Rule, Caroline |
Column |
Oct 1, 2016 |
1476 |
| Understatement of income not fraudulent. |
Beavers, James A. |
|
Aug 1, 2016 |
1724 |
| Material adviser penalty rules are clarified. |
Bonner, Paul |
|
Jul 1, 2016 |
731 |
| PATH brings changes to federal penalty computations. |
Yates, Ronald J., Jr. |
|
Apr 1, 2016 |
827 |
| Changes to Large Corporate Understatement Penalty. |
|
Brief article |
Mar 1, 2016 |
268 |
| IRS made "initial determination". |
Beavers, James A. |
|
Feb 1, 2016 |
954 |
| The 'reasonable cause and good faith' defense to penalties: lessons from hobby loss cases. |
Lovejoy, Henry Stow |
|
Jan 1, 2016 |
2452 |
| IRS proposes rule updates and clarifications to penalty for nondisclosure of reportable transactions: changes conform with amendments to sec. 6707A made by the Small Business Jobs Act. |
Bonner, Paul |
|
Nov 1, 2015 |
639 |
| CPAs may be responsible for clients' payroll tax penalties. |
Lewis, Jan F. |
|
Oct 1, 2015 |
1475 |
| Compliance with short-period return rules can stave off penalties and rejection of elections as untimely. |
Wyzik, Ryan; Curran, Kevin; Friedel, David |
|
Jul 1, 2015 |
1693 |
| Relief from penalties for late-filed international information returns. |
Rojas, Stephanie V.; Slonina, Mary I. |
|
Jul 1, 2015 |
1207 |
| Improperly burdened: The uncertain and sometimes unfair application of tax penalties. |
Wright, Del |
|
Jun 22, 2015 |
27145 |
| The founders' origination clause and implications for the Affordable Care Act. |
Natelson, Robert G. |
|
Mar 22, 2015 |
7445 |
| The founders' origination clause and implications for the Affordable Care Act. |
Natelson, Robert G. |
|
Mar 22, 2015 |
26754 |
| Merger of family businesses results in gift tax: penalties are denied upon the taxpayers' showing of reasonable-cause reliance on professionals. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Feb 1, 2015 |
547 |
| Codified economic substance update: IRS issues more guidance. |
Trivedi, Shamik |
|
Feb 1, 2015 |
708 |
| Notice defines terms for economic substance doctrine: "similar rule of law" is limited to the same factors and analysis as under the codified economic substance doctrine for an accuracy-related penalty. |
Schreiber, Sally P. |
|
Jan 1, 2015 |
449 |
| When to rely on a tax adviser's advice as "reasonable cause". |
Chambers, Valrie |
|
Jan 1, 2015 |
1498 |
| Strip tax nixed: lap dance levies. |
Brown, Elizabeth Nolan |
Brief article |
Dec 1, 2014 |
171 |
| Form 990: late filing penalty abatement. |
Murthy, Vani |
|
Nov 1, 2014 |
2420 |
| The equitable Anti-Injunction Act. |
Hawley, Erin Morrow |
|
Nov 1, 2014 |
7851 |
| The equitable Anti-Injunction Act. |
Hawley, Erin Morrow |
|
Nov 1, 2014 |
21070 |
| Expanded OVDP a chance to reduce penalties. |
Novak, Scott |
|
Sep 1, 2014 |
1272 |
| Watch out for California's late-filing penalty for LLCS investing in LLCS. |
Baptise, Philip |
|
Aug 1, 2014 |
1469 |
| The consequences of willful failure to pay payroll taxes: the penalties for failing to pay over trust fund taxes can be severe and sometimes include prison time. |
Murthy, Vani |
|
Jun 1, 2014 |
2409 |
| IRS delays health coverage mandate another year for midsize employers. |
Nevius, Alistair M. |
|
May 1, 2014 |
318 |
| Collateral compliance. |
Blank, Joshua D. |
|
Mar 1, 2014 |
12042 |
| Collateral compliance. |
Blank, Joshua D. |
|
Mar 1, 2014 |
24091 |
| Supreme Court resolves circuit split on gross valuation misstatement penalty. |
Schreiber, Sally P. |
|
Mar 1, 2014 |
610 |
| Penalty calculation properly based on erroneous credits, Tax Court holds. |
Schreiber, Sally P. |
|
Feb 1, 2014 |
577 |
| Valuation-misstatement penalty applies to tax shelter transactions. |
Beavers, James A. |
|
Feb 1, 2014 |
1449 |
| Calculating the health care individual mandate penalty. |
Johnson, Debra M. |
|
Jan 1, 2014 |
1253 |
| Delegating authority does not allow taxpayer to avoid responsible person status. |
Beavers, James A. |
|
Jan 1, 2014 |
822 |
| What to do when a client has an undisclosed foreign account: weighing the options requires a thorough understanding of risks. |
Novak, Scott H. |
|
Dec 1, 2013 |
4790 |
| Individual health care mandate rules finalized. |
Schreiber, Sally P. |
|
Nov 1, 2013 |
539 |
| Final rules issued on individual health care mandate. |
Schreiber, Sally P. |
|
Nov 1, 2013 |
823 |
| IRS tightens penalty relief. |
Heroux, Mark S.; Walsh, Colin J. |
|
Oct 1, 2013 |
1231 |
| CPAs and the trust fund recovery penalty. |
Kebodeaux, Keith |
|
Aug 1, 2013 |
1271 |
| Shared-responsibility payment: minimum value requirement. |
Pruett, Benjamin |
|
Aug 1, 2013 |
1340 |
| Health care reform and its impact in 2014 for oil and gas companies. |
Roman, Laura L. |
|
Aug 1, 2013 |
981 |
| Requesting a first-time abatement penalty waiver. |
Buttonow, Jim |
|
Jul 1, 2013 |
767 |
| Using the first-time penalty abatement waiver. |
Buttonow, Jim |
|
Jul 1, 2013 |
3842 |
| Planning for "play or pay". |
O'Malley, William P. |
|
Jun 1, 2013 |
3803 |
| Tax Court reverses its position on valuation misstatement penalty; Supreme Court agrees to hear case on the issue. |
Beavers, James A. |
|
Jun 1, 2013 |
1998 |
| Planning 10 avoid the premature distribution penalty: the benefits and Disadvantages of IRC section 72(t). |
Anderson, Tracey A. |
|
Jun 1, 2013 |
4705 |
| Prop. regs. clarify "play or pay" rules of the Affordable Care Act. |
Toppin, Carlisle F. |
|
May 1, 2013 |
1369 |
| IRS: reasonable cause requires legal inquiry. |
|
|
Apr 1, 2013 |
405 |
| Rules proposed for individual health care mandate. |
Nevius, Alistair M. |
|
Apr 1, 2013 |
786 |
| Employment tax liability of third-party agents subject of prop. regs. |
Nevius, Alistair M. |
|
Apr 1, 2013 |
657 |
| IRS proposes employer play-or-pay regulations under health care reform. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
3045 |
| Bankruptcy and the trust fund recovery penalty. |
Petra, Steven T.; Dorata, Nina T. |
|
Apr 1, 2013 |
2969 |
| IRS updates sec. 7216 guidance on disclosing tax return information. |
Goldstein, Benson S. |
|
Apr 1, 2013 |
901 |
| Tax Court weighs in on STARS transaction. |
Beavers, James A. |
|
Apr 1, 2013 |
3154 |
| File now or file later. |
Reichert, Charles J. |
|
Mar 1, 2013 |
603 |
| Proposed regs. issued on large employer health coverage shared-responsibility provisions. |
Nevius, Alistair M. |
|
Mar 1, 2013 |
434 |
| The complexities of calculating the accuracy-related penalty. |
Keenan, John |
|
Mar 1, 2013 |
3807 |
| JUSTICE : COURT EXPLAINS PRINCIPLE OF DOUBLE JEOPARDY. |
|
Brief article |
Feb 27, 2013 |
302 |
| Taxpayers' reliance on professional tax advice: examining the penalties under IRC section 6662. |
Knight, Ray A.; Knight, Lee G. |
|
Feb 1, 2013 |
4184 |
| Inadvertent waiver of the tax practitioner privilege: Salem Financial, Inc. |
Slatten, John C. |
|
Jan 1, 2013 |
744 |
| Disaster relief extensions apply only to original post-casualty dates. |
Schreiber, Gerard H., Jr.; Chambers, Valrie |
|
Jan 1, 2013 |
727 |
| Consequences of not filing go beyond the nonfiling penalty. |
Missakian, Vrezhui Aibarian |
|
Nov 1, 2012 |
766 |
| New penalties: late-filing corporations could be subject to fines. |
Williams, Len |
|
Nov 1, 2012 |
694 |
| A trust fund recovery penalty primer. |
Kossman, Seth |
|
Oct 1, 2012 |
1989 |
| Innovation and constraints on tax shelters. |
O'Neill, Jessica |
|
Sep 22, 2012 |
12912 |
| Budget package leaves out FTB erroneous refund claims penalty. |
|
Brief article |
Aug 1, 2012 |
267 |
| Accuracy-related penalty tested in five recent cases. |
Anderson, Kevin D. |
|
May 1, 2012 |
1467 |
| FBAR: handle with care. |
Andreozzi, Randall P.; Hibschweiler, Arlene M. |
|
May 1, 2012 |
9653 |
| Uncertain tax position documents not protected. |
Reichert, Charles J. |
|
Apr 1, 2012 |
576 |
| FATCA adds layer of complexity, penalty exposure to offshore asset reporting. |
Mattson, Andrew M. |
|
Apr 1, 2012 |
2039 |
| IRS chief counsel: continue applying valuation misstatement penalties. |
Nevius, Alistair M. |
|
Mar 1, 2012 |
1712 |
| The reach of Circular 230. |
Nevius, Alistair M. |
|
Feb 1, 2012 |
572 |
| IRS nonacquiesces to Tax Court fraud holding. |
Beavers, James A. |
|
Feb 1, 2012 |
1305 |
| New law, proposed regs heighten EITC preparer due diligence. |
|
|
Jan 1, 2012 |
450 |
| Penalty relief given, backup withholding delayed for payment card reporting. |
|
|
Jan 1, 2012 |
335 |
| 2010-2011 revisions to circular 230. |
Gardner, John C.; Kastantin, Joseph; Maas, William E. |
|
Jan 1, 2012 |
5631 |
| Final regs. issued on reportable transaction penalties. |
|
|
Nov 1, 2011 |
350 |
| The codified economic substance doctrine and related penalties. |
Yu, David |
|
Nov 1, 2011 |
1547 |
| No reasonable cause defense for preparer's omission. |
|
|
Sep 1, 2011 |
596 |
| Form 1042-S penalties. |
Mahoney, Nicole L. |
|
Sep 1, 2011 |
1608 |
| Penalty relief for delinquent FBARs and forms 5471 ends August 31. |
Chambers, Valrie |
|
Jul 1, 2011 |
856 |
| Lack of control does not except owners from trust fund recovery penalty. |
Beavers, James A. |
|
Jun 1, 2011 |
1066 |
| Tax practice responsibilities. |
Purcell, Thomas J., III |
|
May 1, 2011 |
2340 |
| Form 5471 Penalties. |
Weber, Neal A. |
|
Apr 1, 2011 |
374 |
| Retirement plans, IRAs, and annuities: avoiding the early distribution penalty. |
Blankenship, Vorris J. |
|
Apr 1, 2011 |
9692 |
| 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 |
| California: letter to state Supreme Court argues that tax penalty violates federal due process. |
|
|
Mar 22, 2011 |
1535 |
| Penalty assault: negligence, substantial understatement of tax penalties on IRS radar. |
Caplan, Robert A. |
|
Mar 1, 2011 |
922 |
| Suitable for framing: business deductions in a net income tax system. |
Walker, David I. |
|
Mar 1, 2011 |
25685 |
| New procedures permitting prepayment review of international information reporting penalties. |
Goldberg, Walter; Hogen, Meg |
|
Feb 1, 2011 |
2946 |
| False tax returns, mail fraud, and money laundering. |
Andreozzi, Randall P.; Salzman, Martha L.; Hibschweiler, Arlene M. |
|
Feb 1, 2011 |
6707 |
| IRS releases procedures allowing appeals review of international penalties prior to payment. |
Chambers, Valrie |
|
Jan 1, 2011 |
1113 |
| Leveraged partnership a disguised sale. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Dec 1, 2010 |
673 |
| Deepwater Horizon and Sec. 162. |
Pratt, Jenifer |
|
Dec 1, 2010 |
1191 |
| IRS gives limited guidance on economic substance. |
|
|
Dec 1, 2010 |
1293 |
| Tax return due diligence: basic considerations. |
Milford, Douglas J.; Swails, J. Edward |
|
Oct 1, 2010 |
6546 |
| Accuracy-related penalty applied despite reliance on adviser. |
Beavers, James A. |
|
Oct 1, 2010 |
1752 |
| 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 |
| Summer heat wave doesn't stifle TEI advocacy: IRS schedule UTP, California's strict liability penalty, Canada's pre-budget consultations, and congressional review of state apportionment rules command attention. |
|
|
Jul 1, 2010 |
786 |
| California: penalties and other compliance provisions in Assembly Bill 2498 (proposed Amnesty Bill). |
|
|
Jul 1, 2010 |
2599 |
| Sec. 6676: there's a new penalty in town. |
Hodes, Rochelle L. |
|
Jul 1, 2010 |
1015 |
| Pass-through entity return penalties change. |
|
Brief article |
Jul 1, 2010 |
104 |
| Penalty for failing to meet EIC due diligence requirements can be assessed against employer or employee. |
Beavers, James A. |
|
Jun 1, 2010 |
850 |
| Prevent payroll errors. |
McLoughlin, Don |
|
May 1, 2010 |
558 |
| 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 |
| Health care reform reshapes tax code. |
Nevius, Alistair M. |
|
May 1, 2010 |
3810 |
| The road to transparency. |
Murray, Erica; Brandmeir, Zachary |
|
May 1, 2010 |
1028 |
| The accuracy-related penalty. |
Cook, John; Ocheltree, Alan J. |
|
May 1, 2010 |
5431 |
| The accuracy-related penalty. |
Cook, John; Ocheltree, Alan J. |
|
Apr 1, 2010 |
7510 |
| Allowed uses of taxpayer info widened. |
|
|
Mar 1, 2010 |
775 |
| Voluntary tax payment not exempt from early withdrawal penalty. |
Schnee, Edward J. |
|
Mar 1, 2010 |
479 |
| Tax Court does not have jurisdiction to redetermine sec. 6707A penalties. |
Beavers, James A. |
|
Mar 1, 2010 |
786 |
| Can an investment become a theft for tax purposes? |
Coleman, Jeffrey P.; Newsom, Jennifer |
|
Jan 1, 2010 |
4563 |
| IRS whistleblower program evaluated. |
Dolan, Michael P. |
|
Jan 1, 2010 |
791 |
| 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 |
| Travel sites held to owe millions in transaction taxes to various jurisdictions. |
Sullivan, John W., III |
|
Dec 1, 2009 |
900 |
| Assessing professional tax advice and taxpayer sophistication. |
Morris, Donald |
|
Dec 1, 2009 |
6353 |
| All aboard: the impact of the New York state MTA payroll tax on alternative investment fund managers. |
Rebhun, Brian J.; Michalowski, Peter R.; Wong, Allison |
|
Dec 1, 2009 |
4987 |
| DC currents: tax practitioners face increasing regulation. |
Stromsem, William R. |
|
Nov 1, 2009 |
1079 |
| Making the most of qualified offers. |
Wolbach, Kristine R. |
|
Oct 1, 2009 |
961 |
| No penalty tax on additional IRA distributions. |
Reichert, Charles J. |
|
Sep 1, 2009 |
632 |
| IRS penalties update. |
Josephs, Stuart R. |
Brief article |
Sep 1, 2009 |
97 |
| Broader interpretation of economic substance blunts deductions. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Aug 1, 2009 |
542 |
| Tax preparer penalties: who is a preparer? |
Placid, Raymond L.; Cecil, H. Wayne |
|
Aug 1, 2009 |
1856 |
| Report of Foreign Bank and Financial Accounts: significant revisions and severe penalties. |
Pasmanik, Philip T.; Sullivan, Neil A.J. |
|
Jul 1, 2009 |
2201 |
| FBAR disclosure questions answered. |
Bonner, Paul |
|
Jul 1, 2009 |
851 |
| IRS sets procedures for tax return preparer penalties. |
Elgin, Eve |
|
Jun 1, 2009 |
527 |
| FBAR penalties reduced for six months. |
Sullivan, Neil A.J. |
|
Jun 1, 2009 |
669 |
| IRS announces procedures for tax return preparer penalties. |
Elgin, Eve |
|
Jun 1, 2009 |
1278 |
| Establishing substantial authority for undisclosed tax positions. |
Nash, Claire Y.; Parker, James |
|
Jun 1, 2009 |
7016 |
| Tax amnesty programs and voluntary compliance initiatives: a way to mitigate declining state revenues. |
Weinreb, Adam Stuart |
|
Jun 1, 2009 |
3606 |
| Q&A: FTB's guide to business expenses. |
|
Speech |
Jun 1, 2009 |
1723 |
| Tax updates and resources. |
|
Brief article |
Jun 1, 2009 |
105 |
| California Assembly Bill No. 347: sales and use tax audit penalty. |
Stevens, Cathleen |
|
May 1, 2009 |
1887 |
| Return preparer's advice does not prevent accuracy-related penalty. |
Keenan, John; Patel, Vibhuti |
|
Apr 1, 2009 |
967 |
| Partner-level defense rule held valid. |
Schnee, Edward J. |
|
Apr 1, 2009 |
412 |
| Probably? Understanding tax law's uncertainty. |
Lawsky, Sarah B. |
|
Apr 1, 2009 |
23369 |
| Magazine article not a penalty defense. |
Thompson, Steven C. |
|
Mar 1, 2009 |
677 |
| New material adviser reporting rules. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
302 |
| IRS crackdown on Form 5471: a sign of things to come? |
Goldberg, Walter S. |
|
Feb 1, 2009 |
517 |
| IRS provides a simplified method for late filing relief. |
Watkins, Tracy |
|
Feb 1, 2009 |
523 |
| IRS issues final regulations on Sec. 6694 tax return preparer penalties. |
Beavers, James |
|
Feb 1, 2009 |
1489 |
| FICA required on 403(b) salary reductions. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Feb 1, 2009 |
491 |
| No good deed goes unpunished. |
Reichert, Charles J. |
|
Jan 1, 2009 |
641 |
| How it all panned out. |
|
Brief article |
Jan 1, 2009 |
138 |
| Targeting the tax gap: the case of the RAL and the advanced notice of proposed rulemaking. |
Cords, Danshera |
|
Jan 1, 2009 |
3472 |
| Automatic penalty assertions begin for delinquent Forms 5471. |
Gurene, Linda |
|
Jan 1, 2009 |
287 |
| IRS changes policy for asserting penalties for late-filed form 5471. |
Keenan, John; Patel, Vibhuti |
|
Jan 1, 2009 |
967 |
| Tax preparer and taxpayer reporting standards equalized. |
Beavers, James |
|
Dec 1, 2008 |
998 |
| Automatic penalties for late forms 5471 and related forms. |
Sherr, Eileen Reichenberg |
|
Nov 1, 2008 |
409 |
| Tax Court may not disregard findings of a special trial judge. |
Beavers, James |
|
Nov 1, 2008 |
1132 |
| Extension of time to file is not an extension of time to pay. |
Schuster, Randi A. |
|
Oct 1, 2008 |
807 |
| Substantially equal periodic payments from an IRA. |
Burilovich, Linda; Burilovich, Andrew |
|
Oct 1, 2008 |
5312 |
| Current developments in S corporations. |
Karlinsky, Stewart S.; Burton, Hughlene A. |
|
Oct 1, 2008 |
5861 |
| Taxpayer ignores CPA's advice at his peril. |
Bonner, Paul |
|
Oct 1, 2008 |
458 |
| Substantially equal periodic payments from an IRA. |
Nevius, Alistair M. |
|
Oct 1, 2008 |
576 |
| 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 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Satchit, Vinu |
|
Sep 1, 2008 |
8645 |
| Common-law mailbox rule reopened. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Aug 1, 2008 |
900 |
| IRS embarks on penalty regime overhaul. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
599 |
| Prepare yourself; IRS proposes regulations on new prepare penalties. |
Josephs, Stuart R. |
|
Aug 1, 2008 |
838 |
| Proposed preparer penalty regs. released. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
1704 |
| Forms 8275 and 8275-R: how much information is enough? |
Hodes, Rochelle L.; Fernandez, Lewis J. |
|
Jul 1, 2008 |
1016 |
| Reportable transactions: when does the 90-day disclosure rule apply? |
Trainer, Corina; Hodes, Rochelle L. |
|
Jul 1, 2008 |
1070 |
| Tax planning with single-employer qualified plans. |
Donovan, Kevin J. |
|
Jun 1, 2008 |
5844 |
| Advance pricing agreements - a strategic tool in global transfer pricing management. |
Canale, David J.; Wrappe, Steven C. |
|
May 1, 2008 |
12138 |
| CPA obligations for addressing errors and omissions. |
Wilson, Peter S. |
|
Apr 1, 2008 |
1451 |
| New rules for disclosure and use of tax return information by tax return preparers. |
Dolan, Michael P. |
|
Apr 1, 2008 |
1637 |
| Partnership returns: late filing penalties increase. |
Snow, Danny R. |
|
Apr 1, 2008 |
1042 |
| Procedure & administration. |
Sheppard, Hale E. |
|
Apr 1, 2008 |
1900 |
| CPAs at risk as government continues to attack abusive tax shelters. |
McGowan, John R. |
|
Mar 1, 2008 |
4460 |
| "More likely than not": a comparison of FIN 48 and the tax penalty standard. |
Mauldin, Tiffany; Abahoonie, Edward |
|
Mar 1, 2008 |
2598 |
| TEI roundtable on biggest issues in international tax. |
|
|
Mar 1, 2008 |
9087 |
| TEI urges rejection of economic substance provisions in the Senate Farm Bill. |
|
|
Mar 1, 2008 |
1019 |
| Economic substance prevails against another son of BOSS. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Mar 1, 2008 |
621 |
| Return preparer penalties guidance issued. |
|
|
Mar 1, 2008 |
366 |
| Identifying specified employees under Sec. 409A. |
Adkins, G. Edgar, Jr. |
|
Feb 1, 2008 |
1528 |
| TEI recommends removal of economic substance provisions from AMT Relief Act. |
|
|
Jan 1, 2008 |
938 |
| Life insurance: what's it worth? (And who says?) Pension Protection Act forces appraisers of donated policies to reassess methods, qualifications. |
Breus, Alan |
|
Jan 1, 2008 |
2613 |
| Optimal tax compliance and penalties when the law is uncertain. |
Logue, Kyle D. |
|
Sep 22, 2007 |
24663 |
| Pension Protection Act changes valuations for tax purposes. |
Crain, Michael A. |
|
Sep 1, 2007 |
951 |
| 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 |
| No penalty for BLIPS. |
Schnee, Edward J. |
|
Jun 1, 2007 |
496 |
| Heavy price for ignoring levy notice. |
Gilman, Jeffrey |
|
Jun 1, 2007 |
452 |
| 10% penalty applied to beneficiary's IRA distribution. |
Gee, Charlotte T. |
|
Oct 1, 2006 |
730 |
| Avoiding substantial penalties by properly reporting damage awards and settlements. |
Kaminski, Stan |
|
Aug 1, 2006 |
711 |
| Avoiding penalties when reporting damage awards and settlements: four steps CPAs can take. |
Laffie, Lesli S. |
|
Aug 1, 2006 |
543 |
| Can your tax client (or you) go to jail? |
Hibschweiler, Arlene M. |
|
Apr 1, 2006 |
4881 |
| IRS releases 2005 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Feb 1, 2006 |
1971 |
| Comments on revenue offset provisions in Senate tax reconciliation bill: January 10, 2006. |
|
|
Jan 1, 2006 |
1709 |
| Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions. |
Kastantin, Joseph T. |
|
Jan 1, 2006 |
6624 |
| Preparer penalties assessed on employer. |
O'Driscoll, David |
|
Jan 1, 2006 |
719 |
| Circular 230: beware the Jabberwock! |
Tell, Meah Rothman |
|
Jan 1, 2006 |
5355 |
| Sec. 409A: where do taxpayers stand? |
Hill, Kevin C. |
|
Dec 1, 2005 |
917 |
| Reportable transactions - what tax advisers need to know. |
Schaefer, Rene C. |
|
Sep 1, 2005 |
2954 |
| Withdraw without penalty: do your clients rate an exemption from the penalty for early withdrawal of retirement funds? |
Knight, Ray A. |
|
Aug 1, 2005 |
4640 |
| Settlement agreement determines fine's or penalty's deductibility. |
Hahn, Kristin |
|
Jul 1, 2005 |
792 |
| AJCA penalties for noncompliance with reportable transaction regs. |
Brennan, James E. |
|
Apr 1, 2005 |
2256 |
| IRS guidance on reportable transaction disclosure penalties. |
O'Driscoll, David |
|
Apr 1, 2005 |
935 |
| IRS guidance on reportable transaction understatement penalties. |
O'Driscoll, David |
|
Apr 1, 2005 |
1010 |
| Penalty suspension period for amended returns. |
O'Driscoll, David |
|
Apr 1, 2005 |
685 |
| International boycott reports, 2001 and 2002: data release. |
|
Brief Article |
Mar 22, 2005 |
151 |
| International Boycott Reports, 2001 and 2002: data release. |
|
|
Mar 22, 2005 |
4429 |
| Financial hardship defense to FICA and FUTA penalty. |
O'Driscoll, David |
|
Mar 1, 2005 |
739 |
| Lessons learned about reportable transactions and implications for the 2004 filing seasons. |
Hummel, Rona Faust |
|
Mar 1, 2005 |
5760 |
| The AJCA changes many REIT rules. |
Gottschalk, Stefan |
|
Feb 1, 2005 |
1326 |
| IRS releases 2004 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Feb 1, 2005 |
1487 |
| Modifications of substantial understatement penalty for nonreportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
130 |
| Modified accuracy-related penalty for listed transactions and other reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
957 |
| Modified penalty for failing to maintain investor lists. |
Manning, Paul |
|
Jan 1, 2005 |
417 |
| Penalties on tax shelter promoters. |
Manning, Paul |
|
Jan 1, 2005 |
181 |
| Penalty for failing to disclose reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
520 |
| Penalty for failing to report interests in foreign financial accounts. |
Manning, Paul |
|
Jan 1, 2005 |
150 |
| Appeals division gets tough. |
|
Brief Article |
Dec 1, 2004 |
97 |
| Minimizing a personal representative's personal liability to pay taxes: part 1 describes tax returns, tax payment obligations, and ways in which a PR can be held personally liable for failing to adhere to the applicable federal and state requirements. |
Carroll, William C.; Randolph, John W., Jr. |
|
Nov 1, 2004 |
6457 |
| Profits, preparations, and perennial efforts: TEI comments on OECD attribution of profits, prepares for Canadian liaison meetings, addresses Virginia legislative proposals. |
|
|
Nov 1, 2004 |
1111 |
| An overview of California's 2004 tax amnesty legislation. |
Roberts, Carley A. |
|
Nov 1, 2004 |
5068 |
| The new penalty regime finally arrives: proceed with caution! |
Beller, Herbert N. |
|
Nov 1, 2004 |
7629 |
| Legislative proposals being considered by the Virginia Department of Taxation for the 2005 General Assembly: October 21, 2004. |
|
|
Nov 1, 2004 |
760 |
| Who is a "responsible person"? |
Pilcher, Eric |
|
Oct 1, 2004 |
1347 |
| What constitutes a responsible person? |
Bloom, Robert |
|
Oct 1, 2004 |
659 |
| Reducing AE tax. |
Ellentuck, Albert B. |
|
Sep 1, 2004 |
1197 |
| Parent's president and chairman not liable for subsidiary's payroll tax. |
O'Driscoll, David |
|
Sep 1, 2004 |
885 |
| Coors forgets to pay Delaware taxes. |
|
Brief Article |
Aug 30, 2004 |
122 |
| Negligence penalties for nondeductible, unreimbursed partnership expenses on individual returns. |
Kozenko, Elizabeth E. |
|
Aug 1, 2004 |
925 |
| Relief from partnership late-filing penalties. |
Boman, Thomas A. |
|
Aug 1, 2004 |
994 |
| Using payroll taxes for working capital: path to financial ruin. |
Fox, Justin |
|
Aug 1, 2004 |
1195 |
| Service intends to disallow theft loss deductions for declining stock prices. |
O'Driscoll, David |
|
Jun 1, 2004 |
523 |
| The marriage penalty after the JGTRRA. |
Pulliam, Darlene |
|
May 1, 2004 |
2289 |
| The expanded EU has arrived ten steps to help avoid costly penalties. |
Stocks, Duncan |
|
May 1, 2004 |
966 |
| Reporting interests in foreign bank and financial accounts. |
Gimbert, Richard |
|
Mar 1, 2004 |
1449 |
| Will a tax opinion still prevent penalties? |
Savino, Katarina O. |
|
Jan 1, 2004 |
3112 |
| Information-reporting guidance for payments in lieu of dividends. |
Levy, Marc |
|
Jan 1, 2004 |
1230 |
| IRS releases 2003 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Jan 1, 2004 |
1234 |
| IRS seeks FC and NRA nonfilers. |
|
|
Nov 1, 2003 |
1543 |
| Reasonable inquiry required to avoid tax-preparer penalties. |
Schneider, James J. |
|
Oct 1, 2003 |
861 |
| Codification of the economic substance doctrine in A.B. 1601 and S.B. 614: August 29, 2003. |
|
|
Sep 1, 2003 |
1139 |
| Possible legislative proposals of Virginia Department of Taxation: September 22, 2003. |
|
|
Sep 1, 2003 |
1254 |
| Codification of the economic substance doctrine and tax shelter penalty proposals: August 5, 2003. |
|
|
Sep 1, 2003 |
5352 |
| Avoiding accuracy-related penalties under Rev. Proc. 94-69. |
Smith, Annette B. |
|
Jul 1, 2003 |
941 |
| Recent developments in Canadian transfer pricing. |
Boidman, Nathan |
|
May 1, 2003 |
6082 |
| Accuracy-related penalty defenses. |
Laffie, Lesli S. |
|
Mar 1, 2003 |
528 |
| International boycott reports, 1999 and 2000. |
Green, Kathryn A. |
|
Dec 22, 2002 |
5096 |
| Individual income tax underpayment interest is nondeductible. |
Barton, Peter C. |
|
Dec 1, 2002 |
952 |
| IRS CHECKS OFFSHORE CREDIT CARDS. |
|
Brief Article |
Oct 1, 2002 |
182 |
| Outstanding tax balance denied preparer's participation in IRS e-filing program. |
Laffie, Lesli S. |
|
Oct 1, 2002 |
927 |
| Home free: avoiding prepayment penalties on your new house. (Consumer Life). |
Royal, Leslie E. |
Brief Article |
Jul 1, 2002 |
634 |
| Final intermediate sanctions regulations issued. |
Packard, Pamela |
|
May 1, 2002 |
1019 |
| BVI-US TAX ACCORD SIGNED. |
|
Brief Article |
May 1, 2002 |
179 |
| Ann. 2002-2: the carrot and the stick? |
Ely, Mark H. |
|
Apr 1, 2002 |
1086 |
| Independent contractor vs. employee. |
Laffie, Lesli S. |
|
Feb 1, 2002 |
273 |
| Adequate disclosure avoids Sec. 6662 penalty. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
414 |
| The carrot and the stick: IRS's new disclosure initiative and guidelines for imposing the section 6662 accuracy-related penalty. |
Ely, Mark H. |
|
Jan 1, 2002 |
7579 |
| Small partnership returns - failure-to-file penalties. (Partners & Partnerships). |
Koppel, Michael D. |
|
Dec 1, 2001 |
322 |
| Politicos fall in row over raid on web. (Georgia). |
Birchenough, Tom |
Brief Article |
Nov 5, 2001 |
316 |
| Sec. 7491(c)'s burden-of-production requirement for penalties. |
Moore, Philip E. |
|
Oct 1, 2001 |
1053 |
| Recent guidance extends deficiency interest-free periods. |
Zarzar, Robert |
|
Jul 1, 2001 |
1350 |
| Pulaski County Treasurer Offers Amnesty...Or Else. |
MORITZ, GWEN |
Interview |
Jun 11, 2001 |
552 |
| Draft CITA information circular on third-party civil penalties. |
|
|
Mar 1, 2001 |
4086 |
| EU/SWITZERLAND: DISCUSSIONS ON COMBATING FRAUD AND THE SCHENGEN AREA. |
|
Brief Article |
Jan 24, 2001 |
226 |
| Corporation that failed to provide accountant with sufficient information to prepare return was liable for accuracy-related penalties. |
Fiore, Nicholas J. |
|
Nov 1, 2000 |
272 |
| When the IRS Travels in Pairs, It's Double Trouble. |
Siegler, Sylvan; Weiner, Stanley P. |
Brief Article |
Oct 1, 2000 |
1303 |
| Litigation costs for unreasonable penalty recovered. |
Ozello, James |
|
Aug 1, 2000 |
479 |
| BETTER CO-ORDINATION NEEDED TO FIGHT TAX EVASION AND CUSTOMS FRAUD, SAYS ESC. |
|
Brief Article |
Jul 21, 2000 |
185 |
| Applicability of sec. 6662 accuracy-related penalties to refund claims. |
Urban, Michael A. |
|
Jul 1, 2000 |
670 |
| Misrepresentation of a tax matter by a third party. |
|
|
May 1, 2000 |
3399 |
| Regulating Chemical Emissions with Risk-Based Environmental Taxation. |
SADLER, THOMAS R. |
|
May 1, 2000 |
8694 |
| The courts look at sec. 6672 TFRP. |
Domke, John C. |
|
Apr 1, 2000 |
2113 |
| Protesting penalties asserted by the Service Center. |
Marchbein, Joe |
|
Apr 1, 2000 |
490 |
