Paid tax return preparers :: regulation, competence and quality issues /
On April 8, 2014 the Senate Committee on Finance held a hearing entitled ""Protecting Taxpayers from Incompetent and Unethical Return Preparers"". This book describes the rules governing paid tax return preparers and provides background relating to Internal Revenue Service regula...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York :
Nova Publishers,
[2014]
|
| Schriftenreihe: | Government procedures and operations.
|
| Schlagworte: | |
| Online-Zugang: | DE-862 DE-863 |
| Zusammenfassung: | On April 8, 2014 the Senate Committee on Finance held a hearing entitled ""Protecting Taxpayers from Incompetent and Unethical Return Preparers"". This book describes the rules governing paid tax return preparers and provides background relating to Internal Revenue Service regulation of the conduct of paid tax return preparers. The first section of this book describes Internal Revenue Code of 1986 rules relating to tax return preparers. The second section describes Treasury regulations relating to tax return preparers, including Circular 230. The third section describes court cases related to. |
| Beschreibung: | 1 online resource. |
| ISBN: | 9781633219922 1633219925 |
Internformat
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| 505 | 0 | |a PAID TAX RETURN PREPARERS: REGULATION, COMPETENCE AND QUALITY ISSUES; PAID TAX RETURN PREPARERS: REGULATION, COMPETENCE AND QUALITY ISSUES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: PRESENT LAW AND BACKGROUND RELATED TO THE REGULATION OF CONDUCT OF PAID TAX RETURN PREPARERS; INTRODUCTION; I. AUTHORITY TO REGULATE THE CONDUCT OF PAID TAX RETURN PREPARERS; B. TAX RETURN PREPARERS UNDER TREASURY REGULATIONS; C. COURT CASES RELATED TO APPLICATION OF CIRCULAR 230 TO TAX RETURN PREPARERS. | |
| 505 | 8 | |a Chapter 2: TESTIMONY OF JOHN A. KOSKINEN, COMMISSIONER, INTERNAL REVENUE SERVICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''I. INTRODUCTION; II. THE IRS' RETURN PREPARER INITIATIVE; III. RETURN PREPARER COMPLIANCE ACTIVITIES; CONCLUSION; Chapter 3: STATEMENT OF NINA E. OLSON, NATIONAL TAXPAYER ADVOCATE, INTERNAL REVENUE SERVICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''; I. THE TAX PREPARATION INDUSTRY HAS CHANGED SUBSTANTIALLY OVER RECENT DECADES. | |
| 505 | 8 | |a Ii. preparers play a crucial role in tax administration and their services amount to more than "mere ministerial acts"iii. there is an urgent need for uniform standards to professionalize the tax return preparation industry; iv. without meaningful federal oversight, taxpayers remain vulnerable to incompetent and unscrupulous preparers; v. without a preventive testing and education regime, the irs is forced to take a reactive approach to return preparer oversight; vi. congress should revise 31 u.s.c. 330(a)(2) to make clear that the irs has the authority to regulate unenrolled preparers. | |
| 505 | 8 | |a Vii. in the absence of clear legislative authority to establish testing and continuing education requirements on unenrolled preparers, the irs should take administrative measures to protect taxpayers from preparer incompetence and misconductviii. the irs has agreed to develop procedures to issue refunds to victims of return preparer fraud; conclusion. | |
| 505 | 8 | |a Chapter 4: PAID TAX RETURN PREPARERS: IN A LIMITED STUDY, PREPARERS MADE SIGNIFICANT ERRORS. STATEMENT OF JAMES R. MCTIGUE, JR., DIRECTOR STRATEGIC ISSUES, U.S. GOVERNMENT ACCOUNTABILITY OFFICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; IRS'S AUTHORITY TO REGULATE PAID PREPARERS IS LIMITED, ALTHOUGH USE OF PREPARERS IS HIGH; LIMITED INVESTIGATION AND IRS DATA REVEAL SIGNIFICANT ERRORS IN RETURNS PREPARED BY PAID PREPARERS; CONCLUSION; MATTER FOR CONGRESSIONAL CONSIDERATION. | |
| 520 | |a On April 8, 2014 the Senate Committee on Finance held a hearing entitled ""Protecting Taxpayers from Incompetent and Unethical Return Preparers"". This book describes the rules governing paid tax return preparers and provides background relating to Internal Revenue Service regulation of the conduct of paid tax return preparers. The first section of this book describes Internal Revenue Code of 1986 rules relating to tax return preparers. The second section describes Treasury regulations relating to tax return preparers, including Circular 230. The third section describes court cases related to. | ||
| 650 | 0 | |a Tax return preparation industry |z United States. | |
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| 650 | 6 | |a Déclarations d'impôt |z États-Unis. | |
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| 700 | 1 | |a Rice, Susan L., |e editor. | |
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| building | Verbundindex |
| bvnumber | localFWS |
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| contents | PAID TAX RETURN PREPARERS: REGULATION, COMPETENCE AND QUALITY ISSUES; PAID TAX RETURN PREPARERS: REGULATION, COMPETENCE AND QUALITY ISSUES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: PRESENT LAW AND BACKGROUND RELATED TO THE REGULATION OF CONDUCT OF PAID TAX RETURN PREPARERS; INTRODUCTION; I. AUTHORITY TO REGULATE THE CONDUCT OF PAID TAX RETURN PREPARERS; B. TAX RETURN PREPARERS UNDER TREASURY REGULATIONS; C. COURT CASES RELATED TO APPLICATION OF CIRCULAR 230 TO TAX RETURN PREPARERS. Chapter 2: TESTIMONY OF JOHN A. KOSKINEN, COMMISSIONER, INTERNAL REVENUE SERVICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''I. INTRODUCTION; II. THE IRS' RETURN PREPARER INITIATIVE; III. RETURN PREPARER COMPLIANCE ACTIVITIES; CONCLUSION; Chapter 3: STATEMENT OF NINA E. OLSON, NATIONAL TAXPAYER ADVOCATE, INTERNAL REVENUE SERVICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''; I. THE TAX PREPARATION INDUSTRY HAS CHANGED SUBSTANTIALLY OVER RECENT DECADES. Ii. preparers play a crucial role in tax administration and their services amount to more than "mere ministerial acts"iii. there is an urgent need for uniform standards to professionalize the tax return preparation industry; iv. without meaningful federal oversight, taxpayers remain vulnerable to incompetent and unscrupulous preparers; v. without a preventive testing and education regime, the irs is forced to take a reactive approach to return preparer oversight; vi. congress should revise 31 u.s.c. 330(a)(2) to make clear that the irs has the authority to regulate unenrolled preparers. Vii. in the absence of clear legislative authority to establish testing and continuing education requirements on unenrolled preparers, the irs should take administrative measures to protect taxpayers from preparer incompetence and misconductviii. the irs has agreed to develop procedures to issue refunds to victims of return preparer fraud; conclusion. Chapter 4: PAID TAX RETURN PREPARERS: IN A LIMITED STUDY, PREPARERS MADE SIGNIFICANT ERRORS. STATEMENT OF JAMES R. MCTIGUE, JR., DIRECTOR STRATEGIC ISSUES, U.S. GOVERNMENT ACCOUNTABILITY OFFICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; IRS'S AUTHORITY TO REGULATE PAID PREPARERS IS LIMITED, ALTHOUGH USE OF PREPARERS IS HIGH; LIMITED INVESTIGATION AND IRS DATA REVEAL SIGNIFICANT ERRORS IN RETURNS PREPARED BY PAID PREPARERS; CONCLUSION; MATTER FOR CONGRESSIONAL CONSIDERATION. |
| ctrlnum | (OCoLC)893209739 |
| dewey-full | 338.4765746 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 338 - Production |
| dewey-raw | 338.4765746 |
| dewey-search | 338.4765746 |
| dewey-sort | 3338.4765746 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| indexdate | 2025-03-18T14:27:50Z |
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| series | Government procedures and operations. |
| series2 | Government procedures and operations |
| spelling | Paid tax return preparers : regulation, competence and quality issues / Susan L. Rice, editor. New York : Nova Publishers, [2014] ©2014 1 online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier Government procedures and operations Online resource; title from PDF title page (EBSCO, viewed October 17, 2014). PAID TAX RETURN PREPARERS: REGULATION, COMPETENCE AND QUALITY ISSUES; PAID TAX RETURN PREPARERS: REGULATION, COMPETENCE AND QUALITY ISSUES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: PRESENT LAW AND BACKGROUND RELATED TO THE REGULATION OF CONDUCT OF PAID TAX RETURN PREPARERS; INTRODUCTION; I. AUTHORITY TO REGULATE THE CONDUCT OF PAID TAX RETURN PREPARERS; B. TAX RETURN PREPARERS UNDER TREASURY REGULATIONS; C. COURT CASES RELATED TO APPLICATION OF CIRCULAR 230 TO TAX RETURN PREPARERS. Chapter 2: TESTIMONY OF JOHN A. KOSKINEN, COMMISSIONER, INTERNAL REVENUE SERVICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''I. INTRODUCTION; II. THE IRS' RETURN PREPARER INITIATIVE; III. RETURN PREPARER COMPLIANCE ACTIVITIES; CONCLUSION; Chapter 3: STATEMENT OF NINA E. OLSON, NATIONAL TAXPAYER ADVOCATE, INTERNAL REVENUE SERVICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''; I. THE TAX PREPARATION INDUSTRY HAS CHANGED SUBSTANTIALLY OVER RECENT DECADES. Ii. preparers play a crucial role in tax administration and their services amount to more than "mere ministerial acts"iii. there is an urgent need for uniform standards to professionalize the tax return preparation industry; iv. without meaningful federal oversight, taxpayers remain vulnerable to incompetent and unscrupulous preparers; v. without a preventive testing and education regime, the irs is forced to take a reactive approach to return preparer oversight; vi. congress should revise 31 u.s.c. 330(a)(2) to make clear that the irs has the authority to regulate unenrolled preparers. Vii. in the absence of clear legislative authority to establish testing and continuing education requirements on unenrolled preparers, the irs should take administrative measures to protect taxpayers from preparer incompetence and misconductviii. the irs has agreed to develop procedures to issue refunds to victims of return preparer fraud; conclusion. Chapter 4: PAID TAX RETURN PREPARERS: IN A LIMITED STUDY, PREPARERS MADE SIGNIFICANT ERRORS. STATEMENT OF JAMES R. MCTIGUE, JR., DIRECTOR STRATEGIC ISSUES, U.S. GOVERNMENT ACCOUNTABILITY OFFICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; IRS'S AUTHORITY TO REGULATE PAID PREPARERS IS LIMITED, ALTHOUGH USE OF PREPARERS IS HIGH; LIMITED INVESTIGATION AND IRS DATA REVEAL SIGNIFICANT ERRORS IN RETURNS PREPARED BY PAID PREPARERS; CONCLUSION; MATTER FOR CONGRESSIONAL CONSIDERATION. On April 8, 2014 the Senate Committee on Finance held a hearing entitled ""Protecting Taxpayers from Incompetent and Unethical Return Preparers"". This book describes the rules governing paid tax return preparers and provides background relating to Internal Revenue Service regulation of the conduct of paid tax return preparers. The first section of this book describes Internal Revenue Code of 1986 rules relating to tax return preparers. The second section describes Treasury regulations relating to tax return preparers, including Circular 230. The third section describes court cases related to. Tax return preparation industry United States. Tax administration and procedure United States. http://id.loc.gov/authorities/subjects/sh85132806 Tax returns United States. Déclarations d'impôt Préparation États-Unis. Déclarations d'impôt États-Unis. BUSINESS & ECONOMICS Industries General. bisacsh Tax administration and procedure fast Tax return preparation industry fast Tax returns fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Rice, Susan L., editor. has work: Paid Tax Return Preparers (Text) https://id.oclc.org/worldcat/entity/E39PCXXCpFk9yKJXmYwM8gpDxC https://id.oclc.org/worldcat/ontology/hasWork Print version: Rice, Susan L. Paid Tax Return Preparers : Regulation, Competence and Quality Issues. Hauppauge : Nova Science Publishers, Inc., ©2014 9781633219731 Government procedures and operations. http://id.loc.gov/authorities/names/no2012008976 |
| spellingShingle | Paid tax return preparers : regulation, competence and quality issues / Government procedures and operations. PAID TAX RETURN PREPARERS: REGULATION, COMPETENCE AND QUALITY ISSUES; PAID TAX RETURN PREPARERS: REGULATION, COMPETENCE AND QUALITY ISSUES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: PRESENT LAW AND BACKGROUND RELATED TO THE REGULATION OF CONDUCT OF PAID TAX RETURN PREPARERS; INTRODUCTION; I. AUTHORITY TO REGULATE THE CONDUCT OF PAID TAX RETURN PREPARERS; B. TAX RETURN PREPARERS UNDER TREASURY REGULATIONS; C. COURT CASES RELATED TO APPLICATION OF CIRCULAR 230 TO TAX RETURN PREPARERS. Chapter 2: TESTIMONY OF JOHN A. KOSKINEN, COMMISSIONER, INTERNAL REVENUE SERVICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''I. INTRODUCTION; II. THE IRS' RETURN PREPARER INITIATIVE; III. RETURN PREPARER COMPLIANCE ACTIVITIES; CONCLUSION; Chapter 3: STATEMENT OF NINA E. OLSON, NATIONAL TAXPAYER ADVOCATE, INTERNAL REVENUE SERVICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''; I. THE TAX PREPARATION INDUSTRY HAS CHANGED SUBSTANTIALLY OVER RECENT DECADES. Ii. preparers play a crucial role in tax administration and their services amount to more than "mere ministerial acts"iii. there is an urgent need for uniform standards to professionalize the tax return preparation industry; iv. without meaningful federal oversight, taxpayers remain vulnerable to incompetent and unscrupulous preparers; v. without a preventive testing and education regime, the irs is forced to take a reactive approach to return preparer oversight; vi. congress should revise 31 u.s.c. 330(a)(2) to make clear that the irs has the authority to regulate unenrolled preparers. Vii. in the absence of clear legislative authority to establish testing and continuing education requirements on unenrolled preparers, the irs should take administrative measures to protect taxpayers from preparer incompetence and misconductviii. the irs has agreed to develop procedures to issue refunds to victims of return preparer fraud; conclusion. Chapter 4: PAID TAX RETURN PREPARERS: IN A LIMITED STUDY, PREPARERS MADE SIGNIFICANT ERRORS. STATEMENT OF JAMES R. MCTIGUE, JR., DIRECTOR STRATEGIC ISSUES, U.S. GOVERNMENT ACCOUNTABILITY OFFICE. HEARING ON ''PROTECTING TAXPAYERS FROM INCOMPETENT AND UNETHICAL RETURN PREPARERS''WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; IRS'S AUTHORITY TO REGULATE PAID PREPARERS IS LIMITED, ALTHOUGH USE OF PREPARERS IS HIGH; LIMITED INVESTIGATION AND IRS DATA REVEAL SIGNIFICANT ERRORS IN RETURNS PREPARED BY PAID PREPARERS; CONCLUSION; MATTER FOR CONGRESSIONAL CONSIDERATION. Tax return preparation industry United States. Tax administration and procedure United States. http://id.loc.gov/authorities/subjects/sh85132806 Tax returns United States. Déclarations d'impôt Préparation États-Unis. Déclarations d'impôt États-Unis. BUSINESS & ECONOMICS Industries General. bisacsh Tax administration and procedure fast Tax return preparation industry fast Tax returns fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132806 |
| title | Paid tax return preparers : regulation, competence and quality issues / |
| title_auth | Paid tax return preparers : regulation, competence and quality issues / |
| title_exact_search | Paid tax return preparers : regulation, competence and quality issues / |
| title_full | Paid tax return preparers : regulation, competence and quality issues / Susan L. Rice, editor. |
| title_fullStr | Paid tax return preparers : regulation, competence and quality issues / Susan L. Rice, editor. |
| title_full_unstemmed | Paid tax return preparers : regulation, competence and quality issues / Susan L. Rice, editor. |
| title_short | Paid tax return preparers : |
| title_sort | paid tax return preparers regulation competence and quality issues |
| title_sub | regulation, competence and quality issues / |
| topic | Tax return preparation industry United States. Tax administration and procedure United States. http://id.loc.gov/authorities/subjects/sh85132806 Tax returns United States. Déclarations d'impôt Préparation États-Unis. Déclarations d'impôt États-Unis. BUSINESS & ECONOMICS Industries General. bisacsh Tax administration and procedure fast Tax return preparation industry fast Tax returns fast |
| topic_facet | Tax return preparation industry United States. Tax administration and procedure United States. Tax returns United States. Déclarations d'impôt Préparation États-Unis. Déclarations d'impôt États-Unis. BUSINESS & ECONOMICS Industries General. Tax administration and procedure Tax return preparation industry Tax returns United States |
| work_keys_str_mv | AT ricesusanl paidtaxreturnpreparersregulationcompetenceandqualityissues |