Feature Article 
What Enrolled Agents Need to Know About Form 8300 and Digital Assets
Businesses who accept cryptocurrency (crypto) as payment and many tax practitioners who provide compliance services for those businesses were relieved to hear that the Internal Revenue Service (IRS) has delayed the require... Amber Gray-Fenner, EA, USTCP
Summer 2024,
Feature Article,
Social Security, decentralized finance, Form 8300, DeFi, §6050I, Notice 2024-4, Non-fungible token, Infrastructure Investments and Jobs Act, NFT, digital assets, cryptocurrency, beneficial ownership information, §183, crypto, BOI, Treasury Regulation 1.183-2, FBAR, U.S. Securities and Exchange Commission, Foreign Bank and Financial Accounts, SEC, Financial Crimes Enforcement Network, FinCEN, §6045(g)(3)(D)
Feature Article
Tax Evasion and Fraud: The Enrolled Agent’s Role
Taxpayer A, who is being audited by the Internal Revenue Service (IRS), comes to you seeking assistance. The problem, she says, is that she reported $20,000 in bogus expenses in each of two years during which she had tried to launc... Rod Monger, EA