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    Tax Ethics & Professional Standards

    Overview This page provides guidance and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.
    Published on September 26, 2014

    01/10/14 IRS waives penalties, which provisions expired 12/31

    Newsletter 01/10/14 IRS waives penalties, which provisions expired 12/31? In this issue, Top Tax New Developments in 2013, Tips for Managing Client Authorizations After IRS E-Services Retirement, IRS Waiving Penalties for Forms 5498, 1098-T, and 1099-G and more.
    Published on January 13, 2014

    IRS Sets Tax Season Start Date All Checklists Now Available

    Article 12/20/13 Tax EAlert Newsletter: Topics include IRS announces Jan. 31 start date, Immediate Year-End Planning for CRTs, All Tax Checklists Now Available, 4-Part Webcast Series on NIIT, and more.
    Published on January 02, 2014

    Witnesses Tell Senate Finance Committee Ways to Improve Tax System

    News Witnesses gave the Senate Finance Committee a variety of suggestions on how to fight tax identity theft and fraud, reform the tax system, and fund the IRS during a hearing on Tuesday.
    Published on April 17, 2013

    Other AICPA Standards and Ethics Rules

    Professional Standards Members who provide tax services are subject to not only the Statements on Standards for Tax Services (SSTS), but also the AICPA Code of Professional Conduct, including all general and technical standards
    Published on August 27, 2014

    Circular 230

    Professional Standards This page contains guidance, information, practice aids and other resources related to Circular 230, which govern a CPA’s practice before the Internal Revenue Service.
    Published on September 26, 2014

    Standards and Ethics

    Overview This page covers professional standards and ethics in tax practice, including external regulations and tax ethics issues and resources.
    Published on July 08, 2014

    2014-08-15TaxEalert Is your email disclaimer valid Money markets may be PFICS

    Newsletter In this issue: Is your email disclaimer valid? Money markets may be PFICs.
    Published on August 15, 2014

    IRS Proposes New Treatment of LLC Members, Limited Partners Under Passive Loss Rules

    News The IRS issued proposed regulations that would redefine “interest in a limited partnership as a limited partner” for purposes of determining material participation under the Sec. 469 passive loss rules.
    Published on December 01, 2011

    AICPA Actions Regarding the IRC Section 6694 Preparer Penalty Standard (2007-2009)

    Article The AICPA actively engaged in both legislative and regulatory efforts in response to the May 2007 revisions to the section 6694 preparer penalty standards, specifically with respect to the "more likely than not" standard. I.  May 2007 Revision
    Published on September 10, 2012

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