With no guidance available, tax practitioners and their clients have to figure out how much risk they want to take.
Roger Russell is a senior editor at Accounting Today. He focuses on tax developments, compliance, and professional liability issues affecting CPAs, drawing on his background as a tax attorney and experience as a researcher and analyst in major tax publishing companies. Roger's insights have been featured in Financial Planning, American Banker, Digital Insurance, TheMJ, and the International Federation of Library Associations and Institutions (IFLA).