By Caroline Rule The CPA Journal November 2019 Edition Under Internal Revenue Code (IRC) section 7216 and its concomitant regulations, a tax preparer must obtain the consent of a taxpayer before disclosing or using the taxpayer’s tax return information when that consent is required. Section 7216
By Bryan C. Skarlatos and Stephen A. Josey Journal of Tax Practice and Procedure October – November 2019 Edition Tax law is famously complex – a constantly shifting maze of statutes, regulations, IRS publications, and case law. As such, the process of filing tax returns can be an
Course Description This course will explore the basics of sentencing in federal criminal cases, emerging developments in sentencing in FBAR matters, practice tips for preparing for a sentencing hearing, and how accountants can help attorneys achieve better sentencing results in white collar cases. View or
This course explored the basics of sentencing in federal criminal cases, emerging developments in sentencing in FBAR matters, practice tips for preparing for a sentencing hearing, and how accountants can help attorneys achieve better sentencing results in white collar cases. Click here for more information
Tax Notes Today consulted Kostelanetz & Fink counsel Robert M. Russell for expert analysis of the IRS Large Business & International Division’s latest compliance campaign. Mr. Russell was quoted in the article regarding the IRS’ announcement of its new campaign, and what it may mean for
By Megan L. Brackney Journal of Passthrough Entities September – October 2019 Edition As Treasury and the IRS implement the Tax Cuts and Jobs Act (“TCJA”) of 2017, it is a good time to consider when taxpayers can rely on informal IRS guidance, such as publications,
By Caroline Rule The CPA Journal October 2019 Edition Internal Revenue Code (IRC) section 7216 and its lengthy regulations govern when a tax return preparer may disclose or use a taxpayer’s tax return information without first obtaining the taxpayer’s consent. Because it is a federal crime
By Sidney Kess The CPA Journal October 2019 Making Social Security decisions is relatively simple for seniors filing single tax returns. Assuming modest or no earned income, retirement benefits can begin as early as age 62. By age 70, however, the waiting game must stop; seniors who
In 2018, the California Supreme Court approved a comprehensive re-write of its rules of professional conduct. California has now joined the other 49 states in adopting ethics rules patterned after the ABA Model Rules of Professional Conduct, effective November 1, 2018. The rules are binding
Brought to you by World Tax, in association with the International tax Review the Women in Tax Leaders guide highlights the leading female tax practitioners from across all sectors of the tax market, as selected by their fellow tax professionals. Market leaders chosen by market
