Search Results

    Page  1 2 3 4 5
    Showing results 1 - 10 of 47
    Order by:


    Extended Period for Receiving Authorization to Disclose Return Information Proposed

    Article The IRS issued a proposed regulation that would officially extend from 60 to 120 days the permitted period for submission of taxpayer authorizations allowing disclosure of returns and return information to third-party designees because some financial institutions have had difficulty obtaining and submitting written authorizations within the current 60-day limit...
    Published on July 20, 2011

    Final Regs. Permanently Extend Period to Receive Disclosure Authorization

    Article The IRS issued final regulations extending from 60 days to 120 days the permitted period for submission of taxpayer authorizations allowing disclosure of returns and return information to third-party designees
    Published on June 30, 2013

    Automatic Recognition of Consolidated Return Filing Status Permitted

    Article An affiliated group of corporations that did not file a consolidated return for the immediately preceding tax year may file a consolidated return in lieu of separate returns for the tax year under certain conditions.
    Published on April 30, 2014

    E-File and Digital Signatures Where Are We Now

    Article The e-file process can now be completely digital and paperless. This article reviews the new IRS guidance on electronic signatures and suggests process and technology changes to implement.
    Published on June 13, 2014

    U.S. Attorneys Are Authorized to Fight Stolen Identity Refund Fraud

    Article In an effort to better combat crimes involving stolen identities and tax refund fraud, the Justice Department has changed the procedures it uses to handle such cases.
    Published on November 30, 2012

    Power of Attorney Limited vs. Full

    Article While checking the third-party designee box on the return is an easy way for a taxpayer to authorize another person to act on his or her behalf, doing so only gives that person limited authority (compared to a traditional power of attorney) to act on the taxpayer’s behalf, and the
    Published on March 11, 2011

    The Tax Adviser July 2013

    Publication Articles Using the First-Time Penalty Abatement Waiver Jim Buttonow Advising Clients Regarding Erroneous Tax Return Positions (Part II) Michael
    Published on September 16, 2013

    Fourth Circuit Upholds Return Preparer Conviction in RAL Wire Fraud Case

    Article The Fourth Circuit has upheld the conviction of a Maryland tax return preparer for preparing false tax returns and for wire fraud, where the preparer used interstate wire communications to secure refund anticipation loans (RALs) for his customers .
    Published on January 28, 2011

    Obtaining a Power of Attorney Through IRS E-Services

    Article E-services is a suite of internet-based products that allows tax professionals to conduct client business with the IRS 24 hours a day, 7 days a week.
    Published on January 28, 2011

    Regs. Clarify Employment Tax Responsibilities of Designated Payer Agents

    Article Final regulations issued by the IRS contain rules on the liability for employment taxes when an employer designates an agent under a "service agreement" to pay its employees and to satisfy its employment tax obligations instead of following normal IRS procedures to designate an agent.
    Published on May 31, 2014

    Page  1 2 3 4 5
    Showing results 1 – 10 of 47
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.