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On March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act (ACA) into law. Part of the new legislation included the addition of Internal Revenue Code (IRC) [...]

The author discusses tax issues related to recycling electronics, technology education, Internet taxation, and technology acronyms.

This article reviews computer applications of interest to tax practitioners as well as related acronyms.

The author discusses tax practitioner privacy and security issues related to corporate computer networks connected to the Internet. Applicable federal laws are analyzed and links to relevant online resources are included.

The author discusses the use of computerized spreadsheets and databases by tax accountants.

The author discusses the developing use of wireless communication systems, such as wireless local are networks and wireless wide area networks, by tax advisors and firms.

The author presents resources for tax professionals on information technology related to their practice.

The author discusses planning necessary for computer recovery.

Most tax professionals are under pressure to establish a Web presence. Networked computers and Web browsers have created a powerful mechanism for communicating in a new and different way. It [...]

Widespread electronic filing of tax returns is an IRS goal largely due to the administrative costs of processing and storing paper-based tax documents. The IRS has made available to individuals, businesses, and estates and trusts telephone-based or electronic mail-based tax-filing options. Special record retention rules and procedures must be followed.

The AICPA's 2007 Top Technology Initiatives named 'identity and access management' and 'securing and controlling information distribution' as the second and seventh most influential technologies, respectively. These technologies depend, in [...]

The author discusses the Electronic Signatures in Global and National Commerce Act of 2000 and its impact on tax planning professionals.

The author discusses Internet commerce taxation developments with web sites to topical resources.

The author presents Internet resources on tax law for tax professionals.

The author examines the American Institute of Certified Public Accountants' Internet XYZ program and issues related to Internet use for accountants and tax consultants.

The author discusses virtual private networks and information technology for tax professionals. Relevant Web site addresses are provided.

Security measures to protect computer hardware and software which tax consultants may find valuable regarding their information technology are the subject of this article. Several relevant Web site addresses are included.

The author discusses anticipated technological advances for the year 2000.

The author discusses business models which are peculiar to electronic commerce which include business-to-business commerce, business-to-consumer commerce, and more complex arrangements. Relevant Web site addresses are provided.

Web site addresses which contain information concerning the national, state, and local taxation of electronic commerce are included in this discussion of the increasing importance of this taxation issue and the need for its resolution.

The author discusses planning issues surrounding the acquisition and maintenance of information technology with a focus on the analysis of total costs and benefits which may be difficult to quantify but important in the long term. Web site addresses useful to tax practitioners are included.

The author provides several Web site addresses which may be useful to tax professionals instituting knowledge management programs in the context of a networked practice. The author differentiates knowledge management from information management and discusses issues which may arise when implementing a knowledge management program.

Several Web site addresses are the focus of this article exploring knowledge management for tax professionals. Specific techniques for utilizing Internet search engines and directories are included.

The author provides several World Wide Web site addresses valuable to tax professionals for information concerning business valuation. Web sites include educational sites, sites containing applications such as spreadsheets, and those connected with professional organizations.

World Wide Web sites which contain information or services valuable to clients of estate or financial planners are presented. Planners may wish to help clients with their choices of Web sites and online financial services. General estate and financial planning information is available in addition to more specific information covering topics such as home buying.

This article focuses on privacy and security issues which arise when tax professionals use networked computers. Access, destruction, and interruption of systems are three risks which often are posed by company insiders. The overall solution to such problems is the use of various methods which will effectively deny access, such as encryption and authentication methods.

This article examines the various information technologies available to tax professionals who may be considering establishing virtual offices. Technologies enabling remote communications and transactions are discussed. Available software, Internet uses, and technology administration and training are issues addressed.

Expansion of statutory or regulatory definitions aimed at broadening the tax base is the response states have taken to the Internet Tax Freedom Act of 1998 which limits electronic commerce taxation. The nexus definitions which are developing have not fully been established by judicial review. Residence-based taxation has received favorable attention in the international arena, where taxation of electronic commerce is also a salient issue. Interstate and international businesses need uniform and consistent tax treatment for administration and planning purposes.

The increase in electronic commerce has resulted in confusion and conflict regarding jurisdictional issues concerning state taxation. Nexus issues reached the US Supreme Court in Quill v. North Dakota and the Supreme Court of South Carolina in Geoffrey, Inc. v. South Carolina Tax Commission. Congressional response has been sparse with the Internet Tax Freedom Act of 1998 being the only major legislative initiative. Reference to relevant World Wide Web sites may be useful.

Tax consultants can address their business competition by creating World Wide Web sites for their businesses. Such a strategy is aimed at marketing, communicating with clients, and virtual office management. Creating a site involves a great deal of time and planning and may involve the decision to outsource some or all of the project.

Tax professionals may find value in specific World Wide Web sites which provide information concerning electronic commerce and its influence on taxation and on business practices. Electronic commerce concerns computer networks which include varieties of Internet, extranet, and intranet networks. These networks provide new business-to-business channels of communication and commerce.

Tax accounting problems may arise for tax consultants and their clients if the Year 2000 computer problem is not managed. Legacy systems used to calculate values according to time, such as with bonds, are obvious problems in the accounting field. Technological failures, which could range from minor to severe, may have legal implications. Disclosure is an advisable business practice which is legally required for certain types of businesses. Several World Wide Web sites exist which contain relevant information regarding the general problem, compliance, and disclosure.

Tax practitioners should be aware of the complexities and professional opportunities which exist in the area of electronic commerce. Tax policy is not settled and will continuously be influenced by technological changes. Issues which concern policy makers include taxation jurisdiction, income sourcing, and income characterization. Tax collection and free trade are important matters which will be considered when making ultimate policy decisions.