What are the statutes of limitations for the IRS and taxpayers? Why did Congress create them? When can they be shortened, extended, or suspended?
Answer to relevant QuestionsWhat is the current status of the court-ordered injunction prohibiting the IRS from enforcing the mandatory testing and continuing education requirements for registered tax return preparers? A practitioner cannot give written advice under Circular 230 § 10.37 in which situations? Under Rule 301 of the AICPA Code of Professional Conduct, a CPA must not disclose confidential client data without the specific consent of the client. Under what conditions might a disclosure of confidential information ...When a member learns of an error in a previously filed tax return or learns of an error during an audit, how is he or she to respond and still be in compliance with SSTS No. 6? How has Congress used tax penalties to discourage the development of certain tax shelters?
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