A quarterly magazine from the National Association of Enrolled Agents
Fall 2026 vol.44 no.3
The Tax Risk Hiding in “Due From”
Feature Article

The Tax Risk Hiding in “Due From”

How informal owner advances and related-party transfers become tax problems. Most closely held business owners do not call their enrolled agent before moving money. They transfer funds... Alexander Jones, EA

Fall 2026, Feature Article, audit, fair market value, §162, §482, §6001, applicable federal rate, AFR, related-party, §7872, family-owned business, closely held business
Internal Revenue Service Authorization in Practice: The Form 2848 and Form 8821 Errors That Leave Practitioners Without Authority to Act
Feature Article

Internal Revenue Service Authorization in Practice: The Form 2848 and Form 8821 Errors That Leave Practitioners Without Authority to Act

An Internal Revenue Service (IRS) notice arrives for a client with a balance due. At intake, the practitioner filed Form 8821 rather than Form 2848—signed, recorded on the Centralized Authoriz... Forrest Baumhover, EA

Fall 2026, Feature Article, representation, Practitioner Priority Service, PPS, Form 8821, Form 2848, Centralized Authorization File, CAF, Tax Pro Account, power of attorney, authorization
Not Every Internal Revenue Service Letter Is an Audit: Representing Individual Taxpayers in Underreporter and Correspondence Examination Matters
Feature Article

Not Every Internal Revenue Service Letter Is an Audit: Representing Individual Taxpayers in Underreporter and Correspondence Examination Matters

Most individual taxpayers who hear from the Internal Revenue Service (IRS) never sit across a table from an examiner. They open an envelope. What that envelope contains may come from either of two distinct compliance programs, and the d... Anish Sanghi, EA

Fall 2026, Feature Article, audit, CP2000, Schedule C, Form 2848, earned income tax credit, EITC, §6662, Centralized Authorization File, Form 1099-B, Schedule A, Form 8949, Form 1040-X, examination, Schedule D, §6664(c), §7602(a), Form 4549, Automated Underreporter, AUR, CP 2501, Circular 230 §10.22(a), IRS Document Upload Tool, Form 12203, §6212, Form 12661, §6511, First- Time Abatement program, FTA, Automatic Exemption from Penalty program, AEP, §6664(c)(1), failure-to-file, failure-to-pay, failure-to- deposit, Circular 230 §10.21, Circular 230 §10.33
When Tax Compliance Becomes an Immigration Issue
Feature Article

When Tax Compliance Becomes an Immigration Issue

How Enrolled Agents Can Help Clients Navigate Naturalization, Good Moral Character, and N-336 Appeals.* On July 4, 2026, the United States marked the 250th anniversary of the Declaration of Independence.iJose Delgado, EA, NTPI Fellow®

Fall 2026, Feature Article, immigration, naturalization, Form N-336, Form N-400, citizenship, Policy Memorandum PM-602-0188, §336, U.S. Citizenship and Immigration Services, USCIS, good moral character

Department Highlights

Editor's Message  

Occupying an Empty Chair

Fall 2026, Editor's Message, representation, practice management

President's Message  

New Beginnings, New Opportunities

Fall 2026, President's Message, advocacy, practice management

EVP Message  

What Is a Political Action Committee and Why It Matters

Fall 2026, EVP Message, advocacy, NAEA PAC