A Review of Section 6662(b)(1) Client Penalties - Ed Zollars
Partnerships - LLC
English - June 30, 2007 06:45 - 25.9 MB - ★★★★★ - 1 ratingInvesting Business cpa taxation Homepage Download Apple Podcasts Google Podcasts Overcast Castro Pocket Casts RSS feed
This PodCast pertains to both the changes to Circular 230 paragraph 10.35 back in 2005 and the recent revisions to Section 6694. We review the penalties that can be imposed on a taxpayer.
We specifically examine 6662(b)(1)'s negligence and disregard of rules and regulations penalty and will later focus on the substantial understatement provisions of 6662(b)(2).
The materials for this podcast can be found at http://www.edzollars.com/2007-06-29_Client_Side_Penalties.pdf .
This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com
Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com