"and without knowledge of partner or shareholder need for information on items of international relevance."

 

---

That sounds like a lawsuit waiting to happen.  Good luck trying to establish what you didn't know and when you didn't know it!

Gives a whole new meaning to the phrase "don't ask questions you don't want the answers to."

I guess if you're not up on your CPE then you have no knowledge of any need for this information, right?

The COVID disaster wasn't bad enough, the IRS has to invent brand new disasters this year.  Meanwhile there are still 6 million--oops, sorry, we didn't have enough people who actually showed up to work to count how far behind we were, correction 24 million--unprocessed tax returns.  But this is the perfect time to add 30 pages of data to PTE returns.