Regulation of Income Tax Return Preparers: Hearings Before a Subcommittee of the Committee on Government Operations, House of Representatives, Ninety-second Congress, Second Session, on H.R. 7590 ...U.S. Government Printing Office, 1972 - 304 páginas |
Palavras e frases frequentes
additional advertising April 13 audit believe BLOCH Block CenCor certified public accountants Chairman circular 230 clients COLLINS commercial tax preparers commercial tax return Commissioner committee competence CONGRESS THE LIBRARY cost course CPA's DULSKY employees enrolled agents ethics FASCELL Federal income tax Federal Trade Commission filing fraud Government hearings income tax preparation income tax returns individual Internal Revenue Service INTRIAGO itemized deductions John Cameron Swayze Legal and Monetary legislation LIBRARY OF CONGRESS licensing MALLARY man-years million MONAGAN operation parers PASSERO penalty percent person personnel practice preparation firms prepare returns preparer's preparing tax returns problem procedures professional proposal question RANDALL recommendations refund registration regulations responsibility simplify SKINNER ST GERMAIN standard deduction statement tax consulting tax forms tax laws tax return preparers tax services tax system taxpayer assistance taxpayer service Thank tion Treasury TURKUS WALTERS
Passagens conhecidas
Página 51 - Inc., a corporation, hereinafter referred to as respondent, has violated the provisions of said Act, and it appearing to the Commission that a proceeding by it in respect thereof would be in the public interest, hereby issues its complaint stating its charges in that respect as follows : Paragraph 1 : Respondent H & R Block, Inc.
Página 26 - We have discussed this subject at length with the tax section of the American Bar Association and the American Institute of Certified Public Accountants.
Página 2 - Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or In connection with any matter arising under, the Internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud Is with the knowledge or consent of the person authorized or required to present such return...
Página 55 - Company, a corporation, its officers, representatives, agents, and employees, directly or through any corporate or other device, in connection with the offering for sale, sale and distribution of cigars in commerce, as commerce is defined in the Federal Trade Commission Act, do forthwith cease and desist from — "1.
Página 45 - Unfair methods of competition in commerce, and unfair or deceptive acts or practices in commerce, are hereby declared unlawful. "The Commission is hereby empowered and directed to prevent persons, partnerships, or corporations, . . . from using unfair methods of competition in commerce and unfair or deceptive acts or practices in commerce.
Página 56 - Commission at least thirty (30) days prior to any proposed change in the corporate respondent such as dissolution, assignment or sale resulting in the emergence of a successor corporation, the creation or dissolution of subsidiaries or any other change in the corporation which may affect compliance obligations arising out of the order.
Página 55 - ... complaint, a statement that the signing of said agreement is for settlement purposes only and does not constitute an admission by...
Página 247 - ... by the American Bar Association, the American Institute of Certified Public Accountants and the National Society of Public Accountants...
Página 135 - The willful aiding in the preparation and presentation of a false and fraudulent income tax return of a client. If a final judgment of conviction is imposed upon any member for these offenses, his membership in the Institute is automatically terminated. In...
Página 7 - I made this statement freely and voluntarily without any threats or rewards, or promises of reward having been made to me in return for it.