Features - Ethical Issues in Tax Practice: Recent Changes in IRS Enforcement Activity - The audit rate at the IRS may have declined, but enforcement has by no means stopped. Tax practitioners are obligated to make taxpayers aware of the significant penalties possible for those tempted to "roll the dice."
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|Authors:||Phillips, Lawrence C. ; Tatum, Kay W.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 1, p. 22-27
Kren, Leslie, (1993)
Burke, Frank M., (2004)
Lemon, William M., (2000)
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