Table of Contents

Table of Contents

Preface

Chapter 1 – Present Law and Background Related to the Regulation of Conduct of Paid Tax Return Preparers (pp. 1-18)
Joint Committee on Taxation

Chapter 2 – Testimony of John A. Koskinen, Commissioner, Internal Revenue Service. Hearing on ”Protecting Taxpayers from Incompetent and Unethical Return Preparers” (pp. 19-26)

Chapter 3 – Statement of Nina E. Olson, National Taxpayer Advocate, Internal Revenue Service. Hearing on ”Protecting Taxpayers from Incompetent and Unethical Return Preparers” (pp. 27-58)

Chapter 4 – Paid Tax Return Preparers: In a Limited Study, Preparers Made Significant Errors. Statement of James R. McTigue, Jr., Director Strategic Issues, U.S. Government Accountability Office. Hearing on ”Protecting Taxpayers from Incompetent and Unethical Return Preparers” (pp. 59-84)

Chapter 5 – Statement of John Barrick, Associate Professor of Accounting, Brigham Young University. Hearing on ”Protecting Taxpayers from Incompetent and Unethical Return Preparers” (pp. 85-100)

Chapter 6 – Testimony of Dan Alban, Attorney, Institute for Justice. Hearing on ”Protecting Taxpayers from Incompetent and Unethical Return Preparers” (pp. 101-110)

Chapter 7 – Tax Preparers: Oregon‘s Regulatory Regime May Lead to Improved Federal Tax Return Accuracy and Provides a Possible Model for National Regulation (pp. 111-146)
United States Government Accountability Office

Index