Shonna Bedford, EA
Where do you reside? I live in Pasco County, Florida. What got you involved in the tax profession? My father had been an enrolled agent and tax attorney. He passed away last year. My whole life was surrounded by tax season...
An Introduction to Resolving Business Tax Problems
The vast majority of business tax problems involve businesses that have fallen behind on Form 941 quarterly deposits. Running a business is... Jennifer L. Cable, EA, NTPI Fellow®
Internal Revenue Service Personnel – The Who, What, and How
Often times, we, as tax professionals, are just as confused as to whom we need to speak to when discussing tax matters with the Internal Revenue Service (IRS) as the general public. In this article, we ... Tyrone J. Taylor, EA, NTPI Fellow®
IRS Procedures for Bypassing Authorized Representatives
The Right of Taxpayers to be Represented in their dealings with the Internal Revenue Service (IRS) is enshrined in the Taxpayer Bill of Rights.i The Internal Revenue Code (IRC) requires the issuance of... Patrick D. Dimmitt
Policy in Action: What NAEA Is Fighting For
Every year, the National Association of Enrolled Agents (NAEA) works to develop policy priorities that reflect the intersection of what enrolled agents (EAs) are facing in their everyday practices and the realities of where we as an a... Michelle McCaughey, Thad Inge, Samantha Ford
Case Study: How Hackers Attacked Tax Preparers and Enrolled Agents and How to Protect Yourself
While cyber insurance is a financial safeguard against a wide range of cyber-related events, one of the most powerful protections is from getting sued by a client after you have been hacked. Attackers have set their targets on ta... Gallagher Affinity
Notice and Opportunity for Hearing Before Levy
When tax remains unpaid, the Internal Revenue Service (IRS) may levy any property or right to property of the taxpayer to satisfy the tax liability. However, before such levy is made, the IRS must issue a notice to the taxpayer i... TheTaxBook
Evolving to Serve
In this issue, I want to talk about the state of the National Association of Enrolled Agents (NAEA) through the lens of why we exist; how the things that define us at a core level serve us now; and how they must evolve to serve us in the future. As I have said before, my guid... Cynthia Leechmore, EA
Advocacy and Representation Within Our Association
Each National Association of Enrolled Agents (NAEA) member has a unique perspective and a distinctive voice. This diversity is what makes our association stronger and more powerful. We strive to build and support an organization that truly represents the enro... Megan Killian
Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS
Low-income taxpayer clinics (LITCs) are programs that provide free or low-cost legal assistance to low-income taxpayers who are facing disputes with the Internal Revenue Service (IRS). Low-income taxpayer clinics, ... Desmond Hudson, EA, NTPI Fellow®
NAEA Fly-In Day at the Capitol
I always love to advocate, especially for worthy causes. Joining this organization, the National Association of Enrolled Agents (NAEA), and having the Political Action Committee (PAC) to advocate on behalf of taxpayers is what I needed when looking for an organization. Attending the NAEA Fly-In Day at Capitol Hill exceeded my expectations. I never thought that I would be able to meet our lawmakers in both the lower and upper chambers. Atte... Nancy Remo, EA
Lessons from a Rogue Revenue Officer
I do not have scientific data to back this up, but my 30 years’ experience has led me to believe that something along the lines of 98 percent of the folks at the Internal Revenue Service (IRS) are ha... John A. Mitchell, EA
What Happens When a Tax Court Petition Is a Few Minutes Late?
The United States Tax Court is a court of limited jurisdiction; it cannot consider every tax dispute in the United States. Historically, for the Tax Court to have jurisdiction over a specific matter, the Internal Revenue Code (IRC) must allow the Tax Court to review the Inte... Thomas Gorczynski, EA, USTCP
IRS to Review High Audit Rates for Black Taxpayers
The current climate regarding artificial intelligence and bias has been a hot topic for debate. It seems Black taxpayers are unfairly being targeted in a largely automated pro... Camari Ellis, EA
Representation Matters
During the 1700s, American colonies under British rule coined the phrase "taxation without representation." This opposition to being taxed without having a say in government was a major factor in the American Revolution. Today, there are still areas such as the District ... Tynisa (Ty) Gaines, EA (She/Her)