Paid Tax Return Preparers de Susan L Rice

Paid Tax Return Preparers: Regulation, Competence and Quality Issues

Susan L Rice

On April 8, 2014 the Senate Committee on Finance held a hearing entitled "Protecting Taxpayers from Incompetent and Unethical Return Preparers". This book describes the rules governing paid tax return preparers and provides background relating to Internal Revenue Service regulation of the conduct of paid tax return preparers. The first section of this book describes Internal Revenue Code of 1986 rules relating to tax return preparers. The second section describes Treasury regulations relating to tax return preparers, including Circular 230. The third section describes court cases related to the application of Circular 230 to tax return preparers.

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PrefacePresent Law and Background Related to the Regulation of Conduct of Paid Tax Return Preparers(Joint Committee on Taxation)Testimony of John A. Koskinen, Commissioner, Internal Revenue Service. Hearing on ''Protecting Taxpayers from Incompetent and Unethical Return Preparers''Statement of Nina E. Olson, National Taxpayer Advocate, Internal Revenue Service. Hearing on ''Protecting Taxpayers from Incompetent and Unethical Return Preparers''Paid Tax Return Preparers: In a Limited Study, Preparers Made Significant Errors. Statement of James R. McTigue, Jr., Director Strategic Issues, U.S. Government Accountability Office. Hearing on ''Protecting Taxpayers from Incompetent and Unethical Return Preparers''Statement of John Barrick, Associate Professor of Accounting, Brigham Young University. Hearing on ''Protecting Taxpayers from Incompetent and Unethical Return Preparers''For Complete Table of Contents, please visit our website athttps://www.novapublishers.com/catalog/product_info.php?products_id=51436