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Keywords: professional responsibility
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Journal Articles
Unreasonable S Corporation Compensation: Why has the IRS Failed to Enforce Circular 230?
Available to Purchase
The ATA Journal of Legal Tax Research (2017) 15 (1): 1–18.
Published: 01 September 2017
... and professional responsibility problems that may impact the tax preparer. Analyses of the cases indicate that (1) paying low S corporation salaries leads to taxpayer penalties, and (2) that the language in Treasury Circular 230 may allow the IRS to apply penalties to the tax preparers involved with these cases...
