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New Law and Punitive New Penalties Intended to Induce Tax Return Preparers to Report Unreasonable Positions in Your Tax Return to the IRS  


Author:  Alvin S. Brown.


Source: Volume 21, Number 05, May/June 2008 , pp.17-32(16)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

The Section 6694 enhanced penalties put at risk the livelihood of the tax return preparers if or when those large penalties are imposed on preparers when undisclosed positions are exposed in an IRS tax examination.

Keywords: IRC Section 6694; IRS examination;

Affiliations:  1: Alvin Brown & Associates.

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