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Research Center >> The Tax Adviser
TTA
News: The Tax Adviser gives advertisers access to a prime audience
of buyers! When you advertise in The Tax Adviser, you’ll gain access to more than 24,000 top-level decision makers with purchase power and influence. In addition to being great prospects for an array of products and services, The Tax Adviser subscribers have access to potential buyers of financial products. In 2010, The Tax Adviser is maintaining its current advertising rates in order to allow advertisers to focus on more important issues like customer acquisition and retention, brand favorability and maximizing ROI. Space is still available in the December 2009 issue. Below are some of the highlights from December 2009: The Sec. 6664 Reasonable Cause and Good Faith Exception Sec. 6664 of the Internal Revenue Code provides a good faith and reasonable cause defense against the negligence and substantial understatement penalty. In determining the applicability of the penalty, the taxpayer’s reliance on professional tax advice is relevant. However, in evaluating the authority and circumstances of the advice and the adviser, the standards applied by the IRS in the regulations are more stringent than those imposed by the courts. This article investigates the courts’ interpretation of reasonable cause and good faith in circumstances where the IRS has imposed a negligence penalty. The Effect of IFRS Implementation on Tax This article explains how the implementation of IFRS (whether through convergence or adoption) would affect tax. The first section focuses on two key areas that companies should address to prepare for IFRS. The second section focuses on the exposure draft to replace IAS 12 and reviews how this statement is largely in line with FAS 109 and U.S. GAAP. The final section examines the effect of IFRS adoption on tax compliance for U.S. multinationals. An Overview of IRS Electronic Payment Options With the e-filing of tax returns becoming more and more prevalent, practitioners and their clients should also take advantage of other electronic services that the IRS has introduced in recent years. These include the Electronic Federal Tax Payment System (EFTPS), electronic funds withdrawal, and payment by credit or debit card. This article discusses the requirements and advantages of these electronic services. Current Developments in Employee Benefits and Pensions (Part II) This two-part article provides an overview of current developments in employee benefits, including executive compensation, health and welfare benefits, and qualified plans. Part II covers new legislation and guidance for qualified retirement plans. Also in the December issue: State and Local Taxes: The Impact of the New York State MTA Payroll Tax on Employers Tax Practice Management: Practice Continuation Agreements for Sole Practitioners Having access to The Tax Adviser’s unique audience can help you achieve your marketing objectives efficiently and economically. For information about advertising in the The Tax Adviser, contact your national account manager or visit advertising.aicpa.org today. West Coast
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