copy and paste this google map to your website or blog!
Press copy button and paste into your blog or website.
(Please switch to 'HTML' mode when posting into your blog. Examples: WordPress Example, Blogger Example)
Input Form:Deal with this potential dealer,buyer,seller,supplier,manufacturer,exporter,importer
(Any information to deal,buy, sell, quote for products or service)
The Confidentiality of a Client’s Tax Return Information This column discusses when tax return preparers are permitted to disclose or use tax return information without first obtaining the taxpayer’s consent A future column will discuss the requirements for obtaining consent when it is necessary
Protecting a taxpayer’s privileges - The Tax Adviser Sec 7525 provides a statutory privilege for taxpayer communication with a federally authorized tax practitioner (which includes a properly licensed CPA) However, the statute provides that the protection is no greater or less than the attorney-client privilege
When parties come knocking for client records - Journal of Accountancy When practicable, obtain the client’s written consent to produce documents in response to the request Sometimes, due to the nature of the documents being requested, a shareholder or partner in the client’s business will be affected by providing the documents
Liability Issues for Tax Professionals A preparer can take a position on a tax return and avoid preparer penalties when the position meets the reasonable basis standard but does not have substantial authority, as long as there is adequate and appropriate disclosure
Providing Electronic Records to Clients - NASBA Many CPAs are aware they must return client-provided records in their custody or control to the client upon their request However, as CPAs prepare a tax return for a client using tax preparation software, it can become challenging to distinguish a CPA’s working paper from a prepared record