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Tags archive: taxpayer

Home /Tag: taxpayer
Featured

Identity Theft and Taxpayer First Act Resources

By  Susan B. Anders, PhD, CPA/CGMA

December 2019 0

The IRS appears to be making inroads in addressing tax-related identity theft, although the crime continues to feature prominently on its annual Dirty Dozen list…

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

Top Ten Changes in the Taxpayer First Act of 2019

By  Sidney Kess, JD, LLM, CPA and Steven I. Hurok, JD, CPA

September 2019 0

On July 1, 2019, President Trump signed into law the Taxpayer First Act of 2019 (TFA), enacting changes to the IRS's organizational structure, customer service,…

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…

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

Our Greatest Hits | Unlocking the Benefits of the Tax Benefit Rule

From The CPA Journal Archives

By  Leonard J. Candela, MST, CPA

October 2017 0

"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…

Columns

Tax Changes in the 2017/2018 New York State Budget

By  Corey L. Rosenthal, JD, Annie Yang and Peter Rabinowitz, JD

June 2017 0

On April 10, 2017, Governor Andrew Cuomo signed into law New York's 2017/2018 Budget Bill, which contains significant tax measures that CPAs need to be…

Feature Articles

Is the Parsonage Allowance Constitutional?

The Courts Question Taxpayer Standing

By  William A. Bailey, JD, LLM, CPA

April 2016 0

In Brief In November 2013, the U.S. District Court for the Western District of Wisconsin ruled that the parsonage allowance of IRC section 107(2) was…

Columns

The ‘Reasonable Cause and Good Faith’ Defense to Penalties

Lessons from Hobby Loss Cases

By  Henry Stow Lovejoy, JD

January 2016 0

The gold standard for a “reasonable cause and good faith” defense to a tax penalty is reliance on advice from a professional tax advisor who…

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Our Latest Content

  • First Look at the Secure Act 2.0 January 2023
  • CPAJ News Briefs: FASB, IASB, AICPA January 2023
  • 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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