International Joint Audits Is Two Better Than One
In December 2011, the IRS announced its plans to implement a program, advanced by the Organisation for Economic Co-operation and Development’s (OECD’s) Forum on Tax Administration (FTA), to “jointly” audit multinational taxpayers with tax administrations from around the world, but always on the basis of a tax treaty between...
Published on January 01, 2014
Sales Tax Audit Best Practices
This article discusses common issues in state sales tax audits and gives tips and best practices for each part of an audit life cycle
Published on July 01, 2012
Risk Assessment and Internal Control Publications
A description of publications available on risk assessment and internal control.
Published on September 30, 2014
AICPA Online Professional Library
Description of the AICPA online libraries
Published on July 31, 2014
IRS Enforcement Activities Past, Present, and Future
This article reviews IRS enforcement activities since 1997 that relate to individual taxpayers.
Published on July 01, 2008
IRS Correspondence Examinations
The IRS has expanded the use of correspondence examinations of individual income tax returns. This item reviews the procedures by which returns are selected for review, how taxpayers should respond to correspondence, and IRS problems with timely response to taxpayer or practitioner letters.
Published on April 01, 2011
The IRSs Examination Workhorse The Correspondence Audit
The AICPA has had active conversations with the IRS over the past several years about the difficulties taxpayers face with correspondence examinations.
Published on August 01, 2010
AICPA News Update - March 2, 2012
In this issue: Mandatory FBAR E-filing Postponed, Panel Recommends Changes to IRS Correspondence Audits, Free Practice Aid Now Available for Yellow Book Independence Requirements, We Want Your Quotes: Tell Us What the AICPA’s 125th Anniversary Means to You, Comment Deadline Extended for...
Published on March 02, 2012
IRS Initiatives Could Change Compliance Landscape in 2010
During the latter part of 2009, the IRS announced a number of new compliance initiatives that, when fully implemented, have the potential to dramatically alter the way the IRS deals with certain groups of taxpayers.
Published on February 01, 2010
Current Corporate Income Tax Developments (Part II) - 2010
During 2009, numerous state statutes were added, deleted, or modified; court cases were decided; regulations were proposed, issued, and modified; and bulletins and rulings were issued, released, and withdrawn. This article covers some of the more important developments in apportionment, unitary groups/filing methods, administration, flowthrough entities, and other significant corporate
Published on April 01, 2010