Journal of Tax Practice and Procedure
October – November 2019 Edition
Tax law is famously complex – a constantly shifting maze of statutes, regulations, IRS publications, and case law. As such, the process of filing tax returns can be an arduous task for the hundreds of millions of taxpayers who are required to do so each year because the preparation of each and every tax return necessarily involves the interpretation and application of the tax laws to the facts of a particular taxpayer’s financial situation. This is why taxpayers often turn to trained professionals such as return preparers, enrolled agents, accountants, and tax lawyers to help them file their returns.