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    Due Diligence Update

    Article This column discusses the tax professional’s due-diligence obligations under SSTS No. 3 and Circular 230
    Published on July 23, 2013

    EITC Due-Diligence Final Regs. Issued

    Article The IRS issued final regulations governing the due-diligence requirements imposed on tax return preparers who prepare tax returns on which taxpayers claim the earned income tax credit
    Published on February 29, 2012

    Expanded Due-Diligence Requirements for 2012 Returns

    Article This item discusses Form 8867, Paid Preparer’s Earned Income Credit Checklist, extensive new due-diligence requirements for wage earners, and Schedule C, Profit or Loss From Business
    Published on April 01, 2013

    EITC Due Diligence Penalty Increases and Requirements Change

    Article The tax preparer penalty relating to earned income tax credit (EITC) due diligence will increase to $500 and the IRS is proposing that the requirements for EITC due diligence be made tougher
    Published on November 30, 2011

    EITC Due-Diligence Requirements IRS Ramps Up Enforcement and Education Efforts

    Article This article explains the basic EITC rules, the due-diligence requirements under Sec. 6695(g), and the proposed changes to the regulations under Sec. 6695(g
    Published on August 24, 2012

    Tax Return Due Diligence Basic Considerations

    Article This article examines the rules of due diligence and the importance of tax professionals understanding these rules and proactively adapting to them in a practical manner
    Published on August 23, 2013

    The Need for Increased Due Diligence in Filing Extensions

    Article This item reviews the requirements for filing for extensions, estimating tax liability, and paying all due tax liabilities.
    Published on June 16, 2011

    Penalty for Failing to Meet EIC Due Diligence Requirements Can Be Assessed Against Employer or Employee

    Article The Office of Chief Counsel (OCC) advised that after the amendments to the regulations in T.D. 9436 in December 2008, the IRS continues to have the authority to assert the penalty against either the employee-preparer of a return or his or her employer for failing to meet the earned income
    Published on January 28, 2011

    International Tax Issues for Newly Multinational Corporations A Due-Diligence Perspective

    Article A taxpayer that ventures into international business by acquiring a multinational target may encounter a number of tax issues that could result in significant unanticipated tax liabilities.
    Published on April 01, 2013

    The Tax Adviser January 2012

    Publication Use navigation tools to browse articles from the January 2012 issue of The Tax Adviser. Articles include Retiree Tax Planning, EITC Due Diligence and 2010-11 Revisions to Circular 230 among others
    Published on January 27, 2012

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