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The Limits on Taking a Return Position - Ed Zollars
This PodCast deals with professional standards and return positions.
In 2008, there was considerable discussion regarding the changes to "6694 and how tax professionals were to apply the standards there against return positions. However, while the standard to be applied may have changed, there were standards in place before and this PodCast examines the case of a CPA that ran afoul of the lower standards.
In the case if USA v. Kapp, (2009 TNT 84-30), the Ninth Circuit Court of Appeals sustained the issuance of an injunction against a CPA prohibiting him from taking a position on returns that failed the older "6694(a) standard for nondisclosed positions.
The case is of interest because the panel gives a practical walkthrough of analyzing the level of support that existed for a position, as well as noting those items of support that Mr. Kapp wished to rely upon but which did not serve to help his cause.
The materials for the podcast are at http://www.edzollars.com/2009-05-11_Preparer.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com
Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com
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By [email protected]This PodCast deals with professional standards and return positions.
In 2008, there was considerable discussion regarding the changes to "6694 and how tax professionals were to apply the standards there against return positions. However, while the standard to be applied may have changed, there were standards in place before and this PodCast examines the case of a CPA that ran afoul of the lower standards.
In the case if USA v. Kapp, (2009 TNT 84-30), the Ninth Circuit Court of Appeals sustained the issuance of an injunction against a CPA prohibiting him from taking a position on returns that failed the older "6694(a) standard for nondisclosed positions.
The case is of interest because the panel gives a practical walkthrough of analyzing the level of support that existed for a position, as well as noting those items of support that Mr. Kapp wished to rely upon but which did not serve to help his cause.
The materials for the podcast are at http://www.edzollars.com/2009-05-11_Preparer.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com
Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com