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    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 05, 2010

    IRS Enforcement Activities Past, Present, and Future

    Article This article reviews IRS enforcement activities since 1997 that relate to individual taxpayers.
    Published on May 10, 2010

    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 June 30, 2013

    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 October 20, 2014

    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 January 28, 2011

    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 June 30, 2013

    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 January 28, 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 September 24, 2014

    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 August 31, 2011

    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 08, 2014

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