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Office Of Professional Responsibility (IRS)
The Office of Professional Responsibility (OPR) at the U.S. Internal Revenue Service (IRS) is responsible for all matters related to "tax practitioner" misconduct, discipline and practice before the IRS under 31 CFR Subtitle A, Part 10 ( Circular 230, Regulations Governing Practice before the Internal Revenue Service). A tax practitioner, sometimes referred to as a ''tax professional'', is generally an attorney, CPA or enrolled agent. OPR’s vision, mission, strategic goals and objectives support effective tax administration by ensuring all tax practitioners, tax return preparers, and other third parties in the tax system adhere to professional standards and follow the law. OPR’s goals include the following: (1) Increase awareness and understanding of Circular 230 and OPR through outreach activities, (2) Apply the principles of due process to the investigation, analysis, enforcement and litigation of Circular 230 cases and (3) Build, train and motivate a cohesive OPR team. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for collecting Taxation in the United States, U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the United States Department of the Treasury, Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure funded over a fifth of the Union's war expens ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Circular 230
Circular 230 refers to Treasury Department Circular No. 230. This publication establishes the rules governing those who practice before the U.S. Internal Revenue Service (IRS), including attorneys, certified public accountants (CPAs) and enrolled agents (EAs). The rules in Circular 230 also prohibit certain conduct. Penalties may be imposed for noncompliance. "Circular 230 is a hybrid document containing the rules, regulations, ethical/conduct provisions, and disciplinary procedures that apply to those who practice before the IRS." The rules in Circular 230 are codified as Title 31 of the Code of Federal Regulations, Subtitle A, Part 10 (31 C.F.R. Part 10). History Circular 230 was first published in 1921. Some of its provisions became better known as a result of amendments made in 2005. The statutory authority for Circular 230 was 31 U.S.C. § 330. That statute authorizes the IRS to “regulate the practice of representatives of persons before the Department of the Treasury.� ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Enrolled Agent
In the United States of America, an Enrolled Agent (EA) is a tax advisor, specifically a federally authorized tax practitioner who, after passing a 3-part Special Enrollment Examination, has been licensed and empowered by the Internal Revenue Service, a division of the United States Department of the Treasury. Enrolled Agents, acting as attorneys-in-fact, may represent taxpayers before the Internal Revenue Service (IRS) for any and all tax matters. This is in addition to providing traditional tax preparation, filing, and transmittal services. Enrolled Agent status is the highest credential awarded by the IRS. According to the National Association of Enrolled Agents, there are approximately 87,000 practicing EAs in the United States. An active Enrolled Agent listing can be obtained from the IRS website. The agency updates this list twice a year, usually in the months of March and September. History The position of Enrolled Agent was created as a reaction to fraudulent war loss ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Bulletin
The ''Internal Revenue Bulletin'' (also known as the ''IRB''), is a weekly publication of the U.S. Internal Revenue Service that announces "official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest." It began publication in 1919. The proper citation for an item in the IRB is "YYYY-II I.R.B. PPP." The IRS ceased publication of the Cumulative Bulletin with the 2008–2 edition. All the Cumulative Bulletins are posted on the United States Government Printing Office The United States Government Publishing Office (USGPO or GPO), formerly the United States Government Printing Office, is an agency of the Legislature, legislative branch of the Federal government of the United States, United States federal gove ... Federal Digital System. References External links''Internal Revenue Bulletin'' Internal Revenue Service Publications of the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Disbarment
Disbarment, also known as striking off, is the removal of a lawyer from a bar association or the practice of law, thus revoking their law license or admission to practice law. Disbarment is usually a punishment for unethical or criminal conduct but may also be imposed for incompetence or incapacity. Procedures vary depending on the law society; temporary disbarment may be called suspension. Australia In Australia, states regulate the Legal Profession under state law despite many participating in a uniform scheme. Admission as a lawyer is the business of the admissions board and the Supreme Court. Disciplinary proceedings may be commenced by the Bar Association, the Law Society of which one is a member, or the board itself. Germany In Germany, a '' Berufsverbot'' is a ban on practicing a profession, which the government can issue to a lawyer for misconduct, ''Volksverhetzung'' or for serious mismanagement of personal finances. In April 1933, the Nazi government issued a ''Ber ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Roadkill
Roadkill is a wild animal that has been killed by collision with motor vehicles. Wildlife-vehicle collisions (WVC) have increasingly been the topic of academic research to understand the causes, and how they can be mitigated. History Essentially non-existent before the advent of mechanized transport, roadkill is associated with increasing automobile speed in the early 20th century. In 1920, naturalist Joseph Grinnell wrote of his observations in the state of California that "this is a relatively new source of fatality; and if one were to estimate the entire mileage of such roads in the state, the mortality must mount into the hundreds and perhaps thousands every 24 hours." In Europe and North America, deer are the animal most likely to cause vehicle damage. Causes The development of roads affects wildlife by altering and isolating habitat and populations, deterring the movement of wildlife, and resulting in extensive wildlife mortality. One writer states that "our insulate ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Spreadsheet
A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. Spreadsheets were developed as computerized analogs of paper accounting worksheets. The program operates on data entered in cells of a table. Each cell may contain either numeric or text data, or the results of formulas that automatically calculate and display a value based on the contents of other cells. The term ''spreadsheet'' may also refer to one such electronic document. Spreadsheet users can adjust any stored value and observe the effects on calculated values. This makes the spreadsheet useful for "what-if" analysis since many cases can be rapidly investigated without manual recalculation. Modern spreadsheet software can have multiple interacting sheets and can display data either as text and numerals or in graphical form. Besides performing basic arithmetic and mathematical functions, modern spreadsheets provide built-in functions for common financial ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
