Santos v. Commissioner, TC Summ. Op. 2011-108 (September 12, 2011)
Facts:
Ada Santos lived in Utah with her 30-year-old disabled adult son, Walter. Ada paid the mortgage, as well as the property tax
Most professionals with tax preparer certification are aware that the IRS uses computer analysis to evaluate data on tax returns. The objective is identification of figures that appear inconsistent wi
Preparation of tax returns naturally requires client data in order to apply the rules learned in tax preparer education. One of the challenges for professional tax practitioners is dealing with imprec
Accuracy in identifying tax deductions is a critical skill when providing Registered Tax Return Preparer services. In fact, untrained ordinary taxpayers commonly develop mistaken ideas about tax deduc
Even low-income taxpayers will apparently benefit from paying $200 to $300 for professional tax preparation services. That cost is normal for individuals who itemize plenty of deductions, qualify for
Taxpayers are naturally nervous when receiving an audit notice from the IRS. This type of correspondence is actually a demand to examine the documentary proof for whatever deductions are addressed by
A tax preparation business cannot guarantee that taxpayers will avoid an IRS audit, but steps are available to reduce the likelihood. Some simple procedures minimize the risk of IRS scrutiny. In addit
People can obtain tax benefits after cleaning out their garages. But, they need advice about required records from professionals in registered tax return preparer careers.
The early months of autum
Individuals often discover that tax returns they have already sent to the IRS contain errors. They are likely to seek professional advice from a Registered Tax Return Preparer about an amended return.
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