Editor's Message
In our July/August 2022 issue, the EA Journal ran its first point/counterpoint article on whether the filing deadline should be permanently changed to a later date.
It generated some controversy—and that is OK! To be clear: Point/counterpoint articles express the opinions of the authors solely, not of the editor-in-chief, the editorial board, or the National Association of Enrolled Agents (NAEA).
Several people wrote who disagreed with Bob Kerr’s opposition to a permanent extension of the deadline. I agree with him, and I am not personally in favor of an extension. I believe Denise Yelvington presented important thoughts on why the current tax model has serious problems.
Some things in the tax world are crystal clear, such as your residence is not a business expense solely because you placed it in a limited liability company. Many tax positions may be argued persuasively with facts. Tax policy is similar. We rarely see unanimous support for a tax policy position because every person, community, or organization has different values, norms, and priorities.
We should embrace and encourage reasoned debate on essential issues in our increasingly polarized political world. This issue has another point/counterpoint article on contingent fees. We will be running similar features in upcoming issues.
To encourage healthy debate on our profession’s issues, I would welcome letters to the editor regarding a point/counterpoint article or any other article. Please direct any communication to tom@gtax.biz. Any letters to the editor may be published in a future EA Journal issue at my discretion.
Thank you for being a member of the NAEA and supporting the EA Journal!