Authors contributing to the January 2013 issue

Nina Olson: Taxpayers’ Voice at the IRS page 26
Tax Season: Cued Up and Ready? page 32
Paul Bonner is a senior editor for tax-related articles and items for the JofA and The Tax Adviser. He also is an adjunct instructor teaching news writing in the School of Journalism and Mass Communication at the University of North Carolina at Chapel Hill.

Small Businesses Struggle to Navigate Provisions of the Health Care Law page 38
Sally P. Schreiber, J.D., is a JofA senior editor. She was a tax associate with a large law firm in Philadelphia for more than 10 years and was an editor with RIA for 13 years.

Small Businesses Struggle to Navigate Provisions of the Health Care Law page 38
Succession Planning: The Challenge of What’s Next page 44
Neil Amato is a JofA senior editor covering management accounting and corporate finance. He has 18 years of journalism experience at daily newspapers in North Carolina.

National Mobility Campaign Adds California and D.C.: What Does This Mean, and What Are the Next Steps? page 48
Daniel Bond is the communications manager for the AICPA State Regulatory & Legislative Affairs team. Based in Washington, the team monitors regulatory and legislative activities and trends, facilitates discussions and information sharing, and serves as an information and research clearinghouse and resource provider for AICPA members, state CPA societies, the National Association of State Boards of Accountancy, and other organizations.

FATCA: A New Era of Financial Transparency page 52
Scott D. Michel, J.D., is a member of Caplin & Drysdale in Washington who advises individuals and corporations in criminal and civil tax examinations, and who has extensive experience in handling matters arising from the U.S. government’s recent crackdown on undeclared foreign accounts. He is an adjunct professor of law at the University of Miami (Fla.) School of Law Graduate Program in Taxation, and a council director for the ABA Section of Taxation.


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.