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Tags archive: IRS

Home /Tag: IRS
Featured

The Trust Fund Recovery Penalty

By  Kevin M. Flynn, JD

November 2017 0

Under Internal Revenue Code (IRC) section 6672(a), an individual can be held personally liable for a penalty for the willful failure to collect, account for,…

Featured

ICYMI | The Continuing Impact of the AJAC Project on IRS Enforced Collection Cases

By  Frank Agostino and Jairo G. Cano, JD

October 2017 0

In 1927, the Commissioner of Internal Revenue established a Special Advisory Committee that was intended to serve as a forum to facilitate settlement of cases…

Featured

Digital Currency: Market Value of Bitcoin, Ethereum, and Litecoin

Taxation, Enforcement, and the John Doe Summons

By  Michael Sardar, JD

September 2017 0

Several years ago, the IRS started its successful takedown of secret Swiss banking with the use of a John Doe summons. Currently, it is trying…

Featured

Tax Resources On The Internet

By  Peter Karl

July 2017 0

Sifting through the Internet to find the answer to a specific question can be a daunting task. This article compiles some of the most useful…

Featured

Assisting Individuals with Charitable Legacies

By  Edward Mendlowitz, CPA/PFS, ABV and Sidney Kess, JD, LLM, CPA

June 2017 0

Many individuals desire to make charitable bequests but are not certain how to do so or how they work. This is an area where a…

Featured

Time for a Withholding Tax Check-Up

By  Megan L. Brackney, JD, LLM (Tax)

June 2017 0

If it is not already on the schedule, CPAs should remember to talk to business clients about withholding on payments to nonresident aliens. A withholding…

News & Views

TPP | Avoiding the Worst-Case Scenario

The IRS’s Domestic Voluntary Disclosure Practice

By  Brian P. Ketcham, JD

June 2016 0

Most CPAs are by now familiar with the IRS's heavily publicized Offshore Voluntary Disclosure Program (OVDP), which allows taxpayers with previously undeclared foreign assets to…

Analysis

OVDP and the IRS’s New Streamlined Filing Procedures

Look Before You Leap

By  Robert S. Barnett, JD, CPA

May 2016 0

The IRS's Offshore Voluntary Disclosure Program (OVDP) is designed to assist U.S. taxpayers who have failed to properly report or pay income taxes on offshore…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

April 2016 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Taxation

Travel Restrictions on Delinquent Taxpayers

By  James R. Grimaldi, CPA and Jessika Wang, JD

April 2016 0

On December 4, 2015, President Obama signed the Fixing America's Surface Transportation Act (FAST). Section 32101 of FAST adds section 7345 to the Internal Revenue…

Analysis

IRS Schedule UTP and the Legal Privileges of Tax Accrual Workpapers

Understanding the Risks for Auditors

By  Roger B. Daniels, PhD, CPA (inactive), Roxane DeLaurell, JD, LLM, PhD and Thomas M. Spade, CPA

March 2016 0

The implementation of the Schedule UTP contributes perhaps the most significant increase in tax reporting in recent memory and will greatly affect the Service's audits…

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  • First Look at the Secure Act 2.0 January 2023
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  • Toward Resolving IRS Staffing Shortages January 2023
  • Seven Ways to Decrease Stress at Work January 2023
  • Practice Management and Tax Practice in the Current Environment January 2023












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