Navigating Tax Relief: Understanding Injured Spouse vs. Innocent Spouse Relief
Tax professionals often encounter complex situations where marital obligations intersect with tax liabilities.
Capitol Corner
Advocacy is the heart of the National Association of Enrolled Agents.
Tax News Briefs
Does reliance on a tax preparer to e-file a return provide reasonable cause?
2024 Call for Articles
EA Journal is accepting articles on a variety of topics.
Feature Article 
Navigating Tax Relief: Understanding Injured Spouse vs. Innocent Spouse Relief
Tax professionals often encounter complex situations where marital obligations intersect with tax liabilities, especially when dealing with joint returns. In such cases, both spouses assume ... Desmond Hudson, EA
Feature Article
To Acquiesce or Not: The IRS’s Actions on Decisions
Despite their importance in tax administration, there has been very little written about the Internal Revenue Service’s (IRS) Action on Decisions (AODs) processes, as well as its inclination to focus on certain Internal Revenue Code (IRC) sections. An understanding of... Joel M. DiCicco, CPA, Philippe Dubois, and Richard S. Gendler, JD
Feature Article
Will Your Client’s LLC Operating Agreement Make an Election Under Subchapter S Invalid?
Organization of a business enterprise as a limited liability company (LLC) has a number of advantages. In addition to ease of formation, state LLC acts dispense with many of the formalities required for corporations and wide latitude is given to... Patrick D. Dimmitt
Fall 2024,
Feature Article,
Private Letter Ruling 202110010, Corporate Governing Provision Statement, Form 8832, §704, §3.06(d), §1362(f), §83(b), s corporation, Treas. Reg. §1.704-1(b)(2), stock, Treas. Reg. §1.704-1(b)(2)(ii)(b)(2), employee, §1361(1)(D), Private Letter Ruling 202111011, election, Treasury Regulation §1.1361-1(l)(1), Private Letter Ruling 202310001, LLC, §338(h)(10), Uniform Limited Liability Company Act, Form 1120-S, Subchapter S, ULLCA, safe harbor, Private Letter Ruling 201949009, §105(b), debt, Private Letter Ruling 201930023, Rev. Proc. 2022-19, limited liability company, Private Letter Ruling 202315005, §3.06
Department Highlights
Editor's Message 
How Deep Does Your Representation Go?
Fall 2024, Editor's Message, representation, Schuldiner/Smollan Leadership Academy, leadership, practice management
