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Thus, individuals who may not consider themselves to be tax preparers may now discover they are subject tax preparer penalties.
To find a qualified tax preparer, call a practitioner and ask:
However, as Professor Book states, a causal link among the availability of RALs, preparer behavior, and taxpayer noncompliance has not been established.
Clarify when a tax return preparer is required to sign a return.
The higher standard now imposed on preparers requires that the preparer have a reasonable belief that each return position will more likely than not (MLTN) be sustained on the merits if challenged by the Internal Revenue Service (IRS).
Select a reputable tax preparer with appropriate credentials.
1, Paragraph 57 of the draft circular states that "CCRA would generally assess the preparer penalty against the employer rather than the employee since the employee would be considered to have engaged in conduct that resulted in a penalty situation in the course of the employee's employment duties.
The actual preparation of your tax return is almost mechanical, once your preparer does the required homework.
A person who provides substantial advice on tax matters is a preparer even if he or she does not actually fill out the return.
Before delving into the content of CCA 201519029, it's important to understand the basic definitions of a tax preparer and willful or reckless conduct.
Hold a valid preparer tax identification number (PTIN);
The testimony was heard from IRS commissioner John Koskinen, National Taxpayer Advocate Nina Olson, an official with the Government Accountability Office, tax preparers and advocates throughout the country, as well as the lawyer who represented the tax preparers whose lawsuit brought the IRS's tax preparer regulatory program to an end.

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