When the Client Is the Pressure: Navigating Circular 230 Under Real-World Demands
Ethics in tax practice is rarely about not knowing the rule. Most practitioners understand Circular 230. We know the due diligence standards. We know the written advice requirements. We understand the authority ... Juan Ojeda Jr.
Superseding Returns
A superseding return allows a taxpayer to substitute a subsequent return filed by the original due date (including any extension) for the original filing. A superseding return permits corrections to reported income, deductions, and credits... Patrick D. Dimmitt, EA
Ethics Is Tax Practice
Most ethical failures in tax practice do not begin with bad intentions. They begin in the gray areas, those moments when the law is uncertain, the facts are incomplete, and the deadline is approaching. In those moments, the real question is not “What d... Jeremy Wells, EA, CPA
Navigating the Gray: Ethical Judgment for Enrolled Agents
A long-time client sits across the desk as you review his tax documents. Near the end of the meeting, he casually mentions income from consulting work but explains that he never received a Form... Tina Collins, EA
The Importance of Credentials and Accountability
Professional ethics and standards are an important foundation for many industries. Ethics in the tax profession are especially important because of the nature of the work and the impact that an error or intentional mistake can have on a taxpayer. Yet, most tax preparers are not boun... Megan Killian
A Connected, Informed, and Effective Community
As I step into my role as president of the National Association of Enrolled Agents (NAEA), I am both honored and energized by the opportunity to serve a community defined by expertise, integrity, and commitment to taxpayers. This year, my central focus will be ... Emily Aprea, EA
Jeffrey Thompson
Where do you reside? Los Angeles, CA What got you involved in the tax profession? In the artist community, there is a lot of bad information about what can and cannot be deducted on tax returns. I ... Jeffrey Thompson, EA, USTCP, NTPI Fellow®
Keeping Circular 230 in the Middle: Ethics in U.S. Federal Tax Practice for Enrolled Agents
Ethics in tax practice rarely fail because a practitioner does not know the rules. It fails because of ordinary pressures—time, incomplete records, client urgency, and technology shortcuts—pull decision-making away... Nikhil Daswani
Advocacy Works: How Enrolled Agents Won in Oregon
In a legislative environment often defined by gridlock and narrow margins, what happened in Oregon this year stands out. In a 35-day legislative session, SB 1510, legislation recognizing the enrolled agent (EA) credential in Oregon law, moved ... Michelle McCaughey
Artificial Intelligence in Tax Practice: Meeting Circular 230 Standards for Competence, Due Diligence, and Confidentiality
Artificial intelligence (AI) has transitioned from an emerging technology to a standard tool in many enrolled agent (EA) practices. Generative AI platforms are now routinely used to draft client letters, summarize intricate tax p... Anish Sanghi, EA
Artificial Intelligence, Real Liability: AI Use and Practitioner Responsibility
The integration of artificial intelligence (AI) into professional services is no longer a futuristic concept; it has become our reality. For tax practitioners, AI offers transformative potential to automate time-consuming or repetitive... Heather Posey EA, NTPI Fellow®