Feature Articles | EA Journal

Feature Article

Navigating the Contested Terrain of Surrogacy Expenses: A Case for Deductibility Under Internal Revenue Code §213

The landscape of family formation has undergone a profound transformation with the advent of assisted reproductive technologies (ARTs), including in vitro fertilization (IVF), egg donation, and gestational surrogacy. For many individuals and c... Zachary Hellman, EA, NTPI Fellow®

Fall 2025, Feature Article, adjusted gross income, AGI, private letter ruling, surrogacy expenses, §213, assisted reproductive technology, ART, in vitro fertilization, IVF, egg donation, gestational, §213(d)(1)(A), §1.213-1(e)(1)(ii), fertility, vasectomy, Publication 502, Magdalin v. Commissioner, Longino v. Commissioner, Morrissey v. United States, PLR 202114001, PLR 202505002, O’Donnabhain v. Commissioner, Osius v. Commissioner, Sedgwick v. Commissioner, Cassman v. United States, Kilpatrick v. Commissioner, H.R. 8190, §213(d)

Feature Article

One Big Beautiful Bill Act Provisions You Cannot Afford to Ignore in 2025

In July 2025, President Trump signed Public Law 119-21, commonly known as the One Big Beautiful Bill Act (or the OB3 Act). Many new provisions impacting individual taxpayers take effect during tax year 2025 and require... Thomas Gorczynski, EA, USTCP, NTPI Fellow®

Fall 2025, Feature Article, §199A, Form W-2, Form 1099-NEC, Schedule C, Social Security, retirement, modified adjusted gross income, MAGI, adjusted gross income, AGI, Form 1099-K, §45W, §25D, specified service trade or business, SSTB, One Big Beautiful Bill Act, OB3 Act, §70201, §224, Form 4137, §911, §931, §933, §70103, §70424, §70425(a), §70426, §70301, §168(k)(2)(B), §168(k)(2)(C), §70501, §70502, §70503, §70505, §70506, income-related monthly adjustment amount, IRMAA, qualified charitable distribution, QCD

Feature Article

When the Burden Shifts: Understanding Internal Revenue Code §7491(a)

The burden of proof in tax disputes generally is with the taxpayer, as established by Welch v. Helvering, 290 U.S. 111 (1933),i unless the taxpayer satisfies the conditions for burden shifting ... DeShawn King, EA

Fall 2025, Feature Article, IRS Restructuring and Reform Act of 1998, Cohan rule, §274(d), IRC §7491(a), Welch v. Helvering, §6001, §7491(c), burden of proof, Higbee v. Commissioner, Estate of Bongard, §2036

Feature Article

How to Handle Foreign Informational Form Penalties

It was approximately two years ago when the tax law equivalent of a 7.0 earthquake came in the form of a decision from the United States Tax Court when it issued its decision in the case of Farhy v. Commi... David Woods, EA, USTCP, NTPI Fellow®

Fall 2025, Feature Article, collection due process, §6038, §6751(b), Form 8938, §6330, Form 926, Form 5471, Form 8865, Form 3520, Form 5472, §6201(a), Farhy v. Commissioner, §6038(a), §6038(b), Mukhi v. Commissioner, §6038(c), Safdieh v. Commissioner, first-time abatement, foreign informational form penalty

Feature Article

I’m Not a CPA: Explaining Your Credential to Clients

If you are anything like me, you have to pick which battles are worth your time every year. When clients ask why their "tax return" has not been deposited into their bank account yet, do you take a moment to remind them that the refund is the dep... Jeffrey Thompson, EA, USTCP, NTPI Fellow®

Fall 2025, Feature Article, practice management

Feature Article

Preventing Payroll Tax Catastrophes: How Enrolled Agents Can Help Employers Avoid Penalties

In almost every action thriller movie, there is a hero who must defuse a bomb before time runs out. There is always a scene where the timer winds down, the hero’s face is grimacing, and sweat is on the skin. Will he defuse it in time? Do... Robert Nordlander, CPA

Fall 2025, Feature Article, payroll tax, Form 941, §7203, offer in compromise, Form 656, trust fund recovery penalty, §3102, §3402, §7501, §6651, §6656, TFRP, §6672, §3505(a), §7202, currently not collectible, §7122, §6159