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    IRS Audit Checklist for Cost Sharing Arrangements

    Checklist This audit checklist was created by the IRS Large and Midsize Business Division to help international examiners and field specialists review and evaluate cost-sharing arrangements under Internal Revenue Code reg. section 1.482...
    Published on August 16, 2005

    AICPA Comments on Proposed TEFRA Regulation under Section 6231 - December 7, 2009

    Comment Letter Proposed regulations under section 6231 (TEFRA rules) would allow the IRS to audit at the partner level rather than at the partnership level with respect to items related to listed transactions. Such items would become non-partnership items retroactive to the...
    Published on February 29, 2012

    Comments on Audit Firm Rotation for Exempt Organizations June 1, 2007

    Comment Letter June 1, 2007 comment letter regarding AICPA reservations over the suggestion that audit firm rotation constitutes a good practice for exempt organizations, since it has consistently failed to gain support from the SEC, GAO, private organizations, academics, & others constituting sound public policy. Reasons are given. IRS previously published draft
    Published on November 06, 2012

    AICPA 2007 Comments on Redesigned Form 990

    Comment Letter AICPA comments on IRS re-designed Form 990. IRS plans to implement the new form, effective for 2009 filing season (2008 Forms 990
    Published on October 10, 2007

    AICPA Supports Goal of Real-Time Tax Processing Offers Cautions on Potential Impact

    Newsletter Speeding up the process for matching a tax return with third-party data offers potential benefits but also potential pitfalls, the AICPA told the IRS in response to the agency’s proposal
    Published on January 09, 2012

    AICPA Supports Goal of Real-Time Tax Processing Offers Cautions on Potential Impact

    Newsletter The AICPA testified at an IRS hearing on the proposed real-time tax system, saying it supports the overall goal, but that it should be phased in and focus first on the simplest returns
    Published on January 09, 2012

    Employee Benefits Tax Advocacy

    Overview This section contains AICPA comment letters pertaining to legislative matters in employee benefits taxation.
    Published on October 14, 2013

    AICPA Opposes Joint Tax Committee Self-Employment Tax Proposals to Help Close the Tax Gap

    Comment Letter The AICPA opposed proposals made by the Joint Tax Committee that would expand the self-employment tax base as part of an effort to close the tax gap.
    Published on June 15, 2007

    The CPA Advocate - Archived Articles 2014

    Newsletter Find 2014 archived articles from the AICPA's advocacy newsletter, The CPA Advocate.
    Published on January 27, 2015

    What do CPAs Want for Tangible Property Rules Survey Results are In

    Newsletter The CPA Advocate: May, 2014.  The AICPA asked members to take a brief survey regarding the safe harbor rules for deducting or capitalizing expenditures on tangible property.  The overwhelming majority agree that a higher de minimis threshold is needed.
    Published on May 22, 2014

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