Feature Article 
Not Every Internal Revenue Service Letter Is an Audit: Representing Individual Taxpayers in Underreporter and Correspondence Examination Matters
Most individual taxpayers who hear from the Internal Revenue Service (IRS) never sit across a table from an examiner. They open an envelope. What that envelope contains may come from either of two distinct compliance programs, and the d... Anish Sanghi, EA
Fall 2026,
Feature Article,
EITC, §7602(a), First- Time Abatement program, §6662, Form 4549, FTA, Centralized Authorization File, Automated Underreporter, Automatic Exemption from Penalty program, Form 1099-B, AUR, AEP, Schedule A, CP 2501, §6664(c)(1), Form 8949, Circular 230 §10.22(a), audit, failure-to-file, Form 1040-X, IRS Document Upload Tool, CP2000, failure-to-pay, examination, Form 12203, Schedule C, failure-to- deposit, Schedule D, §6212, Form 2848, Circular 230 §10.21, §6664(c), Form 12661, earned income tax credit, Circular 230 §10.33, §6511
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,
HOH, §6664(c), child tax credit, Treasury Regulation §301.7216-3, ethics, §6695(g), head of household, AI, Artificial intelligence, American opportunity tax credit, earned income tax credit, §7216, EIC, §6694, additional child tax credit, §6695, ACTC, §6662, §6713, CTC, written information security plan, AOTC, WISP