Paid Tax Return Preparers: Regulation, Competence and Quality Issues

Susan L. Rice (Editor)

Series: Government Procedures and Operations
BISAC: LAW086000

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$140.00

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Edited by I Leslie Rubin, Robert J Geller, Abby Mutic, Benjamin A Gitterman, Nathan Mutic, Wayne Garfinkel, Claire D Coles, Kurt Martinuzzi, and Joav Merrick

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On April 8, 2014 the Senate Committee on Finance held a hearing entitled “Protecting Taxpayers from Incompetent and Unethical Return Preparers”. This book describes the rules governing paid tax return preparers and provides background relating to Internal Revenue Service regulation of the conduct of paid tax return preparers.

The first section of this book describes Internal Revenue Code of 1986 rules relating to tax return preparers. The second section describes Treasury regulations relating to tax return preparers, including Circular 230. The third section describes court cases related to the application of Circular 230 to tax return preparers. (Imprint: Nova)

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

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