When Is a Return Considered Filed?
Representation

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
Tax News Briefs

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
Feature Article

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 ne... Beth Logan, EA

Are You Prepared for Next Tax Season?
Editor's Message

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

Feature Article

Tax Appointment Worksheet

NovDec 2022-Tax Appointment WorksheetMary Mellem, EA

It Is Election Season and Your Vote Counts
EVP Message

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
President's Message

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.”
Feature Article

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
Tax Court

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…
My EA Journey

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
Capitol Corner

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...