Now showing items 1-5 of 5

    • Changes in tax practice standards affect CPAs 

      Purcell, Thomas J., III; Sansone, James W.; Tracy, Donald J. (2010)
      Changes to IRC Subsection 6694 and 6695 in recent years have expanded the penalties that can be imposed on tax return preparers in amounts, types of tax returns covered, and the rigor of standards that preparers must meet ...
    • Circular 230: Its day-to-day impact on tax practices 

      Sonnier, Blaise M. (2012)
      The article focuses on Circular 230 of the U.S. Code of Federal Rules, also known as the Regulations Governing Practice Before the Internal Revenue Service, which applies to tax practitioners and advisers. Information is ...
    • Due diligence update 

      Schneid, Joseph W. (2012)
      The article discusses the American Institute of Certified Public Accountants (AICPA) and its Tax Practice Responsibilities Committee's issuance of guidance regarding professional performance standards such as the exercising ...
    • Tax practice responsibilities 

      Purcell, Thomas J., III (2011)
      The article offers information on the responsibilities of Cetified Public Accountants who act as tax preparers, focusing on the role and jurisdiction of the Tax Practice Responsibilities Committee (TPRC) of the American ...
    • Tax preparer penalties & Circular 230 

      Purcell, Thomas J., III (Great Plains Federal Tax Institute. Lincoln, NE, 2008)
      A review of the latest income tax preparer penalties and obligations to perform above and beyond the call of duty. Insight as to where the IRS is heading in light of its latest actions and changes to Circular 230.