Feature Articles

May/June 2021
From Hero to Zero in 60 Seconds or Less
Feature Article

From Hero to Zero in 60 Seconds or Less

The following is a collection of anecdotes from members of the National Association of Enrolled Agents' (NAEA Ethics and Professional Conduct (EP&C) Committee. Names have been changed to preserve the confidentiality of our complainants and respondents. S...

Due Diligence: How Do You Do It and How Much Is Enough?
Feature Article

Due Diligence: How Do You Do It and How Much Is Enough?

When I was director of the Office of Professional Responsibility, one of the most frequent questions I received from tax professionals around the country was: "How do I know when I have done enough due diligence?" The ultimate answer: “It depen... Karen L. Hawkins

A Primer on Significant Sections of Circular 230 for the New Practitioner
Feature Article

A Primer on Significant Sections of Circular 230 for the New Practitioner

Circular 230 imposes certain duties and restrictions upon all practitioners.i It also delineates 18 nonexclusive acts of incompetence and disreputable conduct for which a practitioner may be discipli... Karen L. Hawkins

Preparer Due Diligence Under IRC §6695(g)
Feature Article

Preparer Due Diligence Under IRC §6695(g)

Section 6695(g) was added to the Internal Revenue Code (IRC or the Code) by P.L. 105-34, the Taxpayer Relief Act of 1997. It was one of several statutory changes intended to improve earned income credit (EIC) reporting compliance. As originally enacted,... Patrick D. Dimmitt, EA