Practice and client management

One of the first, and perhaps most important, decisions a business owner initially makes is the type of business entity to select.

The House has approved by voice vote legislation permanently banning states from taxing Internet access or imposing multiple or discriminatory taxes on e-commerce.

The American Institute of CPAs has filed a federal lawsuit against the Internal Revenue Service challenging the legality of the IRS's plans for voluntary continuing education and testing of tax preparers.

The Internal Revenue Service has partially withdrawn some of the rules it had earlier proposed on limiting rollovers from individual retirement arrangements.

A former California tax preparer was sentenced Monday to 18 months in prison after pleading guilty to charges that he filed dozens of false tax returns with the Internal Revenue Service.

The nonpartisan Tax Foundation research group has released a primer on the Marketplace Fairness Act, the legislation that proposes to establish federal law governing sales taxes on online purchases.

Thousands of firms are working through the succession and retirement of senior partners and deciding along the way whether or not they can pull it off internally and stay independent.

You’ve been patient, e-mail after e-mail and letter after letter. Still the client’s fees sit unpaid for almost half a year. Last season’s delinquents still have a couple months to go, but soon it may be time for you to call in help.

Some of our favorite recent tax fraud cases.

My childhood dream had two parts. One was to have my own CPA practice and the other was to own a bunch of businesses. The CPA part worked out great. The businesses part did not.

The House of Representatives voted to prevent companies that move their tax addresses from the U.S. to Bermuda or the Cayman Islands from winning some federal contracts.

The U.S. House of Representatives voted to let companies write off more than half the cost of investments in the first year, providing a tax boost to businesses.

An Internal Revenue Service employee has been suspended for 100 days without pay for urging taxpayers to re-elect President Obama in 2012.

Lawmakers in the U.S. House and Senate are advancing dueling measures today that would provide a short-term cash infusion through May 2015 to a fund covering the federal share of road, bridge and mass-transit projects.

Highlights of some of our favorite tax-related blogs from the past week.

The Internal Revenue Service is being urged to modernize the process of filing amended tax returns in a new government report that estimates the IRS could be losing billions of dollars from erroneous tax refunds claimed on amended tax returns.

Some of our favorite recent tax fraud cases.

American manufacturer Ingersoll-Rand Co. forged the tools that carved the Panama Canal and shaped Mount Rushmore. When it shifted its legal address to Bermuda in 2001 to reduce taxes, the maneuver sparked bipartisan outrage in Congress.

The Association for Accounting Marketing has announced its board of directors and president for the term beginning July 1.

Better management of correspondence audits by the Internal Revenue Service could improve tax compliance and reduce the burden on taxpayers, according to a new government report.