The New and Improved Section 6694 Tax Return Preparer Penalty

This article discusses penalties for tax return preparers under Internal Revenue Code § 6694, including the concepts of signing and non-signing preparers, substantial authority, reasonable basis and adequate disclosure, and how these rules apply to tax shelter items

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Year of publication:	2015
Authors:	Skarlatos, Bryan C.
Other Persons:	Brackney, Megan L. (contributor)
Publisher:	[2015]: [S.l.] : SSRN
Subject:	Steuerberatung \| Tax consultancy \| Strafe \| Punishment \| Theorie \| Theory

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Extent:	1 Online-Ressource (7 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax and Accounting Center, 2009 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 30, 2009 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013012246