Q: The tax researcher must find the facts as the first step in
The tax researcher must find the facts as the first step in tax research. Give examples of the kind of information that a tax practitioner might want to obtain.
See AnswerQ: In each of the following (independent) situations, state which
In each of the following (independent) situations, state which AICPA Code of Professional Conduct rule or principle (if any) is violated by a CPA? a. A CPA in public practice opens a tax practice and...
See AnswerQ: Under the Confidential Client Information Rule of the AICPA Code of Professional
Under the Confidential Client Information Rule of the AICPA Code of Professional Conduct, a CPA in public practice must not disclose confidential client data without the specific consent of the client...
See AnswerQ: What are the SSTS? Who issues them? Discuss their principal
What are the SSTS? Who issues them? Discuss their principal objectives.
See AnswerQ: Discuss the precedential value of private letter rulings, determination letters,
Discuss the precedential value of private letter rulings, determination letters, and technical advice memoranda. What role do these items play in conducting tax research?
See AnswerQ: When must a member tax practitioner follow SSTS when preparing or signing
When must a member tax practitioner follow SSTS when preparing or signing a return?
See AnswerQ: What threshold does SSTS No. 1 provide for a tax practitioner
What threshold does SSTS No. 1 provide for a tax practitioner regarding tax return positions? Could disclosure of the position influence that threshold?
See AnswerQ: According to SSTS No. 2, a tax return should be
According to SSTS No. 2, a tax return should be signed by a member only after reasonable effort has been made to answer all questions on the return that apply to the taxpayer. What are some of the rea...
See AnswerQ: What is deemed to be substantial authority under the IRC § 6662
What is deemed to be substantial authority under the IRC § 6662 regulations? Why is this important?
See AnswerQ: A member may use estimates in completing a tax return according to
A member may use estimates in completing a tax return according to SSTS No. 4. When might the use of estimates be considered appropriate?
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