EASIER OFFERS IN COMPROMISE - A revamped offers in compromise program has resulted in an increase in the number of offers made. What must practitioners know to help clients take advantage of the process?
|Year of publication:||
|Authors:||Gutierrez, Terri ; Hulen, Myron|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 184.1997, 6, p. 57-61
Hulen, Myron, (1994)
Gutierrez, Terri, (1996)
Features - The CPA Journal Millennium Series - Return Preparer Penalties: A Comprehensive Review - CPAs are subject to IRS scrutiny with regard to conduct on behalf of taxpayers. Statutory requirements specify return preparation standards, disclosure requirements, and conduct standards that must be met to avoid penalties, fines, or jail time. Violations of the Circular 230 regulations may result ...
Gutierrez, Terri, (2001)
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