Feature Articles

Sept/Oct 2021
Calling for Backup: When Do You (or Your Clients) Need to Bring in Counsel?
Feature Article

Calling for Backup: When Do You (or Your Clients) Need to Bring in Counsel?

Tax controversy practitioners include various professionals with diverse experience and expertise. From tax return preparers to certified public accountants (CPAs) and enrolled agents (EAs) to tax attorneys, a client has many options in see... Caroline D. Ciraolo

Code Section 1341 to the Rescue!
Feature Article

Code Section 1341 to the Rescue!

How many times over the last few tax seasons have you found yourself having to tell your client: “Sorry, the 2017 tax cut doubled the amount of the standard deduction so your deductions are not enough to make a difference?” Or “The 201... Keith A. Espinoza, EA

Assessable Penalties and Abating Them
Feature Article

Assessable Penalties and Abating Them

The United States federal tax system operates on a system of somewhat voluntary compliance. However, human nature being what it is, a voluntary system without a means of enforcement lends itself to fraud, ignorance, and disregard. I... David Woods, EA