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Technical

The Preparer Penalties of Sec. 6694 and Sec. 6695 Logo aicpa

  Cynthia E. Bolt, CPA, M.Tax, and Elizabeth Plum... |   Free |   AICPA |   01 Feb 2017 |   Tax Adviser Magazine

Tax return preparers are subject to a number of penalties for conduct that violates professional standards and disclosure requirements. This article covers what practitioners need to know in this complex area.

Topics covered:
  • Tax: Technical: IRS practice & procedure: Collections, liens & levies, Intermediate

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