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Special Rules for the Professionals:  Return Preparer Penalties and Ethical Standards

Recorded on: Mar. 26, 2018
Running Time: 01:01:57

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Taken from the Web Program Nuts and Bolts of Tax Penalties 2018: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties Recorded March 2018 in New York

Special Rules for the Professionals:  Return Preparer Penalties and Ethical Standards [01:01:56]

  • Understatement of a taxpayer’s liability by a return preparer
  • Promoting abusive tax shelters
  • Aiding and abetting understatements
  • Circular 230 rules and sanctions

Professor Linda Galler, Christopher S. Rizek


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  • Special Rules for Tax Professionals: Return Preparer Penalties and Ethical Standards
    Linda Galler
Presentation Material
  • Special Rules for Tax Professionals: Return Preparer Penalties and Ethical Standards
    Professor Linda Galler, Christopher S. Rizek
(s)
Professor Linda Galler ~ Professor of Law, Maurice A. Deane School of Law at Hofstra University
Christopher S Rizek ~ Caplin & Drysdale
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