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Tags archive: tax returns

Home /Tag: tax returns
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

U.S. v. Marc Berger

A Cautionary Tale for Return Preparers

By  Sharon L. McCarthy, JD

February 2019 0

On December 14, 2018, former CPA Marc Berger was sentenced to eight months in prison after a federal jury convicted him on three counts of…

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…

Columns

TPP | Filing Amended and Current Returns in Cases of Past Noncompliance

How Not to Make Matters Worse

By  Megan L. Brackney, JD, LLM (Tax)

May 2016 0

When a CPA discovers a taxpayer's past noncompliance, there are both ethical and practical questions to answer. The last thing a CPA should want to…

News & Views

Five To-Dos for the Start of Tax Season

By  Mark Jaeger

January 2016 0

This tax year is shaping up to be another memorable one, given last-minute changes to the tax law, as well as the IRS’s efforts to…

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Our Latest Content

  • The Current State of the Multistate Tax Commission P.L. 86-272 Guidance September 2023
  • FASB Takes on Crypto September 2023
  • Can Artificial Intelligence Become an Accounting Expert? September 2023
  • CPAJ News Briefs: FASB, PCAOB September 2023
  • ChatGPT for Legal and Tax Professionals September 2023












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