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

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 April 08, 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

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

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 November 30, 2012

Four Best Practice Tips in Dynamic Team Building

Article:  Why it is critical for your firm.
Published on January 28, 2011

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

IRS Releases Redesigned Form 990

Article:  The IRS has released a redesigned Form 990, Return of Organization Exempt from Income Tax, for use with 2008 tax returns.
Published on January 28, 2011

AICPA Tax Section Accomplishments in 2007

Article:  The Tax Section serves the public interest by helping AICPA members to be the most trusted professional providers of tax services, advocating sound tax policy and effective tax administration.
Published on May 03, 2010

New Form 990 Whats Confusing Filers

Article:  The redesigned Form 990 has been the subject of much discussion since the IRS released it in 2007, and several areas of confusion have been identified. This item highlights problems frequently encountered by practitioners, including many compensation issues.
Published on October 04, 2011

Curriculum Tools for Tax Educators

Article:  A completely revised Model Tax Curriculum and a new website with content from the AICPA’s Next Generation Task Force are among the new tools available to tax faculty seeking to modify their course offerings and to help prepare students to enter the accounting profession.
Published on May 04, 2010

Updated Guidelines for Ex Parte Communications

Article:  The IRS updated the rules on ex parte communications between IRS Office of Appeals (Appeals) employees and employees of other IRS functions.
Published on December 31, 2012

Overview of IRS Pre-Appeals Alternative Dispute Resolution Methods

Article:  Since the enactment of the Administrative Dispute Resolution Act in 1990, the IRS has been increasingly eager to settle disputes through alternative means such as arbitration and mediation.
Published on March 18, 2013

Service Learning and Tax More Than VITA

Article:  This column provides readers with some thoughts for integrating service learning using tax issues as the content platform. The column describes the projects used by the author and some additional thoughts for expanding the scope of tax-based service learning projects beyond VITA.
Published on January 28, 2011