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n the act of using a file to shape or smooth an object, usually metal.
References in periodicals archive ?
Failure to file, non-compliant filing, or non-timely filing may result in monetary penalties and disqualification from hearings before the Tax Commission for those seeking reductions in assessment.
Most CPAs already use tax-preparation software in lieu of handwritten returns; now they can translate the same benefits to the filing side of the equation.
This guideline describes the mechanics of filing and retrieving active paper records, magnetic media, and micro image media.
a law firm filing a Form 13-D on behalf of a client that has acquired 5 percent of a company that files electronically.
So why let fear of filing hamper your productivity?
Additionally, File & Serve automatically arranges the appropriate filing or service method - electronic or paper - based on court rules and requirements to ensure attorneys are always in compliance with court orders.
Given the long judicial history, prior regulations and the lack of rationale behind the 1990 regulations, the Tax Court felt that established law without a timely filing requirement was unambiguous and thus did not defer to Treasury.
The team determined that as long as the records remain organized by topic, this approach would save the RMA user time when filing documents and at the same time maintain the integrity of the filing system.
You must retain that form for four years from the return due date or the filing date, whichever is later, the FTB says.
The electronic tax administration advisory committee has identified a number of benefits to using electronic filing.
17, 2001 and will be deemed to have reasonable cause for such late filing.
Primarily, electronic filing has a lower cost than other employee benefits such as daycare and fitness centers.