Legal Specialization / EMC / ERO / David Lee Rice / /
Country
United States / /
Currency
USD / /
Facility
IRS Pub / See IRS Pub / State Bar of California Board / Cal Poly Pomona’s College of Business / /
IndustryTerm
begun auditing / software error causing / online filing / Software developers / software allowing taxpayers / software developer / satellite offices / municipal finance bond transaction / transmission systems / substantive law / proper computer hardware / advertising material / tax law / tax preparation software / /
Organization
IRS office of Professional Responsibility / Cal Poly Pomona’s College of Business / Joint Committee on Taxation / IRS office of Program Evaluation and Risk Analysis / Internal Revenue Service / Tax Administration / Government Accountability Office / U.S. District Court / Department of Accounting / U.S. Securities and Exchange Commission / Department of Justice / Department of the Treasury / Congress / California Board of Legal Specialization / Senate Committee on Finance / IRS Appeals Office / Department of Treasury / EROs / ABA’s Income and Family Tax Section Committee / IRS office of Research / /
Person
Russell M. Ozawa / David Lee Rice / Russell M. Ozawa David Lee Rice / /
Position
investigator / tax preparer / attorney / Treasury Inspector General / sheriff / prosecutor / Secretary / e-file monitoring coordinator / Certified Tax Specialist / prosecutor / judge / Professor / heading up the Tax Program / same attorney / CPA / Professor / Commissioner / Secretary of Treasury / paid tax preparer / Chair / same CPA / attorney / CPA / software developer / /
ProvinceOrState
Texas / Kansas / Oregon / New York / Florida / California / Colorado / /
December 2011–JanuaryThe Kindler and Gentler IRS Is Targeting E-File Practitioners—Are You in Compliance? By David Lee Rice and Russell M. Ozawa