Preparer Regulation

Understatement of Income Not Fraudulent

A pattern of fraudulent conduct in a tax accountant’s preparation of his clients’ returns was not sufficient to prove that underpayments on his own returns were due to fraud.

PTIN User Fee Will Be Lowered

The IRS issued regulations lowering the fee for PTINs, effective for the coming filing season, from $50 to $33, effective Nov. 1, 2015.

AICPA Sues IRS Over Annual Filing Season Program

The AICPA filed suit in the U.S. District Court for the District of Columbia on July 15, asking the court to halt the IRS's recently introduced Annual Filing Season Program. The AICPA's three-count complaint asks the court to declare the rule implementing the program unlawful and stop its operation.

CPA Practitioners Sue to Stop PTIN Fees

Two CPAs have filed suit in the federal district court, asking the court to stop the IRS from charging fees for issuing PTINs, to obtain refunds of fees paid in the past, and to enjoin the IRS from asking for more information than needed to issue PTINs.

Newsletter Articles


Year-End Tax Planning and What’s New for 2016

A look at year-end tax planning strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


CPAs Contend With Tax ID Theft

Tax-related identity theft fraud remains a widespread problem that is often difficult for victims and their tax preparers to correct.