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    IRS Enforcement Activities Past, Present, and Future

    Article This article reviews IRS enforcement activities since 1997 that relate to individual taxpayers.
    Published on July 01, 2008

    CPAs and Comfort Letters The New Chocolate

    Article For years, CPAs have been asked by third parties for verification, confirmation, certification, corroboration, authentication, or substantiation of their clients’ financial information. Negative connotations have often been associated with these requests.
    Published on July 01, 2013

    National Taxpayer Advocate Warns of IRS Mission Expansion

    Article In the introduction to her recent report to Congress, IRS National Taxpayer Advocate (NTA) Nina Olson warns that recent expansion of the IRS mission is straining some of its core capabilities
    Published on October 01, 2010

    Firing Clients Can Be Good for Business

    Article There are a variety of reasons that clients should be asked to leave the firm. The average CPA can follow certain steps to recognize these situations and take appropriate action.
    Published on March 01, 2013

    Retaining Key Employees in a Tough Economic Environment

    Article Employee retention has long been an issue in public accounting. Firms across the country are implementing unique as well as time-tested strategies to deal with this concern.
    Published on March 01, 2009

    Must LIFO Go to Make Way for IFRS

    Article Currently, IFRS do not allow for the use of the LIFO inventory method, jeopardizing its use for U.S. tax purposes due to the LIFO conformity requirement in Sec. 472. The disallowance of the use of LIFO for tax purposes would result in a large current tax bill for many of
    Published on March 01, 2009

    A Closer Look at the IRSs Targeting of Tea Party and Other Groups for Review

    Article In a report issued on May 14, TIGTA found that the IRS used inappropriate criteria to single out for review certain applications for tax-exempt status.
    Published on July 01, 2013

    Using a Firms Website to the Best Advantage

    Article A firm’s website is one of its most important business assets. This column discusses concepts that can help in developing a website that promotes the firm.
    Published on September 01, 2011

    Contemporaneous Documentation of Charitable Contributions

    Article Earlier this year, the Tax Court highlighted how an apparently slight oversight in documentation can upend the interdependent relationship between donee and donor.
    Published on December 01, 2012

    The Model Tax Curriculum 2014 Revisions Provide a Valuable Tool for Accounting Programs

    Article In 2012, a task force of AICPA and American Tax Association representatives was convened to revisit the model tax curriculum and recommend modifications to address changes in the tax environment. This column is an adaptation of the group's final report.
    Published on August 01, 2014

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