Advocacy in a Challenging and Unpredictable Post-COVID Atmosphere
As we all know too well, enrolled agents (EAs) are regularly impacted by laws, regulations, and policies passed in the United States Congress, state capitols, and local governments across the country. Whether it is new tax... Thad Inge and Michelle McCaughey
Ethical Issues to Consider in Recent Tax News
More Options to Correct Returns Electronically The Internal Revenue Service (IRS) has announced that more forms can now be amended electronically. These include people filing corrections to the Form 1040-N... TheTaxBook
Ethical Considerations with Cryptocurrency Tax Preparation
Cryptocurrency taxation is an area that is here to stay, even though many tax professionals may wish otherwise. A March 2022 NBC News survey shows that more than 20 percent of American adults have interacted with cryptocurrency.i Some professionals... Matt Metras, EA
Embracing Change
I recently decided it was time to update my headshot. After all, the other one was more than five years old. As I looked at my new picture, I noticed how much my face had changed. Where did that face of five years ago disappear to? Comparing my old and new headshots was... Kathy Brown, EA
Should Circular 230 More Widely Permit Contingent Fees?
Editor’s note: Fees are a hot topic currently in the tax industry since there is high demand for our services but limited capacity in our firms. Circular 230 does cont... Jeremy Wells, EA, CPA, and Sarah Moessinger, EA
Your Top Ethics Questions Answered
Q: Contract law often looks to lack of choice when considering unconscionability. Do you think an unconscionable fee can occur when a client has a choice to not engage or disengage?... Karen L. Hawkins
We Can Agree to Disagree on Tax Issues
In our July/August 2022 issue, the EA Journal ran its first point/counterpoint article on whether the filing deadline should be permanently changed to a later date. It generated some controversy—and that is OK! To be clear: Point/counterpoint articles express the ... Thomas Gorczynski, EA, USTCP
Consider Twice, Act Once!
Every member of the National Association of Enrolled Agents (NAEA) is charged with upholding our Code of Ethics and Rules of Professional Conduct in addition to complying with the ru... Elizabeth Ann “Betsey” Buckingham, EA
Why I Became an Enrolled Agent
I started my career in the restaurant business. I worked my way through college to earn a business degree. During those years I worked in a hospital kitchen that also offered a culinary school. I took the culinary classes, we... Carlos C. Lopez, EA
Collaboration and Partnership Creates Success for All
No organization is completely self-sustaining. Businesses of all sizes and scope rely on services and support from other entities. Even sole practitioners need to engage with others to perform their services. The power of relationships fuels associations like the National Associa...