Material Advisors & 419 Plans Litigation: Welfare Benefit Plans - Big Risks for Accountants

Material Advisors & 419 Plans Litigation: Welfare Benefit Plans - Big Risks for Accountants: By Brian Tens of thousands of welfare benefit plans are in existence. Some are legitimate but many are not. Unfortunately for taxpayers...






Published Articles on VEBA Plans by Lance Wallach:

Monday, March 24, 2014


IRS Circular 230


Appeals officers, revenue officers, Counsel or similar officers or employees of the Internal Revenue Service or the Treasury Department.
A registered tax return preparer’s authorization to practice under this part also does not include the authority to provide tax advice to a client or another person except as necessary to prepare a tax return, claim for refund, or other document intended to be submitted to the Internal Revenue Service.
(4) An individual who practices before the Internal Revenue Service pursuant to paragraph (f)(1) of this section is subject to the provisions of this part in the same manner as attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, and enrolled actuaries.
(g) Others. Any individual qualifying under paragraph §10.5(d) or §10.7 is eligible to practice before the Internal Revenue Service to the extent provided in those sections.
(h) Government officers and employees, and others. An individual, who is an officer or employee of the executive, legislative, or judicial branch of the United States Government; an officer or employee of the District of Columbia; a Member of Congress; or 

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