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    Pre-Release Comments on Guidance under Section 1367 Regarding S Corporations and Back-To-Back Loans

    Comment Letter The AICPA recognizes that much of the case law in the back-to-back loan area is not consistent. Taxpayers and the government continue to spend time and money fighting over the appropriate principles to follow in determining when shareholders should be given debt basis for loans made to an S corporation.
    Published on November 24, 2009

    How Can Theft Prevention, Reporting, and Return Filing Be Improved

    News An IRS Oversight Board hearing explored ways to combat fraud and improve tax administration.
    Published on May 03, 2013

    Supreme Court Issues Decision on IRS Summons Enforcement

    News A Supreme Court decision allows individuals to question IRS employees regarding their reasons for issuing a summons if the individual can point to specific facts that plausibly raise an inference of bad faith on the part of the IRS employee.
    Published on June 19, 2014

    2012 Tax Practice Guides and Checklists

    Article The 2012 Practice Guides and Checklists have been updated, reviewed and tested and are ready for you to download.
    Published on November 05, 2014

    Partnership Taxation Technical Resource Panel (TRP)

    Article The Partnership Taxation technical resource panel (TRP) identifies issues and develops policy. Find out more here.
    Published on September 30, 2014

    March 8, 2011 Tax E-alert Practice Guides & Checklists- New Fillable and Savable Versions

    Newsletter This newsletter contains information regarding:  Practice Guides & Checklists, Collection Options for Taxpayers With Tax Liabilities, 2010 Estate and Gift Tax Issues, Form 8939,  Form 8453-F, Form 8897F,  Form 1041, Proposed Regulations under Section 263(a), Domestic Partners and Same-Sex Couples.
    Published on February 28, 2012

    IRS Advocacy & Relations Committee

    Article The IRS Practices and Procedures Committee acts as the AICPA’s primary liaison with the IRS to improve the current tax administration system for the benefit of members, clients, the public and the government. Find out more here.
    Published on October 02, 2014

    IRS Extends Guidance on Trustee Fees

    Newsletter The IRS announced that it is extending interim guidance on the treatment of investment advisory fees and other costs subject to the 2% floor under Sec. 67(a).
    Published on April 13, 2011

    International Tax Technical Resource Panel (TRP)

    Article Information on the International Taxation Technical Resource Panel (TRP) and Task Forces under the TRP.
    Published on September 30, 2014

    2012 Annual Compliance Kit

    Checklist 2012 Annual Compliance Kit: includes organizers, engagement letters, checklists, practice guides for 2012 tax return year.
    Published on November 07, 2014

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