Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.
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This article discusses employment taxes and steps employers should take to protect themselves from liability. By Craig W. Smalley - See more at:...
This article discusses how audits of net operating losses and other carryforwards can reach back past the otherwise applicable statute of limitation.
This item explores the risks for certain delinquent or substantially incomplete international information returns.
This chart provides guidance and resources related to the IRS Collection Appeals Program (CAP), Collection Due Process (CDP), and Equivalent Hearing (EH).
Use these letters to request an installment agreement and, if necessary, a Collection Appeals Program (CAP) hearing prior to additional collection activity (lien or...
This article discusses the things taxpayers and practitioners can do to be prepared for an IRS examination.
This article examines a recent Tax Court case that applied the duty of consistency doctrine and how the doctrine has previously been interpreted.