What 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?
Answer to relevant QuestionsLeigh, who is not a Circular 230 practitioner, is employed by Rose, a CPA. One of Rose’s clients has been notified that the IRS has selected his 2012 income tax return for audit. Rose had prepared the return and signed it ...If a tax practitioner finds an error in a prior year’s tax return, what action (if any) must he or she take under Circular 230? What subpart and section addresses this situation? A CPA must meet certain qualitative standards under Rule 201 (General Standards). Discuss the four general standards of this rule. What guidelines are provided by SSTS No. 3 as to the reliance by a member on information supplied by the taxpayer for use in preparing the taxpayer’s return? List several services or products that a CPA or EA purposely should not make a part of a tax practice in order to minimize exposure to a charge of engaging in the unauthorized practice of law.
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