is allowed, however, for condominiums.
Works with tax professional associations and industry organizations such as the AICPA to get direct feedback on electronic filing
and other initiatives.
For texts that describe, compare, and contrast these methods (and provide filing
exercises on disks), see Professional Records and Information Management and Records Management, 7th Ed.
Bowne was the first registrant to sign up as a pilot EDGAR flier in 1984 and has EDGAR-filed its own compliance documents ever since, Bowne also made the first operational EDGAR filing
on July 15, 1992.
These functions minimize risk of incurring fees or filing
or serving past deadlines, while the overall increase in efficiency helps firms grow their business by minimizing time and expense spent on filing
and service issues.
Foreign taxpayers should note however that Swallows is not a blank check for not filing
In this case, most project participants did not perceive a problem with their prior filing
system and, therefore, saw no benefit to changing filing
an exemption for business returns, especially given the fact that many business filings
could not be electronically filed.
The most notable is the difficulty a CPA firm faces in executing the self-selected personal identification number (PIN) to make electronic filing
17, 2001 and such late filing
and payment will be considered due to reasonable cause so that late filing
or late payment penalties will not be imposed.
Even though the foregoing advantages make electronic filing
appealing to employers, there are some aspects of the program that could cause people to hesitate in offering this benefit to employees.
The Court instituted electronic filing
for asbestos cases on a limited basis with File & Serve in 1998, and decided to expand its use of the technology based on the success of the project.