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    Court Says IRS Cannot Prevent Contingent Fee Arrangements for Refund Claims

    Article The U.S. District Court for the District of Columbia granted a motion of summary judgment and issued an injunction to prevent the IRS from regulating contingent fee arrangements for the preparation and filing of ordinary refund claims under Circular 230
    Published on October 01, 2014

    D.C. District Court Invalidates Regulation That Bans Contingent Fees for Preparing Refund Claims

    Article ...district court found Section 10.27(b) of Circular 230 invalid as it pertains to refund claims and permanently enjoined the IRS from enforcing the regulation with respect to fees for preparing refund claims
    Published on November 01, 2014

    IRS Issues Technical Advice on Success-Based Fees

    Article When a taxpayer incurs success-based fees, the determination of whether the fees are currently deductible, as opposed to capitalizable, depends on whether the taxpayer can establish contemporaneously that all or a portion of the fees...
    Published on June 01, 2010

    Ten Things CPAs Need to Know About Structured Legal Fees

    Article With the right preparation, a structured legal fee agreement can be an excellent tax planning tool for plaintiffs’ lawyers
    Published on July 01, 2008

    Ninth Circuit Awards Litigation Costs Paid by Third Party

    Article The Ninth Circuit reversed the Tax Court and held that a taxpayer could “incur” attorneys’ fees initially paid by a third party for purposes of an award of litigation costs under Sec. 7430
    Published on August 01, 2009

    The Tax Adviser November 2014

    Publication Articles   The Impact of the Net Investment Income Tax on Estates and Trusts By Donald T. Williamson Innoc
    Published on November 03, 2014

    New Rules Govern Practice Before the IRS

    Article Editor: Joel E. Ackerman, CPA, MST The highly publicized accounting scandals of 2002, such as Enron, WorldCom, and Global Crossing, along with revelations about tax shelter abuses, have had wide-reaching financial effects on investors and the economy. Act
    Published on October 01, 2007

    AICPA News Update - May 4, 2012

    Newsletter In this issue: USDA Requiring CPAs to Attest to AGI Limitations for Clients in Certain Farming Programs, AICPA Submits Comment Letter on PCAOB Broker-Dealer Proposal, Regulatory Alert: SEC Independence Requirements Apply to Auditors of Nonissuer Broker-Dealers and Investment Advisers, CGMA Report Provides Guidance for Transforming the Finance Organization, TPA Issued on Compilation and Review
    Published on May 04, 2012

    Tax Practice Quality Control

    Article Practitioners should consider implementing a tax practice quality-control system.
    Published on November 01, 2012

    Circular 230 Case Processing and the Application of Monetary Penalties

    Article One of the biggest issues practitioners have with the IRS Office of Professional Responsibility is a lack of information on what constitutes a violation of Treasury Circular 230 and how OPR applies sanctions for such violations.
    Published on June 01, 2014

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