Acquaintance with relevant Internal Revenue Manual provisions can aid practitioners in protecting clients’ rights in tax controversies.
Advertisement
Topics
Practice Management & Professional Standards
Refund dead ends: Statute-of-limitation considerations
Practitioners must observe and protect time limits for requesting a refund, administrative appeals, and
litigation.
How leading tax firms actually make advisory work
Jorge Olavarrieta. vice president and general manager, ProTax Group, Intuit, discusses how leading tax firms actually make advisory work.
Rethinking burnout boundaries and client fit
Members of the AICPA Tax Practice Management Committee share their strategies for addressing staff stress and burnout, including finding the courage to disengage from problem clients.
Tax ethical standards in data protection and reliance on tools
Case studies illustrate provisions for safeguarding client data and outline professional responsibilities under the AICPA Statements on Standards for Tax Services.
Unlocking efficiency and reducing risk: How automation and AI are transforming tax reporting and withholding functions
Taxing authorities’ use of these new tools and capabilities requires corresponding adoption by tax professionals.
Uncredentialed tax preparer errors included fictitious deductions, review shows
A report from the Center for Taxpayer Rights comes as Congress considers giving the IRS more oversight of the industry.
Inside the pressure cooker: Taking care of yourself and your team during tax season
Tax season’s challenges can be overcome with leaders’ empathy and respect for team members.
CPA firm M&A tax issues
Just as for other businesses, tax considerations come to the fore when CPA practices combine. This article delves into some of the possible entity deal structures for CPA firm mergers and acquisitions and the potential tax issues they present.
Return preparer reliance on third-party tax advice
Advisers must be competent, reliable, and free from conflicts of interest for signing preparers to use their advice on a return or claim for refund.
IRS broadens Tax Pro Account for accounting firms and others
The update allows firms that serve larger numbers of taxpayers to manage centralized authorization file access, view client information, and streamline authorizations online.
Representing taxpayers with IRS identity protection and theft victim assistance
Tax-related identity theft remains widespread and a potentially serious problem for victims, for whom authorized representatives can provide vital help.
New law, IRS workforce cuts raise red flags for tax season, reports say
Separate reports from two federal oversight bodies warn that the IRS may struggle to maintain service levels between now and April 15, possibly causing delays in tax refunds and in getting answers by phone.
Managing tax practices in response to new legislation
Firms can follow these guidelines to position themselves as the trusted advisers clients need to navigate the many tax law changes in H.R. 1.
Government withdraws defense of retirement fiduciary rule
The Justice Department dropped its appeal in a case challenging a Biden-era regulation, leaving financial advisers free from new fiduciary duties for now.
Practitioner engagement letters: Strategies for increasing compliance
A well-drafted engagement letter provides essential protection and important benefits to CPAs in tax practice and in other engagements and to their clients.
Preparer’s intent to evade tax extends taxpayer’s limitation period
‘Intent to evade tax’ can be the intent of a taxpayer’s tax return
preparer.
SSTS 1.4: A practical discussion of software reliance
In their reasonable reliance on software under Statement on Standards for Tax Services 1.4, AICPA members should evaluate its source, results, and appropriateness to current requirements.
Leadership in tax practice: Inspiring teams and driving growth amid industry change
Amid turbulence in the tax profession, firm leaders can impart clarity, empathy, and inspiration to inculcate lasting loyalty and success.
Technology and tax standards: Understanding new SSTS Section 1.4 — Reliance on Tools
AICPA members in tax practice must adhere to the updated Statements on Standards for Tax Services, including in their use of such emerging resources as artificial intelligence.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
