https://vimeo.com/733037570
https://www.currentfederaltaxdevelopments.com/podcasts/2022/7/24/2022-07-25-you-cant-rely-on-your-accountant-spouse
This week we look at:
- IRS wants preparers to advise clients to opt-in to IP-PIN program.
- TAM holds that an activity that is treated as a material participation activity for five straight years under SPA test will be a material participation activity under the 5/10 test in year 6
- Breadwinner not granted innocent spouse relief when she failed to inquire about or review return prepared by accountant spouse