Survey of Tax Practitioners and Advisers, 1986: [United States]

This data collection was undertaken to examine the roles of tax preparers and advisers in preparing returns, advising clients on different aspects of business and family financial planning, and representing taxpayers before the Internal Revenue Service on appeals and in litigations involving examination deficiencies. The study was also designed to measure the potential impact of preparers on tax administration by examining the number of returns prepared by preparers with certain attitudes, opinions and reported behavior....
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