Magazine article The CPA Journal

In This Issue

Magazine article The CPA Journal

In This Issue

Article excerpt

The focus of this month's issue is taxation. An ever-changing tax code, as well as complex and sometimes confusing processes and procedures, mean that CPAs are always challenged in trying to stay on top of new developments when serving their clients.

First, authors Frank Agostino, Brian D. Burton, and Caren Zahn provide a comprehensive review of the processes involved in securing relief for taxpayers that cannot pay their liabilities in full. The three major options offered by the IRS-offers in compromise, installment agreements, and currently-notcollectible status-are discussed in detail, and programs at the state level are also mentioned.

Offshore tax evasion has long been a concern for the IRS, and recent initiatives have sought to improve cooperation with foreign governments, mostly notably Switzerland. …

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