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    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...
    Published on January 28, 2011

    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...
    Published on January 28, 2011

    Questions on EINs in F Reorganizations Involving Disregarded Entities

    Article Until the IRS issues clarifying guidance on whether a corporation that converts to an LLC always must retain its historic EIN, potential procedural conflicts may exist in relying on Rev. Rul. 73-526 to retain an EIN in an F reorganization.
    Published on June 30, 2013

    Questions on EINs in F Reorganizations Involving Disregarded Entities

    Article Until the IRS issues clarifying guidance on whether a corporation that converts to an LLC always must retain its historic EIN, potential procedural conflicts may exist in relying on Rev. Rul. 73-526 to retain an EIN in an F reorganization.
    Published on June 30, 2013

    Revised Statements on Standards for Tax Services

    Article The AICPA has released revised Statements on Standards for Tax Services (SSTS), effective January 1, 2010. The SSTS are enforceable standards of tax practice issued by the AICPA’s Tax Executive Committee (TEC).
    Published on January 28, 2011

    AICPA News Update - March 9, 2012

    Newsletter In this issue: CPA Financial Executives’ Optimism Increases; Hiring Still Lags, OMB Issues Advance Notice of Proposed Changes for Circular A-133 and Cost Principles, Annual Report of AICPA Disciplinary Activity Now Available, Public Vote Now Open on StartHereGoPlaces.com, Catch Up on AICPA Insights
    Published on March 09, 2012

    AICPA News Update Vol. 14 No. 31

    Newsletter Celebrating 25 Years of CPA Financial Planners with the PFP Division
    Published on August 01, 2011

    AICPA News Update Vol. 14 No. 17

    Newsletter AICPA Foundation Launches Revamped Website
    Published on April 29, 2011

    Transition Relief Offered on Minimum Essential Coverage and Shared-Responsibility Penalty

    Article Proposed regulations issued by the IRS answer a number of questions regarding the Sec. 5000A individual mandate under 2010’s health care reform legislation.
    Published on March 31, 2014

    President Signs Military Spouse Residency Relief Act

    Article President Obama signed into law the Military Spouse Residency Relief Act, P.L. 111-97, which will ensure that the spouses of military personnel who move because their service member spouse is posted for military duty will be treated as not having changed residency for tax purposes.
    Published on January 28, 2011

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