Circular 230 and Beyond: Shaping the Future of Tax Ethics

They say ethics never go out of style, but they certainly could use a refresh.

In last year’s ethics issue, I suggested (somewhat wistfully) that Circular 230 was overdue for an update. Either someone at Treasury has been reading our journal, or great minds simply think alike—because we now see signs of the long-awaited revision beginning to take shape. In this issue, the National Association of Enrolled Agents (NAEA) Ethics Committee and Phyllis Jo Kubey explore what’s on the horizon in “Could Be! Who Knows? Circular 230 – What’s Around the Corner?” Josh Youngblood brings us “Circular 230 in Practice,” grounding that theoretical change in day-to-day reality.

Ethics gets a modern twist with George Dandridge’s piece on artificial intelligence, authority, and tax practice—a timely reminder that just because your software can do something doesn’t mean you should let it. Ruth Ann Michnay sets the tone with “Ethics Community,” and Jennifer MacMillan reminds us in “Don’t Allow Conflicts to Sneak Up on You” that sometimes, the trickiest part of ethics is simply staying alert.

This issue also features strong contributions in practice management, with Alan Pinck on client rating (yes, it’s a thing), Karena Burgess highlighting technology savvy enrolled agents should master, and Nisla Love making the case for delegation as a profitability strategy—not just a survival tactic. The mood turns serious with Jose Delgado’s hard lesson in tax preparation, which shows what can happen when rules aren’t followed.

After two years in this role, this issue will be my last as editor in chief. It has been a privilege to serve this community and help shape conversations that keep our profession sharp and principled. I’m delighted to hand the reins to Jeremy Wells, EA, CPA—a thoughtful leader and seasoned practitioner whose voice you’ve already come to know through his contributions.

I am immensely thankful for the remarkable readers, talented writers, and my phenomenal editorial team—Janelle, Brandy, Meg, and Mad Creative. Their dedication and skill have been indispensable. Additionally, I extend my deepest appreciation to my EA Journal advisory board: Mary Beth, Fred, Jeremy, Cody, Desmond, and Patrick (you can find their full names in the masthead on the left side of this article). Their editorial insights and contributions have been invaluable, and I look forward to continuing this journey with Jeremy. Lastly, a special shout-out to my unofficial editor, Frank Degen, whose guidance has been instrumental in shaping our content. Your collective efforts have made all the difference!

Thank you for reading, for questioning, and for continuing to raise the bar.