Practice & Procedures
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Practice & Procedures |
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- Abatement of interest and penalties. 98:498: 99:234.
- Accountant-client confidentiality. 98:306, 517, 676.
- Accuracy-related penalty. 97:772.
- AICPA's perspective. 97:320.
- Alternative dispute resolution. 99:734.
- Attorney's fees reporting requirements. 98:497, 99:736.
- Automatic filing extensions. 96:246.
- Circular 230
- final regulations. 95:647; 711.
- proposed regulations. 93:191.
- "scenarios." 96:6, 46; 97:260, 364, 748.
- Compliance checks defined. 97:45.
- Deficiency interest calculation. 97:245.
- Deficiency notice requirements. 99:519.
- Designated delivery services. 96:720; 97:196, 261, 392; 98:58.
- Electronic
- filing extensions. 99:266.
- record retention rules. 97:456.
- return originators. 98:708.
- Estate tax issues. 98:706.
- fee limit for CPAs and attorneys. 98:57.
- suing for. 98:260.
- Estate tax refund
- unassessed interest offset. 96:439.
- Ethical helps and challenges. 99:114.
- Examination program letter. 97:242.
- Examination Settlement Authority. 96:439.
- Fee limit for CPAs and attorneys. 98:57.
- Field service advice and technical advice requests. :638.
- Filing season online survey. 98:516.
- Financial status audits. 98:257.
- Foreign tax credit carrybacks. 96:639.
- Fraudulent return criminal penalty. 98:240.
- Information document request contents. 96:638.
- Information reporting regs. 96:246.
- Innocent spouse relief. 98:708; 99:135.
- Integrated collection system. 97:46.
- Interest
- abatement. 97:234, 688.
- netting strategies. 96:245.
- on underpayments. 98:58.
- Involuntary method changes. 98:716.
- IRS
- educational outreach. 98:260.
- modernization and electronic filing. 99:121.
- nonfiler strategy. 97:46.
- problem resolution program. 98:496.
- restructuring bill proposed revenue offsets. 98:498.
- Lack of records and late filing. 99:267.
- Large Business Examination Program. 98:258.
- Last known address. 98:499.
- Mediation. 99:268.
- MSSPs. 99:56.
- Nonlawyer affiliations. 99:540.
- Offers in compromise. 99:738.
- Offset doctrine. 99:522.
- Powers of attorney and mental incompetence. 98:305.
- Quashing IRS third-party summons. 96:438.
- "Reasonable basis" regs. 97:48.
- Reasonable basis standard for return positions. 97:496.
- Refund claim versus tentative carryback. 96:763.
- Reliance on CPA advice. 99:518.
- Return preparer identification numbers. 99:689, 739.
- Risk management. 98:98.
- Sec. 6662 penalty for failure to remit wage taxes. 98:57.
- Sec. 9100 relief. 97:47; 98:305.
- Social Security 1999 limits. 98:809.
- State and municipal employees' FICA tax. 98:259.
- Substantial understatement penalty. 98:712.
- Taxpayer Advocate. 97:243, 457; 99:522.
- Taxpayer Bill of Rights 2. 96:247, 524, 636; 97:426, 536.
- Taxpayer Bill of Rights 3. 98:261.
- Taxpayer protections and rights. 98:710.
- Termination of TMP status. 98:713.
- Trust fund tax penalty. 97:247.
- Voluntary disclosure. 98:55.
