The Tax Adviser January 2015
Articles IRS Signals PPACA Compliance Issues By Andrew Phillips, Lindsey Buchholz, Jennifer Villarino, and Jim Buttonow The Transfer of
Published on December 31, 2014
The Tax Adviser November 2014
Articles The Impact of the Net Investment Income Tax on Estates and Trusts By Donald T. Williamson Innoc
Published on November 03, 2014
The Tax Adviser September 2013
Articles Individual Tax Report Karl L. Fava, Jonathan Horn, Daniel T. Moore, Susanne Morrow, Annette Nellen, Teri E. Newman, S. Miguel Reyna, Kenneth L. Rubin, Amy M. V
Published on September 16, 2013
The Accuracy-Related Penalty (Part I)
This two-part article addresses the Sec. 6662 accuracy-related penalty and the defenses available to taxpayers. Part I provides an overview of the various bases upon which a Sec. 6662 penalty can be imposed.
Published on April 01, 2010
FATCA Adds Layer of Complexity, Penalty Exposure to Offshore Asset Reporting
This item highlights the provisions of FATCA that are most likely to affect U.S. tax practitioners and their clients—the taxpayer reporting provisions of new Sec. 6038D.
Published on April 01, 2012
Advising Clients Regarding Erroneous Tax Return Positions Part II
This article discusses what tax practitioners must do if their client fails to heed their advice whan an error is found on a tax return and what to do when the error is attributable to the tax practitioner’s own advice.
Published on July 01, 2013
New Rules on Written Tax Advice and Other Revisions to Circular 230 and Their Effect on CPAs
This article discusses the technical provisions of Circular 230, Regulations Governing Practice Before the Internal Revenue Service, and how recent revisions could affect existing tax practice procedures and the management of tax practices
Published on December 01, 2014