Solution Manual Federal Tax Research 12th Edition by Roby Sawyers, Steven Gill CHAPTER 1 INTRODUCTION TO TAX PRACTICE AND ETHICS

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Solution Manual Federal Tax Research 12th Edition by Roby Sawyers, Steven Gill


CHAPTER 1
INTRODUCTION TO TAX PRACTICE AND ETHICS



DISCUSSION7gQUESTIONS


1-1.
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isciplines:7glaw,7gaccounting,7geconomics,7gpolitical7gscience,7gand7gsociology.7gThe7genvironm
ent7gfor7gthe7gtax7gsystem7gis7gprovided7gby7gthe7gprinciples7gof7geconomics,7gsociology,7gand7gpo
litical7gscience,7gwhile7gthe7glegal7gand7gaccounting7gfields7gare7gresponsible7gfor7g the7gsystem‘s
7ginterpretation7g and7gapplication.


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ists7gaddress7gsuch7gissues7gas7ghow7gproposed7gtax7glegislation7gwill7gaffect7gthe7grate7gof7ginflatio
n7gor7geconomic7ggrowth.7gMeasurement7gof7gthe7gsocial7gequity7gof7ga7gtax7gand7gdetermining7gw
hether7ga7gtax7gsystem7gdiscriminates7gagainst7gcertain7gtaxpayers7gare7gissues7gthat7gare7gexamin
ed7gby7gsociologists7gand7gpolitical7gscientists.
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countants7gensure7gthat7gthese7gsame7gstatutes7gare7gapplied7gconsistently.


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 Tax7gplanning
 Tax7glitigatio


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1-3.
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es7gother7gfunctions7gnecessary7gto7gsatisfy7ggovernmental7grequirements,7gsuch7gas7grepresentin

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1-4.
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enrolled7gagents7g(EAs),7gattorneys,7gand7gcertified7gpublic7gaccountants7g(CPAs).7gNoncomplex
7g individual,7gpartnership,7gand7gcorporate7gtax7greturns7goften7gare7gcompleted7gby7gcommercial7g
tax7gpreparers.7gThe7gpreparation7gof7gmore7gcomplex7greturns7gusually7gis7gperformed7gby7gEAs,
7g attorneys,7gand7gCPAs.7gThe7glatter7ggroups7galso7gprovide7gtax7gplanning7gservices7gand7grepres
ent7gtheir7gclients7gbefore7gthe7gIRS.


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administered7gexamination,7gor7gwho7ghas7gworked7gfor7gthe7gIRS7gfor7gfive7gyears7gand7gis7gissued
a permit7gto7grepresent7gclients7gbefore7gthe7gIRS.7gCPAs7gand7gattorneys7gare7gnot7grequired7gto7
7g 7g

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y7gare7gin7ggood7gstanding7gwith7gthe7gappropriate7gprofessional7glicensing7gboard.


Page7g57gand7gCircular7g230




1-5.
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gtax7gliability.7gMuch7gof7gmodern7gtax7gpractice7gcenters7garound7gthis7gprocess,7gand7gthe7gresulting7
g outcome7gis7gtax7gavoidance.
There7gis7gnothing7gillegal7gor7gimmoral7gin7gthe7gavoidance7gof7gtaxation7gas7glong7gas7gthe7gtaxpay
er7gremains7gwithin7glegal7gbounds.7gIn7gcontrast,7gtax7gevasion7gconstitutes7gthe7gillegal7gnonpayme
nt7gof7ga7gtax7gand7gcannot7gbe7gcondoned.7gActivities7gof7gthis7gsort7gclearly7gviolate7gexisting7glegal7
gconstraints7gand7gfall7goutside7gof7gthe7gdomain7gof7gthe7gprofessional7gtax7gpractitioner.


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1-6.
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