Accountants and the Responsible Person Penalty - The IRS can impose penalties on individuals that are responsible for paying payroll taxes and fail to do so. The pressure an employer may put on a responsible person does not outweigh the fiduciary responsibility to pay taxes.
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|Authors:||Segal, Mark A.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 70.2000, 5, p. 28-33
Ashley, Terry, (1997)
Features - The CPA Journal Millennium Series - Inventory: The Search for Parameters - The determination of what constitutes merchandise and therefore requires accounting by the accrual method hinges on whether the taxpayer is a provider of services or seller of inventory. Recent court decisions have clarified the parameters of inventory where the materials are inseparable from the rendering of the ...
Segal, Mark A., (2001)
Features - The CPA Journal Millennium Series - Maximizing the Front-loading of Alimony Payments - Special rules apply to accelerated payments of alimony or separate maintenance that may result in their unintended recapture under IRC section 71(f). The authors provide an algorithm and spreadsheet for maximizing the front-loading without triggering recapture.
Bird, Bruce M., (2001)
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