A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Key Considerations When Representing an Undocumented Taxpayer
Representation

Key Considerations When Representing an Undocumented Taxpayer

Millions of American citizens and noncitizens alike have the obligation to pay income taxes every year. For undocumented immigrants, it is no different. In fact, undocumented workers paid $382.9 billion in federal taxes in 2022.i ... Brittany Sabalza, EA

Fall 2024, Representation, §32(c)(3)(A)), Form 1099, §2(b), EITC, §6041(a), ACTC, undocumented, CTC, §301.7701, §6109, §61, ITIN, SSN, representation, §152, immigrants
Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS
Representation

Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS

Low-income taxpayer clinics (LITCs) are programs that provide free or low-cost legal assistance to low-income taxpayers who are facing disputes with the Internal Revenue Service (IRS). Low-income taxpayer clinics, ... Desmond Hudson, EA, NTPI Fellow®

Fall 2023, Representation, CTC, child tax credit, LITC, representation, Low-income taxpayer clinic, audit, Pub 4134, appeals, Pub 4134 (SP), collection, Pub 3319, earned income tax credit, EITC
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

Nov/Dec 2022, Representation, FPAA, partnership, final partnership administrative adjustment, Form 1065, Reg. §1.6031(a)-1(e)(1), Ninth Circuit, §1.6031(a)- 1(e), §6229(a), §7502, Seaview, Beard test, statute of limitations, return, assessments, Tax Court
When Married Filing Jointly May Not Be Best
Representation

When Married Filing Jointly May Not Be Best

Ask any tax preparer the best filing status for a married couple, and most of the time the answer will be “married filing jointly,” of course. The filing status normally is one of the easier items when prep... Jennifer L. Cable, EA

Nov/Dec 2021, Representation, representation, self-employed, Form W-2, innocent spouse, married filing jointly, marriage