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 Statements on Standards for Tax Services SSTS AICPA 2022-2023

Statements on Standards for Tax Services SSTS AICPA 2022-2023

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Publication 3891 Rev. 8-2022 Catalog Number 32659P Department of the Treasury Internal Revenue Service www.irs.gov All Individual Returns With Payments will be directed to a Lockbox site Form 1040 and 1040SR U.S. Individual Income Tax Return/Payment Voucher Page 2 Form 1040-ES Estimated Tax of Individuals/Payment Voucher Page 3 Form 4868 Private Delivery Service PDS Application for Automatic Extension of Time to File Page 4 Submission Processing Center Street Addresses for Private Delivery...
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to get started one of the issues and we probably will deal with it upfront we probably could have put a few slides in but when we're talking about circular 230 there's been some controversy over whether it applies to our preparation activities at all and that was the result of some of you may recall that in 2012 the Internal Revenue Service proposed to include all tax preparers within the scope of circular 230 that was why everybody had to get a PTIN including our non license staff if they were going to prepare substantial parts of a tax return they had to obtain a PTIN and that was so that the IRS could track them

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