Third-Party Civil Tax Penalties and Professional Standards

46 Pages Posted: 3 Aug 2014

Date Written: August 1, 2004

Abstract

There is a persistent myth that the process of preparing an income tax return is largely solitary in nature. That is, immediately prior to the due date for tax returns, taxpayers, armed with pencils and erasers or tax preparation return software, engage in dutiful struggle to determine their correct tax liability. A far different reality exists, however; third parties, such as professional tax advisors, employers, vendors, appraisers, and charities, often play a critical role in helping shape and delineate taxpayers' tax liabilities.

Keywords: Tax

JEL Classification: K34

Suggested Citation

Soled, Jay, Third-Party Civil Tax Penalties and Professional Standards (August 1, 2004). Wisconsin Law Review, Vol. 2004-6, p. 1611, 2004, Available at SSRN: https://ssrn.com/abstract=2475196

Jay Soled (Contact Author)

Rutgers University ( email )

1 Washington Park
Newark, NJ 07901-1825
United States
(973) 353-1727 (Phone)

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