Many taxpayers will adopt the IRS’s new simplified method of calculating home-office deductions, but there are certain instances where simpler may not be better.
June 2014 - The Tax Adviser
procedure & administration
E-File and Digital Signatures: Where Are We Now?
The e-file process can now be completely digital and paperless. This article reviews the new IRS guidance on electronic signatures and suggests process and technology changes to implement.
procedure & administration
Circular 230 Case Processing and the Application of Monetary Penalties
One of the biggest issues practitioners have with the IRS Office of Professional Responsibility is a lack of information on what constitutes a violation of Treasury Circular 230 and how OPR applies sanctions for such violations.