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    Conflicts of Interest IRS Rules Differ from AICPA Professional Standards

    Article Circular 230 forbids federal tax practitioners from having conflicts of interest, defined as representation of one client that is directly adverse to that of another client, or representing a client in circumstances creating a significant risk that the...
    Published on January 08, 2013

    CPA Conflicts of Interest

    Article Avoiding conflicts of interest requires CPAs to aggressively identify potential conflicts and take appropriate remedial action
    Published on January 28, 2011

    Circular 230 Conflicts of Interest

    Article This item highlights the requirements of Circular 230 §10.29 and the new client consent standard and addresses how the new standard may affect practitioners and clients.
    Published on May 04, 2010

    Practical Approaches to Common Conflicts of Interest

    Article This column highlights some common conflicts of interest encountered by CPA tax practitioners and offers some practical means of properly addressing the consequential ethical issues
    Published on April 30, 2014

    An Overview of AICPA and IRS Rules of Practice

    Article This column refreshes practitioners on the AICPA and IRS rules of practice, provides a list of resources for questions and answers, and details the relationship and similarities between the AICPA and IRS ethics standards related to tax practice.
    Published on February 19, 2014

    Advising Clients Regarding Erroneous Tax Return Positions Part II

    Article This article discusses what tax practitioners must do if their client fails to heed their advice whan an error is found on a tax return and what to do when the error is attributable to the tax practitioner’s own advice.
    Published on June 30, 2013

    How Poor Planning and Tainted Opinion Added Up to a $36.7 Million Accuracy Penalty

    Article In a case of first impression, the Tax Court in Canal Corp. et. al. v. Commissioner, 135 T.C. No. 9, was presented with a leveraged partnership transaction. As a result of poor planning, sloppy paperwork and a tainted opinion by PriceWaterhouseCoopers (PwC), the Tax Court held that the transaction constituted a disguised sale,
    Published on January 28, 2011

    Current Developments in Partners and Partnerships

    Article This article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, income allocations, and basis adjustments.
    Published on January 31, 2013

    Tax Preparer and Taxpayer Reporting Standards Equalized

    Article A provision in the 2008 Tax Extenders and AMT Relief Act sets the standard of conduct for preparers to avoid the penalty for understatement of tax due to an undisclosed return position at "substantial authority," the same standard applied to taxpayers. The controversial "more likely than not" standard has been
    Published on May 03, 2010

    An Analysis of the New Preparer Penalty Proposed Regulations

    Article This article analyzes the proposed regulations on the new Sec. 6694 preparer penalty provisions that were enacted as part of the Small Business and Work Opportunity Tax Act of 2007.
    Published on May 10, 2010

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