§6695 Archives | EA Journal

Feature Article

Superseding Returns

A superseding return allows a taxpayer to substitute a subsequent return filed by the original due date (including any extension) for the original filing. A superseding return permits corrections to reported income, deductions, and credits... Patrick D. Dimmitt, EA

Summer 2026, Feature Article, Form 941-X, Form 1040, Schedule K-1, BBA, §6221(b), Form 1065, Form 5471, Form 8082, Bipartisan Budget Act of 2015, Form 1120-S, Form 1041, Form 1120, Form 1120-F, Form 990-T, Form 940, §6695, superseding, Form 1042, §6418(e), §48D(d), §6417(a), Lucas v. Sterling Oil & Gas Co., Wilson, IRM 21.6.7.4.10:(4), IRM 21.6.1.5.5:(1), §179(c)(2), Form 943-X, Form 945-X, Form 990, Form 990-EZ, Form 990-PF, Form 1120-POL, Form 2290, Form 4720, Form 5227, Form 5330, §6501(e), §6501(c)(1), §179, Chapter 63C

Feature Article

Navigating the Gray: Ethical Judgment for Enrolled Agents

A long-time client sits across the desk as you review his tax documents. Near the end of the meeting, he casually mentions income from consulting work but explains that he never received a Form... Tina Collins, EA

Summer 2026, Feature Article, ethics, practice management, Form 1099, §6695

Feature Article

Artificial Intelligence, Real Liability: AI Use and Practitioner Responsibility

The integration of artificial intelligence (AI) into professional services is no longer a futuristic concept; it has become our reality. For tax practitioners, AI offers transformative potential to automate time-consuming or repetitive... Heather Posey EA, NTPI Fellow®

Summer 2026, Feature Article, ethics, AI, earned income tax credit, EIC, additional child tax credit, ACTC, §6662, CTC, AOTC, HOH, child tax credit, §6695(g), Artificial intelligence, §7216, §6694, §6695, §6713, written information security plan, WISP, §6664(c), Treasury Regulation §301.7216-3, head of household, American opportunity tax credit

Preparation

A Hard Lesson in Tax Preparation: Growth Through Trust, Education, and Redemption

As tax professionals, we often hear about cases of fraud or negligence in seminars, books, or articles, but nothing compares to the reality of witnessing how a criminal investigation unfolds. Today, I want to share the story of a fe... Jose Delgado, EA, NTPI Fellow®

Summer 2025, Preparation, ethics, practice management, criminal investigation, §6695, §7206(2)