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 27, 2011
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 March 18, 2013
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 June 30, 2013
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