Tax Return Preparer Liability: A New Approach to Accountability
The purpose of this paper is to propose a new theory of civil liability to hold tax return preparers liable to their clients for tax malpractice, applying to understatements, overstatements, and non-optimal tax advice. This paper discusses the tax return preparer’s (TRPs, both signatory and nonsigna...
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| Format: | Others |
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Scholarship @ Claremont
2014
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| Online Access: | http://scholarship.claremont.edu/cmc_theses/880 http://scholarship.claremont.edu/cgi/viewcontent.cgi?article=1905&context=cmc_theses |