§6694 Archives | EA Journal

Preparation

When the Client Is the Pressure: Navigating Circular 230 Under Real-World Demands

Ethics in tax practice is rarely about not knowing the rule. Most practitioners understand Circular 230. We know the due diligence standards. We know the written advice requirements. We understand the authority ... Juan Ojeda Jr.

Summer 2026, Preparation, Circular 230 §10.22, Circular 230 §10.37, ethics, AI, practice management, Artificial intelligence, §6694

Feature Article

Keeping Circular 230 in the Middle: Ethics in U.S. Federal Tax Practice for Enrolled Agents

Ethics in tax practice rarely fail because a practitioner does not know the rules. It fails because of ordinary pressures—time, incomplete records, client urgency, and technology shortcuts—pull decision-making away... Nikhil Daswani

Summer 2026, Feature Article, §7216, American Institute of CPAs, §6694, AICPA, technology, Federal Trade Commission, Formal Opinion 512, OPR, FTC, ethics, Office of Professional Responsibility, §6713, Circular 230, National Institute of Standards and Technology, AI, NIST, American Bar Association, AI Risk Management Framework, Form 8867, Safeguards Rule, Artificial intelligence, Generative AI Profile

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, 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, HOH, §6664(c), child tax credit, Treasury Regulation §301.7216-3, ethics, §6695(g), head of household, AI, Artificial intelligence

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, §6662, §10.22, §10.35, Artificial intelligence, §280A, §10.29, §6694, OPR, ethics, Office of Professional Responsibility, AI

Tax Planning

Navigating Cannabis Tax Planning

Navigating the murky waters of cannabis tax planning has always been complex when you consider the ambiguity around the tax code and the regulations impacting the marijuana industry. So how do enrolled agents who chose t... Amorette D. Mason, EA

Winter 2024, Tax Planning, §10.34, cost of goods sold, TCJA, §471(c), §IRC 471-11(c)(2)(i), Tax Cuts and Jobs Act, §IRC 471-11(c)(2)(ii), §199A, §6694, cannabis, social justice, §6700, marijuana, Schedule I, §280E, Schedule II, COGS, Drug Enforcement Administration, §10.22, DEA, §10.35, chief financial officer, small business, CFO