IRS Exempts CPA-Supervised Nonsigners From New Preparer Rules
The IRS released guidance on the implementation of new regulations governing tax return preparers, and provided an exception to its return preparer regulation plan for nonsigning preparers supervised by a CPA, attorney, enrolled agent or other Circular 230 practitioner.
Published on January 28, 2011
Federal Court Strikes Down IRS Tax Return Preparer Registration Program
A federal district court struck down the IRS’s registered tax return preparer program and enjoined it from enforcing the regulations.
Published on January 22, 2013
IRS Preparer Registration Plan Moves Forward
The IRS issued proposed regulations that would put into place many of the parts of its plan to register and regulate tax return preparers.
Published on May 13, 2013
Appeals Court Denies IRS Request for Stay in Return Preparer Regulation Case
The IRS lost another round in its court battle to regulate tax return preparers when an appeals court denied its motion to stay an injunction halting its return preparer regulation program, pending appeal of a lower court’s decision.
Published on March 29, 2013
D.C. Circuit Affirms Decision Striking Down Tax Return Preparer Regs.
The IRS’s attempt to regulate unenrolled tax return preparers was dealt another blow when the D.C. Circuit Court of Appeals held that the agency exceeded its statutory authority when it issued regulations imposing various requirements on tax return preparers.
Published on February 21, 2014
IRS Appeals Decision Striking Down Tax Return Preparer Registration Program
The IRS filed an appeal of the decision that struck down the IRS’s registered tax return preparer program and enjoined it from enforcing the regulations.
Published on February 26, 2013
May 11, 2012 Tax E-Alert Deadlines for Key Opportunities are Next Week
This newsletter contains information regarding: Tangible Property Regulations, Full Deduction for Administrative Costs of Estates & Trusts, and Final Regulations Regarding Trust Ordering Rules.
Published on May 14, 2012
IRS Finalizes Circular 230 Regulations
The IRS issued final regulations May 31 implementing components of its initiative to register and regulate all paid tax return preparers.
Published on June 09, 2011
IRS Issues Guidance on Fingerprinting, Other Registered Tax Return Preparer Details
The IRS provided more details September 22 of its still-developing requirements for all paid tax return preparers to be registered and undergo a background check, to include fingerprinting.
Published on September 27, 2011
October 14, 2011 Tax E-Alert AICPA Supports House Action To Repeal the 3 Percent Withholding Law
This newsletter contains the following articles: Action to Repeal the 3 Percent Withholding Law, Fingerprinting of Tax Practitioners, High-Low Method for Substantiating Travel and Entertainment Expenses, Form 8939 and Instructions, Form 8955-SSA, AICPA National Tax Conference, 2011 Deaths and Form 706
Published on February 27, 2012