Feature Article

Rules on fees can be found in numerous sections of Circular 230i as well as the Internal Revenue Code (IRC) and various other regulations, so it is no surprise that the tangle of rules is full of inherent... Jennifer MacMillan, EA

Feature Article

“The devil and the deep blue sea…” The idiom harkens back to an era when wooden sailing vessels had a seam below the deck called the devil, which needed to be caulked regularly. Tasked with the job of sealing the devil, some unl... Jennifer MacMillan, EA

Member Profile

Where do you reside? Crystal River, Florida What got you involved in the tax profession? I’ll be honest, the profession found me. I went to college with no degree or job in mind, per se, but my brother urged me to bec... Chelsea Rustek, EA

EVP Message

I am going off this issue’s EA Journal topic because I can’t wait to tell you what I am seeing and hearing. The secret is out about enrolled agents (EAs). The decades-long struggle to get some respect and awareness in the marketplace is making some headway. Enrolled agen... Megan Killian

President's Message

I hope this letter finds everyone in high spirits at the National Association of Enrolled Agents (NAEA). I know I am! A lot of change has taken place this past year, so it is with great honor and enthusiasm that I address you as your new president. First and foremost... Twila Midwood, EA

Take Note

What are your thoughts on the future of the enrolled agent profession?   PRESIDENT Twila Midwood Florida I think the profession will always be here. We just need to keep promoting it, especially as an alternative to the certified public ac...

Capitol Corner

Nearly 100 enrolled agents (EAs) came to Washington, DC, in mid-May for the National Association of Enrolled Agents’ (NAEA) annual Capitol Hill Fly-In. Participants spent their first day listening and engaging with a variety of pu... Thad Inge and Samantha Ford

Feature Article

Election years always serve as a reminder to avoid conflicts of interest. They also serve as a reminder that it is often easier to identify someone else’s conflict of interest than one... Amber Gray-Fenner, EA, USTCP

Editor's Message

In the ever-evolving landscape of tax law and practice, staying abreast of ethical standards is not just a professional obligation but a cornerstone of maintaining integrity and trust within our industry. Welcome to the Ethics issue, where we delve into the intricate rea... Tynisa (Ty) Gaines, EA (She/Her)

Take Note

What is your role at the IRS? I am responsible for providing executive leadership in the design, development, and delivery of examination programs, and establishing goals and policies... Richard Tierney

Practice Builder

As we power through tax season, a lot of us are spending more time online, whether to discuss tax matters with colleagues or just distracting ourselves from our work. With increased stress and an ever-changing tax cod... Josh Youngblood, EA

Tax Court

Section 7508A was added to the Internal Revenue Code (IRC) in 1997. Section 7508A(a) authorizes the Internal Revenue Service (IRS) to postpone certain tax actions for up to one year for a taxpayer affected by a §165(i)(5)(... Thomas Gorczynski, EA, USTCP

Feature Article

Businesses who accept cryptocurrency (crypto) as payment and many tax practitioners who provide compliance services for those businesses were relieved to hear that the Internal Revenue Service (IRS) has delayed the require... Amber Gray-Fenner, EA, USTCP