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AICPA

Circuit court reverses; AICPA has standing to challenge IRS return preparer program

Circuit court reverses; AICPA has standing to challenge IRS return preparer program

American Institute of Certified Public Accountants v. IRS, (CA DC 10/30/2015) 116 AFTR 2d ¶ 2015-5377 The Court of Appeals for the District Columbia, reversing a district court’s holding, has held that the American Institute of Certified Public Accountants (AICPA) has standing to challenge IRS’s Annual Filing Season Program (AFSP), i.e., the program under which […]

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Court says reportable transaction reg is irrelevant to applying statute of limitations

Court says reportable transaction reg is irrelevant to applying statute of limitations

May, (DC AZ 6/15/2015) 115 AFTR 2d ¶ 2015-827 A district court has criticized portions of Reg. § 1.6011-4, the reg requiring disclosure of reportable transactions, as being tautological, and has said they are irrelevant to whether the statute of limitations (SOL) for assessing the listed transaction penalty applies. It also found that the taxpayer’s […]

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Updated Version of Construction Contractors’ Audit and Accounting Guide Is Published

Updated Version of Construction Contractors’ Audit and Accounting Guide Is Published

The AICPA issued the latest update to the Audit and Accounting Guide (AAG) Construction Contractors. The update replaces two of the sample financial statements that were in appendixes in the guide’s 2013 edition and a third appendix dealing with supplementary financial information. The AICPA released an updated version of the Audit and Accounting Guide (AAG) […]

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Washington Alert – Bits ‘n Pieces – PTIN Expiration Lettters, AICPA Supports Tax Reform & Simplification

Washington Alert – Bits ‘n Pieces – PTIN Expiration Lettters, AICPA Supports Tax Reform & Simplification

IRS has started the process of sending expiration letters to tax practitioners who have not renewed their Preparer Tax Identification Numbers (PTINs) for 2014. (e-News for Tax Professionals 2014-4) According to the agency, letters will be placed in PTIN holders’ online mailboxes within their PTIN accounts. Practitioners will be notified by email of the expiration […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney