06.28.11
Arizona Ethics with Emphasis on Tax Practice Issues-Tucson, Arizona (June 28, 2011)
The following are items referenced in the June 28, 2011 presentation at the Sheraton on Grant in Tucson, Arizona for the Jewish Community Foundation of Southern Arizona
- Circular 230 – The version currently on the IRS website. This version does not include the Circular 230 modifications that take effect on August 2, 2011 as of the date of this post. Hopefully when the IRS updates the document this link to the IRS website will link to the revised version.
- Revisions to Circular 230 – Revisions to Circular 230 effective on August 2, 2011. If using the April 2008 IRS version of Circular 230 from their website, you will need to consult this document for the newly effective changes.
- AICPA SSTS Standards – effective January 1, 2010
- Exposure Draft of SSTS Interpretations 1-2 and 1-2 – AICPA page detailing the status of the proposed exposure draft. The comment period closed with no comments received on the proposal. Therefore, it seems likely the interpretations will be made final with little or no revision.
- Statements on Standards for Valuation Services – includes interpretation 1 dealing with tax matters
- Statements on Standards for Accounting & Review Services – AICPA page related to compilation & review standards
- AICPA Code of Conduct – current version of AICPA standards
- IRS Tax Information for Tax Professionals – IRS issues for preparers
- IRS OPR Circular 230 Tax Professional – IRS page containing information and links from the Office of Professional Responsibility
- Kaskey case - original decision and final decision on appeal
- Haddad Motor Group – CPA liability case
- Mayo Foundation v. United States – October 2010 Supreme Court decision that expanded deference to be granted to IRS regulations
- Authoritative Support Presentation audio presentation and article from my podcast site that was posted in August 2008.
