A practitioner is engaged to prepare a client's federal income tax return for 2017 and 2018. The practitioner files the 2017 return on the client's behalf and provided copies of the 2017 return and all related documents to the client. After the 2018 return is prepared, the client disputes the fees for the 2018 tax engagement, terminates the relationship, and requests all tax returns and related records. The client has not yet paid for preparation of the 2018 return. Under IRS Circular 230, which records must the practitioner return to the client? Schedules the practitioner prepared, which the client needs to file in its 2018 federal income tax return. The engagement letter executed by the client for preparation of the 2018 federal income tax return. An appraisal the practitioner prepared in connection with the 2017 federal income tax return. Notes the practitioner took when meeting with the client about the 2017 and 2018 tax returns.

Overspeculation and a decrease in consumer confidence are both leading factors of: ?

Net income and owner's equity for four businesses four different proprietorships, jupiter, mars, saturn, and venus, show the same balance sheet data at the beginning and end of a year. these data, exclusive of the amount of owner's equity, are summarized as follows: total assets total liabilities beginning of the year $550,000 $215,000 end of the year 844,000 320,000 on the basis of the preceding data and the following additional information for the year, determine the net income (or loss) of each company for the year. (hint: first determine the amount of increase or decrease in owner's equity during the year.) jupiter: the owner had made no additional investments in the business and had made no withdrawals from the business. mars: the owner had made no additional investments in the business but had withdrawn $36,000. saturn: the owner had made an additional investment of $60,000 but had made no withdrawals. venus: the owner had made an additional investment of $60,000 and had withdrawn $36,000. jupiter net income $ mars net income $ saturn net income $ venus net income $

A.j. was a newly hired attorney for idle time gaming, inc. even though he reported directly to the president of the company, a.j. noticed that the president always had time to converse with the director of sales, calling on him to get a pulse on legal/regulatory issues that, as the company attorney, a.j. could have probably handled. a.j. also noted that the hr manager’s administrative assistant was the go-to person for a number of things that would make life easier at work. a.j. was recognizing the culture at idle time gaming.