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What Are the Requirements Tobe Satisfied for the Issue of an Injunction

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Essay

What are the requirements tobe satisfied for the issue of an injunction by the IRS against a TRP whois guilty of misconduct toprohibit him or her from engaging in such misconduct or from practicing as a return preparer?


Definitions:

Current Liability

A financial obligation that a company is required to pay within a year, such as accounts payable, short-term loans, and accrued expenses.

Defined Contribution Plan

A retirement plan in which the employer, employee, or both make contributions on a regular basis, but the future benefit is not predetermined.

Pension Plan

A type of retirement plan that requires an employer to make contributions to a pool of funds set aside for an employee's future benefit.

Annual Pension Contributions

The total amount of money contributed to a pension fund by the employer, employees, or both within a year, intended to support employees' retirement benefits.

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