Preparer Registration
Article :
The IRS preparer registration program affects CPAs, consumers and other tax preparers in many ways. The AICPA offers information and resources to help those affected understand the program and keep up to date on important developments.
Published on May 21, 2012
Accounting Software
Overview :
Small businesses frequently use accounting software to maintain proper records as required by the IRS. If they are audited, they may have to turn over electronic files to the IRS that are not relevant to the request and may contain confidential data.
Published on May 21, 2012
IRS Practice & Procedure
Overview :
This section covers topics concerning tax administration and policy, including IRS examination, collections and appeals issues. It contains articles, tools and practice aids, as well as comment letters pertaining to IRS regulation and administration.
Published on May 15, 2012
AICPA Comments on Proposed Regulations Involving PTINs and Supervised Preparers
Comment Letter :
On May 14, 2012, the AICPA submitted comments supportive of REG-124791-11, proposed regulations which generally incorporate the relevant portions of Notice 2011-6 regarding the supervised preparers of CPA firms and other professional firms.
Published on May 15, 2012
Disclosure of Uncertain Tax Positions
Overview :
This page is an overview of the IRS proposal regarding the disclosure of uncertain tax positions and includes links to numerous documents associated with this proposal, including comment letters submitted by the AICPA, various IRS pronouncements, video clips and other articles associated with this topic.
Published on May 14, 2012
IRS Letters and Visits to Tax Return Preparers
Comment Letter :
IRS sent 10,000 letters to tax return preparers to promote compliance and professional ethics among tax preparers.
Published on April 17, 2012
IRS Regulation and Administration
Overview :
This section contains policies and AICPA comments related to tax administration and policy.
Published on April 17, 2012
Letter from AICPA Tax Executive Committee to IRS Commissioner Shulman RE Notice 2009-60, Standards of Conduct for the Ta...
Comment Letter :
Letter from AICPA Tax Executive Committee to IRS Commissioner Shulman RE: Notice 2009-60, Standards of Conduct for the Tax Return Preparer Community and Increased Taxpayer Compliance.
Published on April 17, 2012
AICPA Testifies at IRS Hearing on User Fees for Preparer Registration
Testimony :
Statement by Edward Karl at the August 24, 2010 IRS Hearing on User Fees for Preparer Registration.
Published on April 17, 2012
AICPA Comments on Fiscal 2008 Tax Compliance Revenue Proposals
Comment Letter :
AICPA agrees with Treasury that information reporting is generally an effective means for addressing the tax gap but find the proposal for imposing information reporting on business payments to corporations as extremely burdensome for business taxpayers.
Published on April 17, 2012
AICPA Submits Comments on IRS Operations, the 2007 Filing Season, and the Tax Gap.
Comment Letter :
A statement on the issues impacting on IRS operations and the tax gap, specifically the 2007 tax filing season and certain tax administration provisions likely to be considered as a part of the legislative debate over repeal of the telephone excise tax on local service.
Published on April 17, 2012
Letter to Commissioner Shulman re Tax Preparer Registration, April 12, 2010
Comment Letter :
The AICPA sent a letter (dated April 12, 2010) to Commissioner Douglas H. Shulman thanking him for meeting with the Institute on March 24, 2010 to discuss the Service's tax preparer registration program and other tax administration initiatives.
Published on April 17, 2012
AICPA Comments on Preparer Tax Identification Number (PTIN) Regulations
Comment Letter :
The AICPA submitted comments in April 2010 on REG-134235-08, in which the IRS proposed regulations which require tax return preparers, including non-signing preparers, to apply for or renew a preparer tax identification number (PTIN) for use beginning with the 2011 filing season.
Published on April 17, 2012
AICPA Comments on IRS Proposal regarding Disclosure of Uncertain Tax Positions
Comment Letter :
AICPA Comment Letter of 06.01.2010 in response to IRS Announcements 2010-9, 2010-17 and 2010-30 regarding IRS proposal concerning increased reporting of uncertain tax positions (UTPs).
Published on April 17, 2012
New Section 7216 Regulations Become Effective
Overview :
An overview of the new IRS regulations under Internal Revenue Code section 7216 becoming effective. The regulations generally prohibit the disclosure or use of tax return information without the client?s explicit, written consent.
Published on April 17, 2012