| Exhibit 3: Hidden TaxCase 2 |
| The hidden tax is 27.7% of the base tax. |
 |
| *Base tax represents tax due if there were no hidden taxes. |
boes_ex3
SPONSORED REPORT
Get your clients ready for tax season
Upon its enactment in March, the American Rescue Plan Act (ARPA) introduced many new tax changes, some of which retroactively affected 2020 returns. Making the right moves now can help you mitigate any surprises heading into 2022.
100th ANNIVERSARY
Black CPA Centennial, 1921–2021
With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.
From The Tax Adviser
From CPA Insider