Traditional companies can run into problems because of unscrupulous conduct by third-party companies enlisted to provide temporary or leased employees. We will discuss this issue in part, along with many others, during a panel on criminal tax enforcement at the White Collar Practice Seminar of the Pennsylvania Association of Criminal Defense Attorneys (PACDL) this Thursday, November 12, at the Union League in downtown Philadelphia. My co-panelist will be Nanette Davis, a Senior Trial Attorney for the Criminal Enforcement Section of the DOJ Tax Division in Washington, D.C., who has tried some of the largest tax fraud cases ever prosecuted; our moderator will be Jim Becker, a distinguished white collar defense attorney at the law firm of Buchanan Ingersoll & Rooney.… Read More
When most people think about tax return preparers, they think of CPAs. But a large proportion of the individuals who prepare tax returns are not accountants. As many as sixty percent of return preparers are not regulated by anyone. This creates problems for the IRS and also for consumers, who may wind up with an incompetent preparer. The IRS initially sought to regulate all return preparers, but that regulation was struck down. Loving v. IRS, 742 F.3d 1013, 1021-22 (D.C. Cir. 2014).
The IRS then shifted to a voluntary approach which it called the Annual Filing Season Program. See Rev.… Read More