Add to ORKGThe use of paid tax return preparers has grown steadily. All paid return preparers, including those who are not regulated by any licensing entity or subject to competency or continuing education requirements, must comply with certain requirements in connection with the preparation of a tax return, including signing the return and providing a copy of the return to taxpayers. Preparers are also subject to civil and even criminal penalties for improper conduct and the Code provides that the United States may bring a civil action to enjoin tax preparers if preparers engage in certain types of impermissible conduct. As discussed in this article, the research to date regarding how paid preparers affect tax compliance is inconclusive. Some resea...
It is becoming increasingly clear that, due to political realities and budgetary constraints, the IR...
Our income tax system requires that taxpayers report their income annually and assess the correct am...
The tax preparer industry is unusual in that it involves the interpretation of an intricate and comp...
The use of paid tax return preparers has grown steadily. All paid return preparers, including those ...
The Internal Revenue Service estimates that $56.3 billion was owed by filers of 1987 individual inco...
The insights from the responsive regulation literature present an intriguing model for IRS interacti...
The IRS has determined that the largest amount of tax evasion is associated with a relatively small ...
This article considers existing Internal Revenue Code of 1954 provisions which restrict or regulate ...
The Internal Revenue Service (IRS) processed roughly 142 million individual income tax returns in ta...
When people hire an attorney to represent them, they have a guarantee that their attorney passed a b...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
Professional income tax preparers account for over half of all individual income tax returns filed a...
We analyze taxpayer choices of return preparation services. We distinguish between two types of non...
In this article, Drumbl explores return preparer regulation as a policy matter and questions what wo...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
It is becoming increasingly clear that, due to political realities and budgetary constraints, the IR...
Our income tax system requires that taxpayers report their income annually and assess the correct am...
The tax preparer industry is unusual in that it involves the interpretation of an intricate and comp...
The use of paid tax return preparers has grown steadily. All paid return preparers, including those ...
The Internal Revenue Service estimates that $56.3 billion was owed by filers of 1987 individual inco...
The insights from the responsive regulation literature present an intriguing model for IRS interacti...
The IRS has determined that the largest amount of tax evasion is associated with a relatively small ...
This article considers existing Internal Revenue Code of 1954 provisions which restrict or regulate ...
The Internal Revenue Service (IRS) processed roughly 142 million individual income tax returns in ta...
When people hire an attorney to represent them, they have a guarantee that their attorney passed a b...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
Professional income tax preparers account for over half of all individual income tax returns filed a...
We analyze taxpayer choices of return preparation services. We distinguish between two types of non...
In this article, Drumbl explores return preparer regulation as a policy matter and questions what wo...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
It is becoming increasingly clear that, due to political realities and budgetary constraints, the IR...
Our income tax system requires that taxpayers report their income annually and assess the correct am...
The tax preparer industry is unusual in that it involves the interpretation of an intricate and comp...