Because tax changes don’t take a vacation during filing season, this article helps practitioners keep up to date by summarizing tax developments for that period.
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Practice Management & Professional Standards
Tax Ethical and Penalty Issues in the UTP Context: A Review After Five Years of Experience
This column reviews the advent of Schedule UTP, considers the applicable ethical rules, and offers some best practice tips for practitioners.
Transparency for Individual Taxes
This article reviews how “taxpayer receipts” can help practitioners provide additional tax information to clients.
Power of Attorney and Declaration of Representative
Many practitioners find that the IRS does not process their Form 2848 filings and returns them because the form was prepared or filed incorrectly.
Work-Product Doctrine Protects Accountant’s Tax Advice
the Second Circuit held that the taxpayer did not waive the attorney-client privilege by sharing documents with a consortium of banks with which the taxpayer had a common legal interest.
Tax Season Business Development
Tax season presents an opportunity to interact with current and prospective clients at a time when interest in the firm and its services is at its peak.
Tax Return Processes: The Intersection of Due Diligence and Quality Control
This column explores the interrelationship of ethical and practical considerations that start before client data come into the office and continue after the return is filed.
Preparing for the 2016 Filing Season
This year-end article offers a list of tasks to consider to get ready for the upcoming filing season.
Training Seasonal Staff
The key to developing a working training program for seasonal staff is to start early.
An Overview of Tax Practice Issues That Arise Under Statement on Standards in Personal Financial Planning Services
This column discusses some of the issues that might arise for tax practitioners in light of Statement on Standards in Personal Financial Planning Services.
Identity Theft: Staying One Step Ahead of the “Bad” Guys
A number of steps can be taken to minimize the opportunities for identity thieves to be successful.
Attracting and Motivating Seasonal Staff
To successfully attract and maintain seasonal staff, a practice needs a different approach than the one it takes with traditional full-time employees.
2015 Tax Software Survey
See how CPA tax practitioners rated the strengths and weakness of major tax preparation software products they used in 2015.
2015 Tax Software Survey: Individual Product Survey Responses
Online-only: Contact information, basic packages and their features are shown below for selected products receiving more than 1% of total responses in the survey.
Resolving the Theft of Tax Clients’ Identity
This article offers tips for dealing with identity-theft fraud that requires correcting a taxpayer’s account.
Voluntary Tax Practice Reviews
This column provides an overview of the various provisions and resources that should be consulted if a tax professional is considering a review of his or her tax practice systems and procedures.
Majority of CPAs Polled Had Clients Victimized by Tax ID Theft This Year
Many CPAs reported it was difficult or very difficult to resolve the issue with the IRS, echoing recent findings by the Taxpayer Advocate Service.
Emerging Tax Issues Cause Due-Diligence Problems
From foreign accounts to health care, from marijuana businesses to captive insurance, emerging tax issues are presenting practitioners with thorny due-diligence problems.
Marijuana Business and Sec. 280E: Potential Pitfalls for Clients and Advisers
This article examines the unique income tax issues that are faced by regulated marijuana businesses and their CPAs.
Handling Last-Minute Changes for Clients: It Is Who We Are … It Is What We Do …
This column addresses the concerns of small CPA firms dealing with a business client base with assets of less than $10 million and the final regulations on tangible property or the "repair regulations."
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
