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Caroline Rule, JD

Home /Caroline Rule, JD
Featured

How to Delegate Payroll, Employee-Related Tax Filings, and Associated Employer Duties to a Professional Employer Organization

By  Caroline Rule, JD and Russell A.S. Wirth

March 2021 0

Many small- to medium-size businesses struggle with the burdensome costs of administering payroll, employee-related federal and state tax requirements, and other employee benefits. A related…

Featured

Getting Taxpayers’ Consent to Disclose or Use Tax Return Information under IRC Section 7216

By  Caroline Rule, JD

December 2019 0

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…

Featured

The Confidentiality of a Client’s Tax Return Information

Provisions Tax Preparers Must Remember

By  Caroline Rule, JD

November 2019 0

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…

Featured

IRS Form 3520, Penalties, and Whether to Make a Protective Filing

Information Reporting on Foreign Trusts and Gifts

By  Caroline Rule, JD

December 2017 0

Whether a taxpayer is required to file IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, is…

Columns

TPP | Civil Penalties for Willful Violations of FBAR Requirements

Will the Fifth Circuit Clarify the IRS’s Burden of Proof?

By  Caroline Rule, JD

October 2016 0

District courts and other authorities disagree on whether the IRS must prove willfulness by a preponderance of the evidence or by clear and convincing evidence…

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Our Latest Content

  • CPAJ News Briefs: FASB, IASB, GASB June 2023
  • Simplification May Not be so Simple May 2023
  • Audit Committee Penetration Testing Considerations May 2023
  • GASB Issues Statements 100 and 101 May 2023
  • Mitigating the Negative Impacts of Job-Related Stress May 2023












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