Newsletter: In this issue: OMB Releases Draft 2012 Compliance Supplement for Audit Planning, Ethics Approves Revisions to Nonattest Services and Other Changes, Importance of Strengthening Ethical Culture Stressed in New CGMA Report, TPA Issued Regarding Combining Going Concern Emphasis with Another Emphasis-of...
Published on September 07, 2012

Allowable Political Activities and Reporting Requirements for Tax-Exempt Entities

Article: This item provides basic guidance in the structure and operations of Sec. 527 organizations as well as some insight into allowable political activities for other tax-exempt organizations.
Published on March 18, 2013

Asset Protection Planning with Limited Liability Companies

Article: The basic objective of asset protection engagements is to transfer assets to reduce or eliminate any exposure to liabilities in conjunction with the client’s estate plan or other financial concerns.
Published on March 11, 2011

IRS Issues Regs. and Guidance on Disclosure of Tax Return Information

Article: The IRS has issued regulations under Sec. 7216 that increase the circumstances in which tax return preparers can disclose or use certain limited tax return information and two revenue rulings that provide guidance to tax return preparers on situations in which they will not be liable for civil or criminal
Published on January 28, 2011

CPA Exam Aligns with Model Tax Curriculum

Article: The content of the Uniform CPA Examination has been updated and now reflects many of the recommendations of the Model Tax Curriculum.
Published on January 28, 2011

CPAs at Risk as Government Continues to Attack Abusive Tax Shelters

Article: Through regulations and other forms of guidance issued since 1999, the IRS has clearly put tax practitioners on notice that it considers tax shelter transactions that generate noneconomic tax losses as not allowable for federal income tax purposes.
Published on May 10, 2010

Assessing Professional Tax Advice and Taxpayer Sophistication

Article: This article investigates the courts’ interpretation of reasonable cause and good faith in circumstances where the IRS has imposed a negligence penalty.
Published on January 28, 2011

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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