Red Flags on Tax Patents from Journal of Accountancy
An AICPA volunteer task force reveals why a U.S. Patent and Trademark Office practice of granting patents on tax strategies has raised concerns.
Taxpayer Liable for Taxes Misappropriated by Payroll Services Firm from The Tax Adviser
To prevail on a traditional estoppel defense, the record must establish reasonable reliance on a misrepresentation to a party’s detriment. When the government is involved, establishing “affirmative misconduct or rare or extreme circumstances” is also required.
FIN 48: The Show Must Go On Sponsored by LexisNexis
FASB voted unanimously on January 17, 2007 against the postponement of FIN 48. This overview provides a free excerpt from a soon-to-be-released FIN 48 treatise from LexisNexis.
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