Tax Preparer Regulation

Tax Preparer Regulation
Author: James White
Publisher: DIANE Publishing
Total Pages: 31
Release: 2011-08
Genre: Business & Economics
ISBN: 143798388X
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Paid preparers (PP) prepare 60% of all tax returns filed, and their actions affect the IRS¿s ability to administer tax laws. A previous report found that some PP made significant errors in preparing tax returns and proposed stricter regulation of preparers. IRS is implementing new requirements for PP that it believes will increase tax compliance, which will reduce the gross tax gap between taxes owed and taxes paid, last estimated at $345 billion for 2001. This report: (1) describe IRS¿s plans for implementing and ensuring PP compliance with the requirements; (2) assesses IRS¿s resource estimates for the requirements; and (3) assesses IRS¿s plans to use the requirements to improve taxpayer compliance and evaluate their effect. A print on demand report.

Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737
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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
Author: Internal Revenue Service
Publisher:
Total Pages: 52
Release: 2021-03-04
Genre:
ISBN: 9781678085223
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Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)