House bill offers fairness to small case claimants. (bill allowing certified public accountants and enrolled agents to represent taxpayers in certain Tax Court cases involving $10,000 or less) (column)

From: The National Public Accountant | Date: May 1, 1991| Author: Barr, Dorothea | Copyright information

In this month's column, I would like to focus your attention on a new piece of legislation which was recently introduced to benefit the accounting profession, the small business community and even the U.S. Tax Court.

On March 19, 1991, Congressman Leon Panetta (D-16-CA) introduced H.R. 1485 to provide that certified public accountants and enrolled agents may represent taxpayers in certain Tax Court cases involving $10,000 or less. Responding to concerns expressed by the...

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