The winners of The Tax Adviser's 2017 Best Article Award are Cynthia E. Bolt, CPA, M.Tax., and Elizabeth Plummer, CPA, Ph.D., for their article, "The Preparer Penalties of Sec. 6694 and Sec. 6695," that appeared in the February 2017 issue. Bolt is a professor of accounting at the Baker School of Business at the Citadel in Charleston, S.C., where she teaches introductory accounting and tax. Her research interests are tax, ethics, and accounting education, and she is director of the Citadel Business Scholars program. Plummer is a professor of accounting at the Neeley School of Business at Texas Christian University in Fort Worth, Texas, where she teaches tax and accounting courses. Her current research focuses on taxation and health care issues.
The best article was chosen by The Tax Adviser's editorial advisory board from among the articles published in The Tax Adviser from January through December 2017. It was selected for its usefulness, practicality, and readability.
The Tax Adviser staff and the AICPA congratulate the authors on winning the Best Article Award. The winning article can be read here.