§10.35 Archives | EA Journal

Feature Article

Circular 230 in Practice

Ethical tax practice is not just about compliance; it is about maintaining professional integrity and safeguarding clients’ interests while adhering to the tax laws. This ar... Josh Youngblood, EA

Summer 2025, Feature Article, OPR, ethics, Office of Professional Responsibility, Circular 230, §10.22, §10.35, PTIN, Preparer Tax Identification Number, §10.33, contingent fee, §10.27, unconscionable fee, §10.34, conflict of interest, advertising, 31 U.S. Code §330, §10.36, §10.51

Feature Article

Ethics, Artificial Intelligence, and Authority in Tax Practice

As tax professionals, we sit at the crossroads of expertise, trust, and ever-changing rules and regulations. Our clients count on us to interpret complex tax laws, optimize their financial outcomes,... George Dandridge Jr., EA

Summer 2025, Feature Article, OPR, ethics, Office of Professional Responsibility, AI, §6662, §10.22, §10.35, Artificial intelligence, §280A, §10.29, §6694

Tax Planning

Navigating Cannabis Tax Planning

Navigating the murky waters of cannabis tax planning has always been complex when you consider the ambiguity around the tax code and the regulations impacting the marijuana industry. So how do enrolled agents who chose t... Amorette D. Mason, EA

Winter 2024, Tax Planning, TCJA, Tax Cuts and Jobs Act, §199A, cannabis, marijuana, §280E, COGS, §10.22, §10.35, small business, §10.34, §471(c), social justice, Schedule I, Schedule II, Drug Enforcement Administration, DEA, chief financial officer, CFO, cost of goods sold, §IRC 471-11(c)(2)(i), §IRC 471-11(c)(2)(ii), §6694, §6700

Tax Court

Reasonable Reliance on a Tax Adviser as Viewed by the Tax Court

Circular 230, §10.35 Competence Enrolled agents, certified public accountants, and attorneys must demonstrate competence in their work before the Internal Revenue Service (IRS). According to Circular 230i §10.35(a), practitione... Sherrill Trovato, EA, USTCP

May/June 2021, Tax Court, Circular 230, Form 1099-MISC, competence, §6662, §10.35, Form 1099-B, accuracy-related penalty, §6751(b)