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    Fourth Circuit Upholds Return Preparer Conviction in RAL Wire Fraud Case

    Article The Fourth Circuit has upheld the conviction of a Maryland tax return preparer for preparing false tax returns and for wire fraud, where the preparer used interstate wire communications to secure refund anticipation loans (RALs) for his customers
    Published on January 28, 2011

    Tread Carefully What CPAs Should Know About Tax Fraud

    Article This article examines Sec. 6663 and the civil tax fraud penalty it imposes
    Published on April 19, 2010

    Memo Addresses Treatment of Fraudulently Altered Returns

    Article The Office of Chief Counsel advised on a number of issues regarding returns where a preparer, after issuing the taxpayers refund anticipation loans, increased the amount of the charitable contribution deductions claimed on the returns without the taxpayers’ knowledge or consent to increase the refund received from the IRS.
    Published on June 30, 2011

    Tax Practice and the Federal Criminal Code

    Article Tax practitioners and taxpayers can be prosecuted for crimes under the criminal sections of the Internal Revenue Code and under the general criminal provisions in Title 18 of the U.S. Code.
    Published on May 11, 2010

    AICPA News Update Vol. 14 No. 48

    Newsletter Vote Monday for Your Favorite AICPA Accounting Competition Semi-finalist Team AICPA and SHRM Announce 9 Winners of WLIFE Award Re-launched International Interest Area is Valuable Member Resource Free Webinars Available: Workflow Systems, Firm Retirement Plans and More Send the Financial Accounting Foundation a Comment Letter Supporting
    Published on November 11, 2011

    Current Developments in S Corporations (Part II)

    Article This article covers S corporation operational issues.
    Published on May 10, 2010

    U.S. Attorneys Are Authorized to Fight Stolen Identity Refund Fraud

    Article In an effort to better combat crimes involving stolen identities and tax refund fraud, the Justice Department has changed the procedures it uses to handle such cases
    Published on November 30, 2012

    Forensic Futurama Why Forensic Accounting Is Evolving

    Article ...to do so. In litigation, the role of the adviser or expert witness is well defined and is applied in many areas where evaluation of quantum — how much a case is worth — is the key. Forensic accounting covers
    Published on January 28, 2011

    IRS Nonacquiesces to Tax Court Fraud Holding

    Article ...nonacquiesced to the Tax Court’s decision in Norris because the IRS believes that the Tax Court improperly used a “rigid” 11-factor test to determine the existence of fraud instead of making the determination by considering the taxpayer’s entire course of conduct
    Published on January 31, 2012

    Tax Court Vacates Stipulated Decisions in Tax Shelter Case

    Article In the latest decision in one of its longest running series of cases, the Tax Court granted the motion of a group of taxpayers to vacate stipulated decisions in their cases that were part of the IRS’s Kersting tax shelter project...
    Published on May 14, 2010

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