The Sleeping Giant Is Awake!
2023 will be a critical year for tax policy and tax administration for the IRS.
2023 Call for Articles
EA Journal is accepting articles on a variety of topics.
Feature Article 
IRS Tax Examinations in the Past and Future and the Impact of the Inflation Reduction Act on the IRS’s Audit Activities
In June 2011, Internal Revenue Service (IRS) Commissioner Shulman warned that the proposed cuts of $2 billion to the IRS’s budget in the United States House-passed fiscal 2012 budget resolution could have a long-term impact on taxpayer compliance. Notwithstanding the commissioner’s warni... Marcus Dyer, CPA
Feature Article
Tax Credit Bonanza: Benefits in the Inflation Reduction Act
The Inflation Reduction Act (IRA) of 2022 uses dozens of tax credits to move the United States towards energy efficiency and clean energy development. Five of these credits will be essential to know for client tax planning and advi... Thomas Gorczynski, EA, USTCP
Jan/Feb 2023,
Feature Article,
energy investment credit, Notice 2016-51, §25C, carbon oxide sequestration credit, clean vehicle credit, residential clean energy credit, second generation biofuel credit, Clean Air Act, §25D, sustainable aviation fuel credit, §30B(b)(3), §48E, IRA, clean hydrogen production credit, §30D(d)(1)), §45Z, modified adjusted gross income, manufacturer’s suggested retail price, §45Y, MAGI, MSRP, clean fuel production credit, electric vehicle, §25E, clean electricity investment credit, Inflation Reduction Act, §38, clean electricity production credit, §45W, renewable electricity production credit, §30D, §4053(8)
Department Highlights
Editor's Message 
Looking Forward to 2023
Jan/Feb 2023, Editor's Message, TCJA, Tax Cuts and Jobs Act, practice management, IRA, Inflation Reduction Act
