Your Ethics Footprint
As enrolled agents, what are the footprints you are leaving with your clients and associates in your tax world?
2023 Call for Articles
EA Journal is accepting articles on a variety of topics.
Tax Court
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Feature Article 
The Practitioner’s Duty to Help Business Owners with Recordkeeping
As the nation’s tax experts, enrolled agents (EAs) crucially influence taxpayers’ financial well-being and compliance with tax laws and regulations. A critical aspect of this role includes confirmin... Jeremy Wells, EA, CPA
Feature Article
NAEA Ethics and Professional Conduct Committee – How Can We Help You?
We wish we were writing this article more from a theoretical perspective than a practical one (i.e., few or no complaints about National Association of Enrolled Agents (NAEA) members). Sadly, over the past year, we have seen a m... The National Association of Enrolled Agents (NAEA) Ethics and Professional Conduct Committee
Feature Article
Your Ethics Footprint
A footprint leaves an impression. You can visualize your footprint on a sandy beach or the snow. At times, your footprint is not easy to see. Sometimes, you do not even realize you left your footprint as you do your walking in life. Over the years, we have h... Ruth Ann Michnay, EA, CPA, USTCP
Feature Article
Defending Against an OPR Investigation and Beyond
I was able to observe first-hand for six years the mystery that constitutes the investigation and prosecution of a disciplinary case under Circular 230. And I must admit, I was a lot smarter about the process at the end of my tenure than at its begin... Karen L. Hawkins
Summer 2023,
Feature Article,
ALJ, DDA, §6103, Internal Revenue Bulletin, Administrative Procedures Act, OPR, The Administrative Procedures Act, final agency decision, ethics, APA, FAD, Office of Professional Responsibility, criminal investigation, Freedom of Information Act, CI, FOIA, Form 8484, Treasury Inspector General for Tax Administration, General Legal Services, TIGTA, GLS, administrative law judge, deferred disciplinary agreement
