This Issue

Point/Counterpoint

Should Congress permanently extend the filing deadline?

This Issue

2022 Call for Articles

EA Journal is accepting articles on a variety of topics.

This Issue

Practice Builder

Beware insurance claims that can ruin your business.

Health Savings Accounts: An Often-Overlooked Tax Savings

Feature Article

Health Savings Accounts: An Often-Overlooked Tax Savings

For certain taxpayers, such as high-income employees, it is challenging to find ways to reduce federal tax liabilities proactively. Since high-income employees often have sufficient cash to fund out-of-pocket medical expe... Thomas Gorczynski, EA, USTCP

July/Aug 2022, Feature Article, High-deductible health plan, self-employed, Schedule A, healthcare, §36B, wealth, IRA, health savings account, adjusted gross income, AGI, HSA, HDHP

Should Congress Permanently Extend the Filing Deadline?

Feature Article

Should Congress Permanently Extend the Filing Deadline?

PRO Cryptocurrency Did Not Exist in 1955. It Is Time to Update National Tax Day. National Tax Day (April 15) has not been modified since 1955. In 1955, the federal tax code was 929 pages....

July/Aug 2022, Feature Article, Tax Deadline Simplification Act, H.R. 4214, S Corporations, Revenue Act of 1954, cryptocurrency, National Tax Day, Schedule K-1, Form 1099-B, Notice 2009-11, Emergency Economic Stabilization Act, §6072, §1.6081-4

Is a Remote Tax Court Exam Easier to Pass?

Feature Article

Is a Remote Tax Court Exam Easier to Pass?

Circular 230 practitioners know we cannot always resolve tax controversies in the Internal Revenue Service (IRS) administrative processes within the Examination, Collection and App... Sherrill Trovato, EA, USTCP

July/Aug 2022, Feature Article, exam, Tax Court, COVID-19, pandemic