What a beautiful post I heart new life. She’s goguroesJust stopping by from The Wiegand’s, sweet Casey’s blog, to personally invite you to join me for An Aloha Affair; a sort of end of week gathering and mingling and growing together. I’d love to have ya, stop by anytime xo,Nicolelocalsugarhawaii.com

Anon-I was just reading the National Association of Tax Professional’s analsyis of the housing tax bill and came across the following statement -“If the individual is married, neither the individual nor his spouse may have had a present ownership interest in a principal residence during that three-year period.”So if you have never owned a principal residence but you wife has during the three-year “look-back” period than her ownership would disqualify you for the credit. It does not matter that she purchased or owned the principal residence before you were married.TWTP

Robert,Interesting post and comments.We have alywas suggested clients use certified mail return receipt. We have had situations where the tax authorities have questioned the timeliness of the filing and have produced the green card.In one situation, back when the returns were mailed in, an elderly client put the check payable to the IRS in with the state return and the check payable to the state in with the IRS return. It took us about 9 months to sort this out. We produced the green cards along with a narrative of what happened to get the penalties abated.I hope you enjoyed your time off at the shore. Regards,Tom Scanlon

To follow up on Joe (and Riles), etncomisos generally consider barriers to entry (such as the TPIN registration and annual fee) a distortion to market equilibrium which would reduce societal welfare UNLESS the benefits of correcting market failures (the damage done by incompetent preparers) exceeded this cost. Some realistic examples of people who will be hurt by the TPIN: women with tax skills and more than one preschooler who might prefer to stay home and prepare a dozen or three tax returns for fun money and retirees who may want to do a few dozen tax returns to supplement Social Security. For those preparing a small number of returns, the fees and paperwork is a significantly greater aggrevation than it is for tax preparers (whether EAs, CPAs or previously unregistered) who prepare hundreds of tax returns per year–and the “small-timers” may still be keeping up with CPE and changes in tax law.Another facet of the Alban “Licensure” article which I mentioned in a Tick Marks post is that Alban actually agrees with you that the exemption given to attorneys and CPAs is unfair (his reasoning–political connections of attorneys and CPAs).