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Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.
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Closed years are fair game in exam of NOL carryovers
This article discusses how audits of net operating losses and other carryforwards can reach back past the otherwise applicable statute of limitation.
Article Examinations & audits Intermediate
Cryptocurrency and taxes
This article discusses the IRS approach to cryptocurrency.
Article IRS practice & procedure Foundational
International information return penalties remain a significant issue for taxpayers and advisers
This item explores the risks for certain delinquent or substantially incomplete international information returns.
Article Collections, liens & levies Intermediate
The Increasing Importance of IRS Examination Readiness
This article discusses the things taxpayers and practitioners can do to be prepared for an IRS examination.
Article Examinations & audits Intermediate
A Taxpayer’s Duty of Consistency
This article examines a recent Tax Court case that applied the duty of consistency doctrine and how the doctrine has previously been interpreted.
Article IRS practice & procedure Intermediate
The Preparer Penalties of Sec. 6694 and Sec. 6695
This item discusses the two penalty areas that apply to preparers.
Article Collections, liens & levies Intermediate
Whether to amend a return
This article discusses when it might be appropriate to file an amended return.
Article Practice management & professional standards Foundational
Getting in shape for tax season
As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.
Article Credits Intermediate
Pesky IRS Penalties: How to Get Them Abated for Clients
This item summarizes some common IRS penalties and the procedural and practical ways practitioners can obtain a penalty abatement.
Article Collections, liens & levies Intermediate
Keeping clients’ tax data secure
This article describes procedures preparers should take to help thwart identity thieves.
Article Identity theft & fraud Intermediate
30 years after the Tax Reform Act: Still aiming for a better tax system
This article takes a look at the Tax Reform Act of 1986, 30 years later, as a jumping off point for tax reform today.
Article IRS practice & procedure Intermediate
Helping clients with IRS payment agreements
This article discusses tools and options available to aid in the process of clients paying back taxes.
Article Collections, liens & levies Foundational
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