On October 1, 2020, Megan L. Brackney participates in a panel entitled “Who is a Return Preparer Under 6694?” at the ABA’s 2020 Fall Tax Meeting, as part of its programming on Standards of Tax Practice.
Who is a Return Preparer Under 6694? This once sleepy backwater of the Code is now becoming an important tool for enforcement. This 50-minute panel discusses the definition of “return preparer” under Sec. 6694, and how the government is using Sec. 6694 to impose penalties and seek injunctions against return preparers whose advice does not meet its standards for return positions.
Introduction By: Logan Abernathy, Sirote & Permutt, PC
Moderator: Alexandra Minkovich, Baker McKenzie
Panelists: James C. Fee, Senior Level Counsel, IRS Office of Division Counsel (LB&I) (Invited); Megan L. Brackney, Kostelanetz & Fink, LLP; Matthew S. Cooper, Deloitte Tax LLP
Co-Sponsored by: Court Practice and Procedure & Civil Criminal Tax Penalties
The ABA’s 2020 Fall Tax Meeting was held virtually on September 29-October 2, 2020. Click here for more information