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.
|Year of publication:||
|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
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)
The CPA Journal Millennium Series - The New Economics of Exempt Organizations - The number of organizations exempt from federal income taxation has grown significantly in recent years. Managers looking for revenue have moved beyond donations, tapping new resources such as sponsorships and affinity programs that may constitute unrelated business taxable income.
Bird, Bruce M., (2000)
Segal, Mark A., (1994)
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