What are the SSTS? Who issues them? Discuss their principal objectives.
Answer to relevant QuestionsWhen must a member tax practitioner follow SSTS when preparing or signing a return? A member may use estimates in completing a tax return according to SSTS No. 4. When might the use of estimates be considered appropriate? How does the term “the unauthorized practice of law” apply to CPAs? Which subpart and section of Circular 230 discusses each of the following topics? a. Practice of law b. Information to be furnished c. Fees d. Who may practice before the IRS? Answer each of the following questions: a. What is found in Subpart C, § 10.51 of Circular 230? b. In Circular 230, where are the rules on knowledge of client omissions found? c. Describe the requirements of Rule 503 of ...
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