When Is a Return Considered Filed?
In Seaview Trading, LLC v. Commissioner,i a three-judge panel of the Ninth Circuit Court heard an appeal from the Tax Court, which tasked the court with deciding when a return ... Josh Youngblood, EA
Important Tax News You Can Use
Penalty Relief for 2019 and 2020 Tax Returns The Internal Revenue Service (IRS) is providing relief for taxpayers from certain failure-to-file penalties with respect to tax returns for the ... TheTaxBook
An Enrolled Agent’s Guide to the Systemic Advocacy Management System
Do you know of issues at the Internal Revenue Service (IRS) that affect multiple taxpayers? Want to do something about it? Try the Systemic Advocacy Management System (SAMS). You might be thinking, “The IRS needs to a... Beth Logan, EA
Are You Prepared for Next Tax Season?
Many of you use October, November, and December to make changes in your business for the upcoming year. As you make those decisions, I strongly urge you to consider the following: Advisory Services. Many clients do not see value in a completed tax return; ... Thomas Gorczynski, EA, USTCP
It Is Election Season and Your Vote Counts
By the time you read this, the midterm elections will likely already be over. Whatever the outcome, the next Congress will have a critical impact on tax administration and the enrolled agent (EA) profession. As new legislators take office in early 2023, one of the first thi... Megan Killian
Alone, We Can Do So Little
As this issue of the EA Journal finds its way to you, I hope it finds you surrounded by family, friends, and enjoying the fruits of a successful tax season. As I reflect on the 2022 tax season, I must admit that I have found enjoying this career t... Kathy Brown, EA
When Your Client Says, “I’ll Fake a Receipt.”
You are representing a long-time client in an Internal Revenue Service (IRS) audit. You just received a Form 4564, Information Document Request (IDR), from the IRS. The IDR is focusing on his Schedule C business expenses. You call the clie... Daniel N. Price
If the IRS Timely Responded, Your Offer Is Not Deemed Accepted
Brown v. Commissioner, 158 T.C. No. 9 (2022) Brown has shined light onto a provision in the Internal Revenue Code (IRC) that asserts that an offer is deemed accepted 24 months after submission if not explicitly rejected.Ruben D. Valdes, EA, USTCP
If at First You Do Not Succeed…
I had been a California registered tax preparer (CRTP) for seven years and I had just passed the Registered Tax Return Preparer (RTRP) exam. Then the law was repealed and the RTRP designation became worthless. This spurred me... Niki J. Young, EA
Inching Back to Normalcy…and Some Big Wins, Too
Following several difficult years for tax professionals, big wins were realized in 2022 for several of the National Association of Enrolled Agents’ (NAEA’s) top policy priorities: protecting the enrolled agent (EA) credential, funding t...