Navigating the Contested Terrain of Surrogacy Expenses: A Case for Deductibility Under Internal Revenue Code §213
The landscape of family formation has undergone a profound transformation with the advent of assisted reproductive technologies (ARTs), including in vitro fertilization (IVF), egg donation, and gestational surrogacy. For many individuals and c... Zachary Hellman, EA, NTPI Fellow®
One Big Beautiful Bill Act Provisions You Cannot Afford to Ignore in 2025
In July 2025, President Trump signed Public Law 119-21, commonly known as the One Big Beautiful Bill Act (or the OB3 Act). Many new provisions impacting individual taxpayers take effect during tax year 2025 and require... Thomas Gorczynski, EA, USTCP, NTPI Fellow®
When the Burden Shifts: Understanding Internal Revenue Code §7491(a)
The burden of proof in tax disputes generally is with the taxpayer, as established by Welch v. Helvering, 290 U.S. 111 (1933),i unless the taxpayer satisfies the conditions for burden shifting ... DeShawn King, EA
Fighting for Enrolled Agent Rights in Oregon – and Across the Country
For years, Oregon has stood nearly alone in requiring enrolled agents (EAs)—who are federally licensed by the United States Department of the Treasury—to obtain an additional state license to prepare personal income tax retu... Michelle McCaughey
Yehuda Tenenbaum, EA
Where do you reside? Born and raised in Baltimore, Maryland. Besides for a few years in school in New Jersey and then Israel, I’ve spent my whole life here in Baltimore. I really took it for granted that Baltimore is so close to our nation’... Yehuda Tenenbaum, EA
Standing for the Profession
As we approach the end of another eventful year, I find myself reflecting not only on the progress we’ve made but also on the core reasons why so many of us became enrolled agents (EAs) in the first place: to hold a credential that demonstrates tax exper... Jennifer MacMillan, EA
How to Handle Foreign Informational Form Penalties
It was approximately two years ago when the tax law equivalent of a 7.0 earthquake came in the form of a decision from the United States Tax Court when it issued its decision in the case of Farhy v. Commi... David Woods, EA, USTCP, NTPI Fellow®
The Evolving Tax Profession: Technology, Artificial Intelligence, and the Future of Enrolled Agents
More than a decade ago, a respected leader in the tax industry told me that individual tax preparation and small tax firms would be gone within 10 years. Well, here we are—10 years later—and that prediction has not come true. While that individual was highly knowledgeable about the ... Megan Killian
I’m Not a CPA: Explaining Your Credential to Clients
If you are anything like me, you have to pick which battles are worth your time every year. When clients ask why their "tax return" has not been deposited into their bank account yet, do you take a moment to remind them that the refund is the dep... Jeffrey Thompson, EA, USTCP, NTPI Fellow®
Representing the Profession: Serving Tax Professionals on the Electronic Tax Administration Advisory Committee
After serving on the National Association of Enrolled Agents (NAEA) Board of Directors for seven years, I was looking for a new challenge. Not that living and working in the Florida Keys is not fulfilling, but being involved at the national level, tackling issues of im... Jerry Gaddis, EA, NTPI Fellow®
The Essence of Representation: A New Era for Enrolled Agents and the EA Journal
Enrolled agents (EAs) perform many tasks, including preparing tax returns, bookkeeping, managing payroll, advising taxpayers and businesses, running firms, training staff, educating colleagues, keeping the taxpaying public informed, serving as civic leaders, a... Jeremy Wells, EA, CPA
Preventing Payroll Tax Catastrophes: How Enrolled Agents Can Help Employers Avoid Penalties
In almost every action thriller movie, there is a hero who must defuse a bomb before time runs out. There is always a scene where the timer winds down, the hero’s face is grimacing, and sweat is on the skin. Will he defuse it in time? Do... Robert Nordlander, CPA
The Game-changing Lessons I Learned After 25 Years in Business
It feels like just yesterday I was preparing tax returns in my basement at night while working a full-time day job. At the time, I had no idea those late nights would eventually turn into a 25-year tax and accounting business. Toda... Marquita Miller Joshua, EA