Feature Articles

Summer 2023
The Practitioner’s Duty to Help Business Owners with Recordkeeping
Feature Article

The Practitioner’s Duty to Help Business Owners with Recordkeeping

As the nation’s tax experts, enrolled agents (EAs) crucially influence taxpayers’ financial well-being and compliance with tax laws and regulations. A critical aspect of this role includes confirmin... Jeremy Wells, EA, CPA

NAEA Ethics and Professional Conduct Committee – How Can We Help You?
Feature Article

NAEA Ethics and Professional Conduct Committee – How Can We Help You?

We wish we were writing this article more from a theoretical perspective than a practical one (i.e., few or no complaints about National Association of Enrolled Agents (NAEA) members). Sadly, over the past year, we have seen a m... The National Association of Enrolled Agents (NAEA) Ethics and Professional Conduct Committee

Your Ethics Footprint
Feature Article

Your Ethics Footprint

A footprint leaves an impression. You can visualize your footprint on a sandy beach or the snow. At times, your footprint is not easy to see. Sometimes, you do not even realize you left your footprint as you do your walking in life. Over the years, we have h... Ruth Ann Michnay, EA, CPA, USTCP

Defending Against an OPR Investigation and Beyond
Feature Article

Defending Against an OPR Investigation and Beyond

I was able to observe first-hand for six years the mystery that constitutes the investigation and prosecution of a disciplinary case under Circular 230. And I must admit, I was a lot smarter about the process at the end of my tenure than at its begin... Karen L. Hawkins