AICPA Statement on IRS Oversight and Tax Compliance
...tax compliance topics, including the alternative minimum tax, estate tax reform, the tax treatment of cell phones and personal digital assistants, the section 7216 regulations, penalty reform, the IRS e-file strategy, and
Published on January 28, 2011
AICPA Comment Letter on Electronic Filing Requirements for Large Corporations and Exempt Organizations
...IRS on regulations regarding electronic filing requirements for large corporations and exempt organizations. The AICPA supports the IRS's goals for electronic tax administration but believes implementation of mandatory e-File will require significant process & technology changes. They recommend a delay in implementation of the regulations
Published on March 19, 2012
Wisconsin State Resources and Contact Information
Wisconsin state resources in the areas of accountancy, government, study, and taxes.
Published on March 20, 2012
New York State Resources and Contact Information
New York state resources in the areas of accountancy, government, study, and taxes.
Published on June 19, 2012
Montana State Resources and Contact Information
Montana state resources in the areas of accountancy, government, study, and taxes.
Published on November 14, 2012
AICPA Provides Guidance on FSA Certification Letters Overview
The CPA Advocate: September, 2012. AICPA heard from many members who were being asked by clients to certify income to meet a requirement by the Farm Service Agency (FSA) and worked with the FSA to develop a letter to meet the professional standards of our members.
Published on April 11, 2013
Individual Income Taxation Advocacy
This section contains legislative issues and comments regarding individual income taxation.
Published on April 09, 2013
AICPA Sends Tax Reform Recommendations to House Ways & Means Committee
The CPA Advocate: April, 2013. The AICPA recently sent recommendations for tax reform to five of the House Ways & Means Committee’s working groups charged with examining how specific areas of the tax law could be reformed. The recommendations cover provisions regarding small businesses and passthrough entities, education and family
Published on April 29, 2013
A Quick Look at 2011 Tax Advocacy Success
A quick overview of the AICPA's many tax advocacy successes over the last year, including 1099 legislation, preparer registration regulations, and several narrower technical victories that simplified compliance.
Published on April 16, 2013
AICPA Asks IRS to Clarify and Improve Intangible Asset Automatic Consent Procedures
AICPA comments 08.24.2004 regarding the requirements found in Section 4.02 of Revenue Procedure 2004-23.
Published on May 20, 2013
IRS Issues Interim Relief on More-Likely-Than-Not Penalties
On December 31, 2007, the IRS indicated that, if a position satisfies the substantial authority standard, practitioners will not be required to disclose the position nor be subject to a section 6694 preparer penalty if they meet the requirements outlined in Notices 2008-11, -12, and -13.
Published on March 22, 2010
AICPA Offers Comments on Generation-Skipping Transfer Safe Harbor Regs.
Safe Harbor Suggestions under Proposed Section 2642(g) Regulations.
Published on September 12, 2012
Potts v. SEC
Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989.
Published on April 02, 2013
AICPA Proposes Fiscal Year Flexibility for Emerging Small Businesses
This is AICPA's statement in support of allowing small businesses the flexibility to adopt any fiscal year end from April through November for tax purposes, as proposed in the Small Business Tax Flexibility Act of 2003 (H.R. 3225) for the record of the Subcommittee's September 23, 2004, hearing.
Published on May 20, 2013