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Scholars Day: April 9, 2014

Legal Permissibility of Schedule UTP (Uncertain Tax Position)

This presentation examines the recent history of the attempts to apply work product privilege to members of the accounting profession, and reasons for the failure (and in rare instances, success). It will focus mainly on the attempts to protect tax accrual workpapers (TAPs), and the parallels between these workpapers, and the information required to be disclosed on Schedule UTP (standing for Uncertain Tax Position). It will discuss the various treatments of TAPs in the different federal districts, and the need for a single unifying standard.

Please note that presentation times are approximate. If you are interested in attending sessions with multiple presentations, please be in the room at the start of the session.
Presenter: Alexander Theuman (Undergraduate Student)
Topic: Accounting
Location: 127 Hartwell
Time: 9 am Session I