A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
When Submitting a Tax Return Is Good Enough Versus When It Is Not
Feature Article

When Submitting a Tax Return Is Good Enough Versus When It Is Not

In recent years, taxpayers have had a dizzying array of court cases which define when a tax return is filed versus when it is not. Last year, on March 10, 2023, the full panel of the US Court of Appea... David Woods, EA, USTCP

Winter 2024, Feature Article, Form 1040, Spottiswood v. US, Form 1065, Seaview, Beard test, Boyle, e-file, §6229, §603, Tax Court, Fowler, IP PIN, identity protection personal identification number
When Is a Return Considered Filed?
Representation

When Is a Return Considered Filed?

In Seaview Trading, LLC v. Commissioner,i a three-judge panel of the Ninth Circuit Court heard an appeal from the Tax Court, which tasked the court with deciding when a return ... Josh Youngblood, EA

Nov/Dec 2022, Representation, statute of limitations, return, assessments, Tax Court, FPAA, partnership, final partnership administrative adjustment, Form 1065, Reg. §1.6031(a)-1(e)(1), Ninth Circuit, §1.6031(a)- 1(e), §6229(a), §7502, Seaview, Beard test