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American University Business Law Review Volume 7Issue 3Article 42018Failing to Prepare: The Importance of Regulating Tax Return Preparers Following the Passage of the Tax Cuts and Jobs Act Jacob Peoples

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What is failing to prepare?

Failing to prepare refers to the act of not planning or making necessary arrangements in advance.

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Since failing to prepare is more of a concept than a form or document, there is no specific way to fill it out.

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The purpose of failing to prepare is to highlight the importance of planning and making necessary preparations in advance to avoid negative consequences.

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There is no specific information that must be reported on failing to prepare as it is a general concept.

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