IRS Proposal to Fingerprint Certain PTIN Applicants
The AICPA submitted a letter to the IRS regarding the Service's proposal to collect fingerprints of the non-CPA staff of CPA firms who apply for a preparer tax identification number (PTIN
Published on September 15, 2011
AICPA Comments on IRS Proposal regarding Disclosure of Uncertain Tax Positions
AICPA Comment Letter of 06.01.2010 in response to IRS Announcements 2010-9, 2010-17 and 2010-30 regarding IRS proposal concerning increased reporting of uncertain tax positions (UTPs
Published on April 17, 2012
May 21, 2012 Comments on Automatic 6 Month Extension for Form 990 Series
The AICPA submitted a proposal for one automatic six-month extension for all required exempt organization returns (May 21, 2010
Published on November 06, 2012
AICPA AMT Proposal
The Alternative Minimum Tax (AMT) is one of the most complex components of the tax laws initially created to ensure that all taxpayers pay a minimum amount of tax on their economic income.
Published on October 23, 2012
AICPA Suggests Refining Tax Return Preparer Registration Proposal
In this letter to Congress, the AICPA provides comments on the legislative proposal requiring the registration of federal income tax return preparers
Published on March 12, 2012
Presidents Jobs Bill Contains Many Tax Proposals
...on September 12, and among its provisions are several tax items, including a temporary payroll tax cut, a limit on itemized deductions for certain high-income taxpayers, and a proposal to tax carried interests as ordinary income rather than capital gains
Published on September 13, 2011
AICPA Comments to Multistate Tax Commission on its Reporting Proposal for Pass-Through Entities - July 22, 2002
This is the July 22, 2002 AICPA Comments to the MTC on its pass-through proposal. Although the AICPA favors the voluntary, uniform composite filing options as outlined in the Proposal, it believes that mandatory withholding at the entity level will create undue administrative complexity...
Published on October 01, 2012
AICPA Submits Comments on IRS Uncertain Tax Position Proposal
The AICPA submitted comments to the IRS on the Service’s proposal to require certain business taxpayers to disclose their uncertain tax positions on their tax returns
Published on January 28, 2011
Practitioners Raise Concerns About Fingerprinting Proposal at IRS Hearing
The IRS heard a consistent chorus at an October 7 hearing on proposed fees for fingerprinting of registered tax return preparers and nonsigning staff at CPA firms: The IRS’ proposal is duplicative, expensive, and can be done in a better way
Published on October 07, 2011
Year End Planning Webinar Analysis of Senator Baucus Proposal - Dec. 15, 2010
This is an analysis of the Senator Baucus legislative proposal for the Dec. 15, 2010 AICPA Webinar on 2010 Year-End Planning: Taking Advantage of Legislative Chaos
Published on December 29, 2010
AICPA Recommends Simplifying Foreign Tax Credit Reporting for Mutual Funds
These comments to IRS provide a proposal to amend Reg. Sections 1.853-2, 1.853-3 and 1.853-4 and modify Form 1116, regarding separate country reporting of foreign tax credit by mutual funds...
Published on March 04, 2010
Comments on the Joint Tax Committees Self-Employment Proposal to Close the Tax Gap
April 2007. AICPA submitted comments to Congress opposing the Joint Committee on Taxation's proposal to reduce the tax gap by expanding the self-employment tax base
Published on April 27, 2010
Disclosure of Uncertain Tax Positions
This page is an overview of the IRS proposal regarding the disclosure of uncertain tax positions (UTPs) and includes links to numerous documents associated with this proposal, including comment letters submitted by the AICPA, various IRS pronouncements (including...
Published on April 16, 2013
AICPA Offers Congress 13 Suggested Cleanups for the Tax Code
The AICPA’s second annual compendium of legislative proposals, distributed to key congressional tax committee leaders, seeks to correct technical problems related to a wide range of issues such as tax credits, due dates and penalties
Published on January 28, 2011
AICPA Submits Comments on IRSs Proposal for a Real Time Tax System.
At an IRS meeting held on December 8, 2011, Tax Executive Committee Chair Patricia Thompson presented the AICPA's views Service's proposal for a Real Time Tax System (RTTS). The IRS's overall objective for a RTTS is for the resolution of taxpayers' reporting discrepancies up-front before their tax returns...
Published on April 13, 2012