LORWLoss of River Water
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References in periodicals archive ?
the Lorw, couits concluded that the Treasury/IRS did riot have the authority to, regulate heretofore unlicensed preparers under Circular 230 because return preparation did not constitute "practice" under Circular 230, as "practice" only meant "representing' a taxpayer in a matter before the IRS and that rciutti preparation was just that: prTaration for the client's submission of a return that did not involve uetutti preparation.