A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
Avoiding the Perils and Pitfalls of Fee Predicaments
Feature Article

Avoiding the Perils and Pitfalls of Fee Predicaments

Rules on fees can be found in numerous sections of Circular 230i as well as the Internal Revenue Code (IRC) and various other regulations, so it is no surprise that the tangle of rules is full of inherent... Jennifer MacMillan, EA

Summer 2024, Feature Article, refunds, Internal Revenue Code, OPR, ethics, Office of Professional Responsibility, Circular 230, CP2000, Social media, IRC, contingent fee, fees, §10.30, refund anticipation loans, RAL, §10.29, abusive tax avoidance transactions, ATAT
Caught ‘Tween the Devil and the Deep Blue Sea
Feature Article

Caught ‘Tween the Devil and the Deep Blue Sea

“The devil and the deep blue sea…” The idiom harkens back to an era when wooden sailing vessels had a seam below the deck called the devil, which needed to be caulked regularly. Tasked with the job of sealing the devil, some unl... Jennifer MacMillan, EA

Summer 2024, Feature Article, OPR, ethics, Office of Professional Responsibility, conflict, entity, Circular 230, §10.29, qualified domestic relations orders, QDROs, self-interest