Return preparer's assurances may make spouse 'innocent.'
Article Abstract:
The courts have been inconsistent regarding requests for innocent spouse relief where petitioners claimed to have relied on a certified accountant to meet the duty of inquiry and thus pass the knowledge test. A number of circuit courts and the Tax Court granted innocent spouse relief when spouses expressed doubts to their husbands regarding abnormal items included on the tax return and offered proofs that they sought the services of a CPA to make accurate tax returns. However, others contended that spouses were obliged to review the tax returns without regard to who made them. They reasoned that performance of this duty would have alerted the spouses that their returns contained low income, high deductions or unreported transactions. Yet others considered this failure to read the return as further proof of absence of reason to know.
Publication Name: Taxation for Accountants
Subject: Business
ISSN: 0040-0165
Year: 1998
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Using the CCH Access CD-ROM for tax research
Article Abstract:
CCH Access CD-ROM is an extremely useful electronic research tool that is specially designed to assist tax professionals in conducting resarch. It operates independently of CCH print products and can be accessed with a with a multi-drive CD player or a single CD drive. System requirements for operating the CD-ROM product are an IBM-compatible PC, a 640 KB system memory and a hard-disk drive with 2.6 MB free space. The product can be ordered from the Commerce Clearing House (CCH) in Chicago, IL.
Publication Name: Taxation for Accountants
Subject: Business
ISSN: 0040-0165
Year: 1993
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