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    CPA 2.0

    Article If you are a CPA looking to take your knowledge and interest in technology to the next level, the CITP credential is definitely a career-enhancement tool and one that will differentiate you from the crowd
    Published on April 19, 2013

    Have You Audited Your Firms IT

    Article Since its inception, information technology (IT) audit has been an enigma to many auditors, CPAs and business professionals. IT has sometimes been seen as more of a simple business tool than a business risk. Auditors and management have trouble separating the nature of IT problems (i.e. every entity has IT
    Published on June 01, 2011

    Massachusetts Taxes All Contributions to 401(k) Plans by Self-Employed Individuals

    Article Contributions made to a 401(k) plan by self-employed individuals are not deductible for Massachusetts income tax purposes effective for tax years beginning on or after January 1, 2008
    Published on May 03, 2010

    FBAR Reporting Considerations

    Article The National Taxpayer Advocate has estimated that 5 million to 7 million Americans live abroad and many more living in the United States may have foreign accounts. That presents both an opportunity and a challenge.
    Published on December 02, 2013

    Six-Year Statute of Limitation for Substantial Omissions of Income

    Article The IRS has indicated that an estimated amount of flowthrough S corporation K-1 income did not constitute proper disclosure and therefore the taxpayer’s return was subject to an extended six-year statute of limitation due to a substantial omission of income.
    Published on December 02, 2013

    Captive Insurance Arrangements Face IRS Scrutiny

    Article Tax practitioners are seeing a rise in IRS audits directed at companies using captive insurance arrangements (captives).
    Published on December 02, 2013

    IRS Examinations of Small Businesses and Their Electronic Accounting Files

    Article In 2010, the IRS SB/SE Division expanded its enforcement capabilities by requesting the electronic accounting software files of small businesses under examination.
    Published on August 24, 2012

    Sec. 631(b) and the Taxation of Standing Timber Sales

    Article Under Sec. 631(b), gains or losses from the sale of standing timber are considered gains and/or losses from the sale of business use property.
    Published on December 02, 2013

    Elections to Direct Credit Card Rebates to Qualified Charities

    Article In a letter ruling, the IRS addressed the common concept of credit card companies allowing their customers to request that their credit card rebates be donated to charity.
    Published on December 01, 2010

    The Voluntary Classification Settlement Program

    Article In hopes of increasing tax compliance, the IRS has announced a Voluntary Classification Settlement Program to allow eligible taxpayers to voluntarily reclassify their workers as employees for federal employment tax purposes.
    Published on August 24, 2012

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