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Paid Tax Return Preparers

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Paid Tax Return Preparers Synopsis

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.

About This Edition

ISBN: 9781633219731
Publication date:
Author: Susan L Rice
Publisher: Nova Science Publishers an imprint of Nova Science Publishers, Inc
Format: Hardback
Pagination: 139 pages
Series: Government Procedures and Operations
Genres: Politics and government

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