Page 4
THE BATTALION
TUESDAY, MARCH 4, 1980
THE BATT>
MONDAY. MARC
Lunch
C. K. Krumbottz serves
of sandwiches, burgers, s
super salad bar Join ui
2 p.m. Mon, through Fit
Our super I
spread of n
and get Va f
VISA'
815
Harvey Roac
C5.
WE'LL i
NOT INTE
GINEERir
A U.S. N/
Battalion
Classifieds
Tax law reform confuses,
penalizes tax preparers
OFFICIAL NOTICE
OFFICIAL NOTICE
WANTED
OFFICIAL NOTICE
COLLEGE OF SCIENCE
English Proficiency Examination
ALL JUNIORS and SENIORS
in curricula of the College of Science must take the English
Proficiency Examination on
WEDNESDAY, MARCH 19, 1980,
at 7:30 p.m.
BIOLOGY Department Curricula.... Room 113 BSBE
CHEMISTRY Department Curricula Room 228CHEM
MATH Department Curricula Room 101 Milner
PHYSICS Department Curricula.... Room 301 RHYS
In order to qualify as a candidate for a degree in the College of Science, each
student must demonstrate an ability to express himself (or herself) in accept
able English. This requirement may be satisfied by (1) passing an examina
tion in English composition (ERE) taken not later than the spring semester of
the junior year, or (2) completing English 301 with a minimum grade of “C”.
ANY STUDENT WHO FAILS THE WRITTEN EXAMINA
TION (ERE) MUST SATISFY THE ENGLISH PROFICIEN
CY Requirement by taking English 301 and
EARNING A MINIMUM GRADE OF “C”.
For information and guidelines on the nature of the examination, check with
^ the departmental secretary. mt?
Need any type work during Spring Break. 693-
2702. 114t3
Typing. Experienced, fast, accurate. All kinds
822-0544... Itfo
United Press International
NEW YORK — A big accounting
firm preparing the tax return for a
sizable Connecticut company
erroneously included an extra $250
in the company’s $100,000 invest
ment tax credit. The accounting firm
was fined $100 for “negligence.”
A reputable New York tax prepar
er made a mistake on an individual’s
Typing. Full time. Symbols. Notary Public.
823-7723... 76tfn
CASH FOR OLD GOLD
' Class rings, wedding rings, worn
► gold jewelry, coins, etc.
► The Diamond Room
Town & Country Shopping Cantor
^ 3731 E. 29th St., Bryan
846-4706
out
MUSICIANS
WANTED
J
N
The band “JAZZ” is regrouping and
needs a KEYBOARD PLAYER and
DRUMMER. We currently work most
weekends and some weeknights.
Requirements: Keyboard- must read
charts; Drummer- Have some ex
perience and own set.
Call Darlene for appointment,
10-5 Monday through Friday.
L 845-3561 ii4t:
HELP WANTED
$500/thousand addressing and stuffing circu
lars. Free information. Z J Enterprise/2318
Woodbum/Middletown, Ohio 45042 HOtlO
Cooperative Education in the College of Liberal Arts needs
a number of students for summer and fall placement in the
Brazos County Bridgehouse. The students need to be of
Junior, Senior, or Graduate classification. The pari time
positions will pay S3 oer hour. For more information, please
contact Susannah Clary or Henry D. Pope in Room 107.
Harrington Tower or call 845-7814 114t4
WANTED
FAST FOOD PERSONNEL
Cooperative Education in the College ot Liberal Arts has an
opportunity to place a student with Saudi Research &
Marketing, Inc located in Houston. The student must be of
at (east Junior classification and have a Journalism or
Technical Writing major. For more information, please con
tact Henry D. Pope or Susannah Clary at 845-7814 or
come to 107 Harrington Tower. 11414
3.15/hr.
Cooperative Education in the College of Liberal Arts has
four positions available in the probation offices located in
Caldwell and Bryan. The positions are for summer place
ment and require students of Junior, Senior, or Graduate
classification. Students will work as assistant probation
officers on a full time basis. For more information, please
contact Henry D. Pope or Susannah Clary in Room JOT,
Harrington Tower or call 845-7814.
114(4
•FREE FOOD
•PAID VACATIONS
•ROOM FOR
ADVANCEMENT
•GOOD WORKING
ENVIRONMENT
*NO EXPERIENCE
NECESSARY
FULL OR PART TIME
11 a.m.-2p.m.
7 p.m.-2 a.m.
5p.m.-2a.m.
APPLY IN PERSON
BETWEEN 9:30 a.m.-11:00 a.m.
501 S. TEXAS AVE.
FOR SALE
FOR SALE
1971 Ford Torino Station Wagon. V-8, automa
tic $1000 O.N.O. 693-2702. 114t4
Snow Ski Equipment: Rossignol Skis, Hanson
Boots-Size 6, Poles. Only used twice. 693-
5703. H2t5
SPECIAL NOTICE
Will care for your plants over Spring Break.
693-2702. 114t2
1974 MAZDA WAGON
Needs some repair,
$350
or best offer.
Call Frank after
6 p.m.
845-3101
DANVERs
Female - Part Time
To work nights & weekends
APPLY IN PERSON
201 Dominik, C.S. 34t?
PERSONALS
'PROBLEM PREGNANCY? Free abortion
counseling and referrals. Call (713) 779-
2258...62tfo
Concerned about the plight of Humanity? We
are!!! 696-1626. 114tl
WEIGHT WATCHERS is a unique
program of weight reduction that helps
you to lose weight without starving and
also shows you how to keep it off fore
ver. College Station class meets
Thursdays, 5:15, Lutheran Student
Center, 315 N. College Main. For
further information call 822-7303.losti
CHAMPION CHIU RECIPE
Quick, Easy
$1.00 and stamped envelope
P.O. Box1825
Uvalde, TX 78801
11315
DRAPERIES PLUS
NEEDS SEAMSTRESSES!
Immediate employment
$3.10/hour plus. Hours negotiable.
Call 823-5688
Monday through Friday
8:30 a.m. to 4:30 p.m. 11213
PREGNANCY TESTING
Counselling on all alternatives
and birth control methods.
Women's Referral Center,
3910 Old College Road.
846-8437
NEEDRIDETO
FT. COLLINS, COLORADO
or nearby vicinity
during Spring Break.
Will help defray cost.
Call 845-4951 before 5:00 pm.
or 846-9260 after 5:00 pm.
THE ORIGINAL TEAM
CLEANING AGENCY
Wants reliable, energetic employees with phone
and car for residential or commercial cleaning.
$3.30/hour and up, plus travel
HOME CARE SERVICES
846-1905
112tfn
Now Taking Applications
For Cashiers and Hostesses
APPLY IN PERSON ONLY
At Ken Martin’s
1803 S. Texas next to Sears
SERVICES
Unexpected
Pregnancy?
Services thru the 20th week
Awake or Asleep
Women’s
Health Services
Dallas, Texas
(214) 349-9533 Call Collect
TYPING. Prompt, professional. 823-5726.
113118
LOST
Typing!! Reports, Dissertations, etc. ON THE
DOUBLE. 331 University. 846-3755. HOtfn
■ ^erv!ceTo7%l
Chrysler Corp. Cars
Body Work — Painting
HALSELL MOTOR
COMPANY INC.
■ Dodge Sales and Service Since 1922*1
^141^Texas Ave. 823-8111 |
REWARD
Lost blonde male Cocker Spaniel puppy.
Last seen in vicinity of College Main and
Nagle. Has congenital birth defect.
NEEDS MEDICATION!
Please contact 846-5896 or 693-
7306.
11015
WE’RE LO<
POWER F
MONTH FC
HAVE DEC
YOU CAN
WRITE:
r’THlWsWmiflikr***
is looking for prospective team members for
X- CITY LEAGUE SOFTBALL. *
^ If you have played Industrial League, City League, Collegiate, or Semi-pro
•^baseball and would like to play with a first-rate organization give us a call.^
^Either come by 4201 College Main and talk to Julian McMurrey or Michael
^ Holt between 1:00 and 3:00 pm., Monday through Friday, or contact MichaelH
Afnolt at 779-9537, after 5:00 pm. JT
Only serious, experienced
^ individuals need apply. ^
(uniforms supplied)
******* WWW+W+W*
<fSr r ’ ■ r ( lw
5 LOST J
Gold, pear shaped necklace, £
S with saphires around diamond. «
* LARGE REWARD!! J
■X’ Very sentimental. 'J
* Please call 845-8273. mts *
return, prompting government tax
agents to look at all returns handle
by the preparer. Clients began call
ing the preparer, worried about his
work.
Such enforcement action by the
Internal Revenue Service to weed
out filing errors alarms some tax re
turn preparers. They claim they are
being forced into doing audits for the
IRS, into substituting as tax collec
tors and that this pushes up fees for
anyone hiring help for their returns.
“It’s almost an atmosphere of
fear,” said William Wasserman, a
New York certified public accoun
tant, of the IRS penalties being
assessed more frequently against
preparers.
About four in 10 individual tax
payers paid for tax return assistance
last year and virtually all businesses
have help so what affects preparers
has a far broader impact, particularly
FOR RENT
Large quiet room. No bills. Graduate student
preferred. $150.00. 696-1296. lilts
TEXAS A&M UNIVERSITY ATHLETIC
DEPARTMENT
RESIDENT ADVISOR POSITIONS
AVAILABLE
QUALIFICATIONS: Resident advisor candidates must be senior or
graduate student classification with overall
2.25 GPA and some residence hall experience
preferred but not necessary.
DUTIES: Live with the student athletes in Cain Hall, serve as coun
selor to the athletes, and act as liason between Resident
Manager and Athletic Department administrators.
STIPEND: Room and Board
In-state tuition waiver
APPLICATIONS
AVAILABLE: Cain Hall (campus) or Leroy Sutherland 845-
4692
mRHn
NEW EFFICIENCIES
$159 month. One bedroom from
$180 month. All bills paid except
electricity. No pets. Villa West
Apartments, south of Villa Maria.
Lorraine Peterson, manager. 822-
7772. I77tfn
PRE-LEASING
MHSPACES
FOR STUDENTS
-Over 400 spaces (many shaded)
-Swimming pool -Club House
-Laundry -Security Patrol
Can accommodate 12 ft. to 14 ft. homes.
$75/month; $50 Deposit
Call or come by
WESTERN VILLAGE
MOBILE HOME PARK
2001 Beck St.
Bryan 822-6912 113
now as a new tax-filing season is
under way.
The preparer always has been sup
posed to question glaring discrepan
cies and advise the client that back
up documents are needed for some
types of deductions. By and large
though, he could rely on the
taypayer’s word without delving into
financial records.
But Wasserman said the IRS now
seems to be pushing preparers into
conducting an audit — inspecting all
AUTO INSURANCE
FOR AGGIES:
Call: George Webb
Farmers Insurance Group
3400 S. College 823-8051|
ALLEN
Oldsmobile
Cadillac
Honda
SALES - SERVICE
“Where satisfaction is
standard equipment’
2401 Texas Ave.
779-3516
Eddie Dominguez 66
Joe Arciniega '74
till
If you want the real
thing, not frozen or
canned ... We call It
"Mexican Food
Supreme.”
Dallas location;
3071 Northwest Hwy
352-8570
receipts, cancelled checks and the
like — before filing a client’s return.
“If we have to follow this procedure,
the cost (of preparing a return) could
easily double,” he said, with the in
creases greatest for those with com
plicated returns.
Not all tax preparers share Was-
serman’s alarm and the IRS, though
admitting some confusion over its
rules, denies it expects audits by pre
parers.
H&R Block, the nationwide tax
firm that works on about 10 percent
of all individual tax returns, keeps
close tabs on IRS penalty policies but
doesn’t have problems yet and
doesn’t expect any that would affect
its rates.
Other tax specialists, while seeing
a definite IRS clampdown on prepar
ers, aren’t worried since they say it
seems directed at fly-by-night oper
ators.
Despite the disagreement about
threats to their business, there’s no
question preparers have come under
closer scrutiny as the IRS enforces
parts of the 1976 tax reform act ap
plying to those who charge a fee to
figure tax returns.
While the taxpayer is responsible
for any unpaid tax plus interest —
the interest charge just doubled to 12
percent this year — the 1976 act for
the first time imposed several types
of penalties on preparers:
— $25 for omitting their signa
ture, address or identification num
ber on the taxpayer’s return or failing
to keep records;
— $100 for a return error blamed
on the preparer’s negligence; and a
maximum $500 in each case where
the preparer “wilfully” tries to
understate the client’s tax bill.
Most penalties levied have been in
the $25 category for errors caught
during routine processing of returns.
More are found through audits. But
the latest figures show that since the
start of the penalties, the IRS also has
asserted some 5,700 $100 penalties
and 650 in the $500 category, which
borders on a criminal offense.
“They’re hitting preparers for
penalties they never would hit the
taxpayer for,” claims Wasserman,
who also is an attorney. “If that is the
policy they are promoting, we re
going to go to court and litigate it.”
The tax law provisions, approved
by Congress late in 1976 to go into
effect for that year’s returns, caused
immediate headaches: preparers
were unsure what was required and
the IRS was not ready to put the
rules into effect The tax agency fo
cused first on the easiest of the new
rules — checking identifications.
Preparers were slapped with
thousands of $25 penalty notices for
using a signature stamp (actual hand
signing is required) and other infrac
tions. The IRS backed down on many
fines, however, agreeing that the
new rules came out too late.
Statistics are sketchy but the IRS
figures 85 percent of the 1976 re
turns done with preparer help met
the identification requirements. As
preparers grew used to the rules,
more than 95 percent of the 1977 and
1978 returns checked in processing
included proper preparer identifica
tion.
While identification cases are fair
ly clear-cut, negligence and willful
tax understatement penalties are
judgment calls made after an IRS
agent audits a return. If an audit de
termines additional tax is owed,
agents must decide if a preparer con
tributed to the tax underpayment.
In the case of the extra $250 in
vestment tax credit mistakenly taken
on the return of the Connecticut
company, Arthur Young & Co., the
preparer fought tooth and nail to
have the $100 negligence finding re
versed.
“Even though it is only $100 and
we spend much more than that fight
ing it, we won’t admit we’ve been
negligent as a matter of principle,”
said Robert Hanson, national direc
tor of tax practice for Arthur Y oung.
Hanson says firms such as his tri
ple check their work and an error
slipping through — particularly a tri
vial one — shouldn’t be considered
negligence. He says Arthur Young
has been hit with six penalties
notices, fought them all and so far has
won its appeals, including a lifting of
the Connecticut fine.
More ominous to Hanson than
cases of error is whether the IRS will
penalize preparers for reading the
many gray areas in the tax code diffe
rently than the agency.
"There are just a lot of doubtfid
items the preparer has to deal with,”
Hanson said. “He has a responsiblity
to his client to minimize tax liability
but the danger is that he will resolve
all doubts in favor of the govern
ment.”
A.J. Cheifetz, a Chicago CPA with
the firm of Lester Witte & Co.,
agrees. “If you carry it to the ex
treme, it’s pretty clear that they can
interpret any difference of opinion
their way,” he said of the IRS penalty
policy.
IKS said its regulations require
preparers only to be careful, espe
cially with such items as travel and
entertainment expenses.
“While the preparer need not
make himself an auditor or J
inspect the evidence suppoiy
deduction, ” according to IES
missioner Jerome Kurtz, It
have an obligation to satisfy
that the evidence as pren
would satisfy the requiremey;
Wasserman said there m,
gap between Washington pels;
practice in the field. Hestm
force the IRS to reveal, foret :
if it’s standard procedure is toiji
all returns handled by a
when errors are caught in
three.
The American Institute of
fled Public Accountants alsois
ducting a survey to see ho*
spread preparers feel their Iffi;
lems are. Members ofthe
pect more complaints willcome
the Northeast, wheretheysay
have taken the hardest lineom
ties.
“I suppose they are tryingtt
the overnight preparershuti
broad a net they’ve gone for
Arthur Young’s Hanson. “Hie
you know, the more likely yot
he penalized.
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Magic good
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MANOR EAST 3
[ MANOR EAST MALL
« 823-8300 1
PLITT Southern T^rarirj
\ UNIVfftSlTY SQUAftf SHOPPING CINTfR
CINEMA I
STEVE MARTIN.
ThejERK
Saturn t
Mflf DOLBY STEREO f [RUo.
Nothing can stop this wedding...except love.
nF
United Press Inlemtionil
MINNEAPOLIS-At2!,
cian Dan Witkowski is doini
well creating illusions for tie
ness world.
Witkowski’s company, Hj
Com, rarely makes
out of a hat. But it onceenlivn
benefit show at the Minneapdj
stitue of Arts by making anSij
Rolls Royce appear out of a
smoke.
Witkowski says his firm,;
quartered in Minneapolis, %
izes in “effective command
through the medium of magi
Recently, he used a flyings
and an 18-inch Martian tok
plain a very complex policy to;
national Telephone and Tek soften
Life Insurance agents. The . grain ,
appeared above the heads L e g
agents and landed on stag: they v
came the Martian, askingqn prices
about the policy. Hewaseqe;!' Aud
with a ray gun which made*.', were s
appear and disappear. respet
For Northwestern Bell,' Howai
Com applied one of its opBirtm
tions, “Living Cinema,” tok poned
troduce a new phone cornmn;/ ate Ay
system toagroupofpotentialff usual
The "Living Cinema’ teck " De;
makes it possible for article: and in
jected on a movie screen to sc was wi
pop off the screen andbecoiwk n istr;
dimensional. wheth
In addition to sales present)* to pla
MagicCom does trade shows.®
rate exhibits, fully s
lars, television and touringi
The company also produces Cl
shows for amusement parks «|
the country.
7:30
9:50
CINEMA II
Witt you cam see
mm hurl you.
DUSTIN
HOFFMAN
Kramer
Kramer
7:25
9:40
7 I 30
9:30
SAT &
SUN
li 30
3'30
5.30
7O0
9.30
BILL’S AND
AUTO TUNE I
all cars
$ 9.75p*j
Oil change FILTER&OIL Sli
Tune up & oil change
PLUS OIL & PARTS
By appointment on!)
846-9086
3611 South College te
cxiiuiixirm
drive
■i
i ★**★*★**★* fc************************-
SWING INTO SPRING
AT
LAKEVIEW
FEATURING
DENNIS IVEY
AND THE WAYMEN
PROCEEDS
GO TO THE
CHARITY DANCE UNITED
WAY
MARCH 4
8 to 12
TICKETS $2.00
SALES:
FEB 25-29 and MAR 3-4
MSC 10AM-2PM
SBISA and COMMONS
5PM-6PM
SPONSORED BY KEATHLEY HALL
DIETING?
:ven though we do not prescribe diets, we
\it possible for many to enjoy a nutritious
{while they follow their doctor s orders. Youd
\be delighted with the wide selection of b
{calorie, sugar free and fat free foods in
\Souper Salad Area, Sbisa Dining Center B0\
\ment.
OPEN
Monday through Friday 10:45 AM-1:45 PM
QUALITY FIRST