Statements on responsibilities in tax practice; Exposure draft (American Institute of Certified Public Accountants), 1986, Aug. 18

This booklet represents a codification of the introductory statement and the eight Statements on Responsibilities in Tax Practice issued by the Tax Division of the AICPA. The Statements on Repsonibilities in Tax Practice began in 1964 and were last revised in 1975 to reflect changes in the Code of Professional Ethics. Since that time the Internal Revenue Code has been amended on many occasions with the addition of numerous taxes and penalties on tax preparers and/or clients\u27 actions or lack thereof. The CPA is expected to be familiar with and comply with the preparer regulations, Treasury Ciruclar No. 230, the AICPA Rules of Conduct and related rulings or other interpretations.https://egrove.olemiss.edu/aicpa_sop/1493/thumbnail.jp

Tax simplification recommendations submitted to Committee on Ways and Means. U.S. House of Representatives

https://egrove.olemiss.edu/aicpa_assoc/1403/thumbnail.jp

Tax Return and Preparation Checklists, 1982

https://egrove.olemiss.edu/aicpa_guides/2162/thumbnail.jp

Statement of Arthur S. Hoffman, Chairman of the Federal Taxation Executive Committee, Hearing on H.R. 1864, A Bill to Simplify the Nondiscrimination Rules Applicable to Employee Benefit Plans Under Section 89 of the Internal Revenue Code

https://egrove.olemiss.edu/aicpa_guides/1991/thumbnail.jp

Tax Return Preparation and Review Checklists, 1983

https://egrove.olemiss.edu/aicpa_guides/2163/thumbnail.jp