| 000 -LEADER |
|---|
| fixed length control field |
00821nam a22001697a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230422093409.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230422b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Hibschweiler, Arlene |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Helping clients avoid employment tax criminal penalties |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 #3 - SUMMARY, ETC. |
|---|
| Summary, etc |
The article focuses on the role played by tax professionals in addressing nonpayment of tax early and helping clients to avoid employment tax criminal penalties. It highlights the Treasury Inspector General for Tax Administration's (TIGTA) report about trends and recommendations for enforcement of employment tax obligations |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Salzman, Martha |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Tedesco, Michael |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Feb 2018, Vol. 225 Issue 2, pages 67 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |