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    Prospective Financial Information

    Publication A description of publications available on prospective financial information.
    Published on September 30, 2014

    Special News Update - Spring Council 2013 Highlights

    Newsletter The AICPA governing Council’s spring 2013 meeting was held in Washington, D.C. this week. AICPA leaders from each of the 50 states, the District of Columbia, Puerto Rico, the Virgin Islands and Guam attended the Council meeting.
    Published on May 21, 2013

    One-Year Extension of the ARRA Grant for Specified Energy Property

    Article This item provides an overview of the Section 1603 renewable energy grant program, which was extended for one year by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.
    Published on June 16, 2011

    Concerns About CPA Letters to Third Parties

    Article A CPA receives a request from a client to provide a letter to the client’s mortgage broker, lender, adoption agency, or other third party. Is there any harm in the CPA signing the client’s suggested letter or writing one of her own?
    Published on May 14, 2010

    Valuation-Misstatement Penalty Applies to Tax Shelter Transactions

    Article The Supreme Court held in that the Sec. 6662(b)(3) penalty for tax underpayments attributable to valuation misstatements applies to an underpayment resulting from a basis-inflating transaction that is disregarded for a lack of economic substance.
    Published on February 19, 2014

    Taxpayers Not Entitled to Question IRS Officials About Summonses

    Article The Supreme Court held that a taxpayer is entitled to question IRS officials about the reasons the IRS issued a summons only if the taxpayer points to specific facts and circumstances that plausibly raise an inference of bad faith on the part of the IRS.
    Published on August 31, 2014

    IRS, DOL, Several States to Share Data on Worker Classification

    Article The DOL and the IRS agreed to share information and coordinate law enforcement “to end the business practice of misclassifying employees in order to avoid providing employment protections
    Published on August 24, 2012

    A Closer Look at the IRSs Targeting of Tea Party and Other Groups for Review

    Article In a report issued on May 14, TIGTA found that the IRS used inappropriate criteria to single out for review certain applications for tax-exempt status.
    Published on June 30, 2013

    Deadline for Equitable Innocent Spouse Claims Again Upheld

    Article The Third Circuit held that the two-year deadline in Regs. Sec. 1.6015-5(b)(1) for filing an equitable innocent spouse relief claim under Sec. 6015(f) is valid because it is a permissible interpretation of the statute.
    Published on May 03, 2011

    Wheres My Canceled Check A Review of the Basics

    Article Most people now receive only scanned images of their canceled checks; however, during an audit, some IRS requests for information insist on substantiating expenditures with front-and-back copies of canceled checks.
    Published on June 30, 2012

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