A quarterly magazine from the National Association of Enrolled Agents
Fall 2025 vol.43 no.3
Ethics, Artificial Intelligence, and Authority in Tax Practice
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
Assessable Penalties and Abating Them
Feature Article

Assessable Penalties and Abating Them

The United States federal tax system operates on a system of somewhat voluntary compliance. However, human nature being what it is, a voluntary system without a means of enforcement lends itself to fraud, ignorance, and disregard. I... David Woods, EA

Sept/Oct 2021, Feature Article, §199A, penalties, fraud, §6038, §6662, accuracy-related penalty, Form 8858, Form 8938, §6651(a), §6651(a)(1), §6651(a)(2), §6663, Form 926, Form 5471, Form 8865, Form 3520, Form 3520-A, §6662(j), abatement, §6038D
Avoid Penalties by Doing Your Due Diligence
Tax News Briefs

Avoid Penalties by Doing Your Due Diligence

New Due Diligence Requirements For tax year 2020, the Consolidated Appropriations Act, 2021, allows eligible taxpayers to elect to use their 2019 earned income to figure the 2020 earned income credit (EIC) or additional child tax cred... TheTaxBook

May/June 2021, Tax News Briefs, penalties, partnership, Schedule K-1, earned income tax credit, due diligence, EIC, additional child tax credit, ACTC, earned income, capital account, Form 1065, §6698, §6721, §6722, generally accepted accounting principles, GAAP, §6662, §704(b)
Reasonable Reliance on a Tax Adviser as Viewed by the Tax Court
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)