Practice Builder

The National Association of Enrolled Agents (NAEA) serves as a dynamic platform for both promoting the enrolled agent (EA) credential and enhancing your professional reach. Engaging with the NAEA not only raises awareness ... Brandy Spears

EVP Message

I recently had a conversation with a reporter who was asking about the latest tax credit scam being promoted on social media. She wanted to know why this was happening and how it could be fixed. While the second question is tougher to answer, we all know why this is happening. This ... Megan Killian

Capitol Corner

We like to say ADVOCACY is the heart of the National Association of Enrolled Agents (NAEA). But it is much more than that. The NAEA is all about advocacy – raising awareness, influencing decision-makers, and driving change by support... Michelle McCaughey and Thad Inge

President's Message

I hope this message finds everyone well and enjoying the end of the dog days of summer. It has been a very busy few months for the National Association of Enrolled Agents (NAEA) leadership and volunteers. In July, we held the NAEA’s 52nd Annual Meeting in ... Twila Midwood, EA

President's Message

I hope this letter finds everyone in high spirits at the National Association of Enrolled Agents (NAEA). I know I am! A lot of change has taken place this past year, so it is with great honor and enthusiasm that I address you as your new president. First and foremost... Twila Midwood, EA

Capitol Corner

Nearly 100 enrolled agents (EAs) came to Washington, DC, in mid-May for the National Association of Enrolled Agents’ (NAEA) annual Capitol Hill Fly-In. Participants spent their first day listening and engaging with a variety of pu... Thad Inge and Samantha Ford

President's Message

As one year closes out and a new one begins, a common tradition is to make resolutions. I don’t like resolutions. Maybe it is because they tend to frame some perceived negative behavior, such as “I will stop procrastinating,” “I will get off the couch and go the gym,” or “I will... Cynthia Leachmoore, EA

EVP Message

Each National Association of Enrolled Agents (NAEA) member has a unique perspective and a distinctive voice. This diversity is what makes our association stronger and more powerful. We strive to build and support an organization that truly represents the enro... Megan Killian

Take Note

I always love to advocate, especially for worthy causes. Joining this organization, the National Association of Enrolled Agents (NAEA), and having the Political Action Committee (PAC) to advocate on behalf of taxpayers is what I needed when looking for an organization. Attending the NAEA Fly-In Day at Capitol Hill exceeded my expectations. I never thought that I would be able to meet our lawmakers in both the lower and upper chambers. Atte... Nancy Remo, EA

Editor's Message

During the 1700s, American colonies under British rule coined the phrase "taxation without representation." This opposition to being taxed without having a say in government was a major factor in the American Revolution. Today, there are still areas such as the District ... Tynisa (Ty) Gaines, EA (She/Her)

Capitol Corner

We have been good soldiers. We have been compliant. And for too long we have accepted the status quo for the appalling customer service at the Internal Revenue Service (IRS). 2023 will be a critical year on many levels for tax policy and tax administration for the... Michelle McCaughey and Thad Inge

Capitol Corner

Following several difficult years for tax professionals, big wins were realized in 2022 for several of the National Association of Enrolled Agents’ (NAEA’s) top policy priorities: protecting the enrolled agent (EA) credential, funding t...

EVP Message

The success in Minnesota was a big win for enrolled agents (EAs). For two years, the National Association of Enrolled Agents (NAEA) worked with various state agencies, lobbyists, attorneys, and other stakeholders to reverse a mistake that would have been detrimental to the ...

Capitol Corner

In the last issue of Capitol Corner, we discussed how the National Association of Enrolled Agents’ (NAEA) advocacy shaped new pathways for significant improvements in tax policy and tax administration amid the roller coaster ride that was the year 20... Michelle McCaughey and Thad Inge

Capitol Corner

While it certainly would be hard to top 2020, the year 2021 was quite the roller coaster ride at the federal and state levels for tax professionals, especially enrolled agents. The year began with ... Thad Inge and Michelle McCaughey

Capitol Corner

Ten years ago this December, IRS Commissioner Doug Shulman announced the creation of a program to regulate paid tax return preparers. After years of pushing and advocating, IRS had finally picked up the ball and scored a touchdown. Rebecca Hawes

Capitol Corner

NAEA Government Relations Chair, Jennifer MacMillan, EA, gave a presentation during the 2019 National Conference in Las Vegas about some of NAEA’s recent successes on the advocacy front. It was well-received and we had numerous requests from members for a copy of the slide deck for var... Jennifer MacMillan, EA

Capitol Corner

For the eleventh year, NAEA members traveled to Washington, DC, to meet with their congressional representatives and senators to advocate on tax issues important to enrolled agents. The Congressional Fly-In, held this year on May 14, is a foundational event for NAEA’s advocacy program an... Rebecca Hawes

Capitol Corner

Ask any experienced enrolled agent and he or she will tell you two things about the current tax system: IRS has fewer, more poorly trained personnel than at any time in the last 30 years; and at the same time, he or she can tell you that there is a proliferation of incompetent and (at ti... Jeffery S. Trinca, JD

Capitol Corner

If at first you do not succeed, try and try again. We expect IRS reform may be one of the few tax legislative vehicles that moves through Congress this year. Bipartisan, bicameral efforts to pass a reform bill failed at the last minute before the end of the last Congress. But that failure does not seem to have we... Recommendations of the National Association of Enrolled Agents

Capitol Corner

The Nevada Society of Enrolled Agents (NVSEA) challenged the July 1, 2017, enactment of Nevada Assembly Bill 324 (AB 324), which captured enrolled agents under the state’s definition of “document preparation service.” Nevada First Judicial District Court Judge James Wilson... Justin Edwards

Capitol Corner

NAEA continues its advocacy and relationship- building efforts with tax writers and other key policymakers through the remainder of the 115th Congress. IRS National Taxpayer Advocate Nina Olson keynoted the July 30 plenary session at the NAEA National Conference, facilitating a Q&A session on IRS reform and tax administration issues. During her most recent annual report to Congress, she debuted a new publication, Te Purple... Justin Edwards

Capitol Corner

While some of us are still recovering from our sunburns at the beach, many of us are looking at the shorter days and are beginning to worry if IRS has enough time to fully implement the Tax Cuts and Jobs Act (TCJA) in time for the 2019 filing season. Guidance, in the form of proposed regulations, notices, and forms and instructions, has certainly been helpful and much appreciated, but not having finalized these items is getting danger... Jeffery S. Trinca, JD

Capitol Corner

NAEA held its tenth annual Fly-In Day on May 15. One hundred enrolled agents proudly marched forth to Capitol Hill to meet with their elected representatives to discuss three major issues of importance to the EA profession: IRS budget reform, minimum standards for return preparers, and the Electronic Signature Standards Act. This year, IRS reform has gained bipartisan traction on Capitol Hill, something that has been a ra... Justin Edwards

Capitol Corner

Tax Reform Implementation Recommendations to IRS By Justin Edwards After nearly a year of continued efforts, and at the urging of the White House, House and Senate Republicans shepherded the Tax Cuts and Jobs Act of 2017 (TCJA) through both chambers, and the president signed the measure into law days before the Christmas holiday. Obviously, the Internal Revenue Code has... Justin Edwards

Capitol Corner

While 2017 was quite the roadshow spectacle in terms of the smattering of challenges and events enrolled agents encountered and should remember for years to come, NAEA continues to stand tall on behalf of the EA profession while powering its members. As you navigate the maze of a busy fling season, Congress is ramping up its efforts to reform the Service with a newly appointed commissioner (NAEA believes a successor will b... Justin Edwards

Capitol Corner

You’ve had an amazing year and your business is growing. Everything is going grEAt for you in 2018. You’ve just finished up the first part of the filing season, you’ve taken care of a swarm of your last-minute filers, you’ve attended the NAEA Fly-in in May to advocate on behalf of the EA profession in Washington, and you’re making the ultimate summer plans for June. EA License Renewals Due January 31 Where will y... Justin Edwards

Capitol Corner

We each have our own sign that the holiday season has officially begun. For some, it is going to the mall and battling the crowds on Black Friday or seeing the decorations popping up like mushrooms. For others, it ’s the sound of holiday music piped into public spaces. On Capitol Hill, the season to be jolly officially began on October 1: the start of the new fiscal year for the federal government. Why October 1? Because ever... Jeffery S. Trinca, JD

Capitol Corner

NAEA had an action-packed summer, advocating on behalf of more than 53,000 enrolled agents across the country. The following are some of the efforts we took part in. PTINs Are Back In the U.S. District Court for the District of Columbia’s June 1 decision in Adam Steele et al. v. the United States of America, the IRS lost the ability to charge user fees for the issuance and renewal of preparer tax identification num... Justin Edwards

Capitol Corner

With tax reform being one of the hottest topics in the new 115th Congress and with the new presidential administration, NAEA was thrilled to have a seat at the table by hosting NAEA’s ninth annual Fly-in in Washington, DC, on May 17. Nearly 90 enrolled agents traveled far and wide to attend the most important advocacy event of the year, when EAs from 33 states made it to Capitol Hill to meet with their elected representatives and thei... Justin Edwards

Capitol Corner

It is not often that there is consensus among the associations representing tax practitioners regulated under Circular 230. In fact, it might be unprecedented. The National Association of Enrolled Agents (NAEA) has joined forces with the American Institute of CPAs (AICPA) with support from the Tax Section of the American Bar Association (ABA), along with groups representing both Circular 230 practitioners and the unenrolled. The produ... Jeffery S. Trinca, JD

Capitol Corner

We talk frequently about what it means to be a tax professional in general, and more specifically, what it means to be an enrolled agent, which this organization has rather cleverly branded as “America’s tax expert.” Jeff Bezos (of Amazon CEO fame) once famously quipped, “Your brand is what other people say about you when you’re not in the room.” True for a multibillion-dollar, game-changing from and true for us, too. ... Robert Kerr

Capitol Corner

In this column, we return to the topics we’ve discussed before. This is not because I’m suffering from writer’s block (heaven forbid!). It is because the topics are critical for the enrolled agent profession, and members need to be adequately focused Let’s start with security. I recently had the pleasure of sitting on a panel at a tax industry meeting here in DC. The Council for Electronic Revenue Communications Advancem... Robert Kerr

Capitol Corner

As 2016 draws to a close, I’m going to wrap up with a laundry list of items that trouble me (and I’ll omit my thinning hair and expanding waistline—though those also trouble me): security; user fees; Circular 230; and, unavoidably, the election. Let’s take these one at a time. While the Magic 8 Ball has been in the shop for more months than I can count, I’m going out on a limb to prognosticate that the most significant E... Robert Kerr

Capitol Corner

As I write this, we are fresh off of our eighth annual Fly-In Day. The promised rain never came to dampen our spirits, and nearly 100 EA advocates were trained and primed. The enrolled agent message was clear and consistent. I am amazed—and humbled—every year by the dedication and enthusiasm of our EA advocates (please see photographs on pages 8 and 9, as well as on NAEA’s Facebook page), all of whom made their way to D.C.... Robert Kerr

Capitol Corner

The trouble with filing season is that it becomes difficult to communicate with our members, many of whom are busier than a one-armed paper hanger. That said— and I get it, of course—lots of tax policy and tax administration news comes to the fore during the eleven or so weeks enrolled agents are preparing their clients’ returns. We’ll touch on just a few items you may have missed… Let’s lead with good news. Because of the... Robert Kerr

Tax Court

2015 was an interesting year in many respects: the Patriots won Super Bowl XLIX and we all learned the numbers of pounds per square inch in a fully inflated football; Queen Elizabeth II became England’s longest reigning monarch; and the broad market bounced all over the place only to land where it began and to consign all of us consulting our 401(k) balances to yet another year at our desks. At the same time, 2015 was an i... Robert Kerr