Tax News Briefs 
Reliance on a Tax Preparer to e-File a Return Is Not Reasonable Cause
Taxpayers are subject to a late filing penalty under Internal Revenue Code (IRC) §6651(a)(1), unless the delay is due to reasonable cause and not willful neglect. The Supreme Court in Bo... TheTaxBook
Capitol Corner
Demonstrating Our Influence and Creating More Opportunities for Member Involvement in Advocacy
Advocacy is the heart of the National Association of Enrolled Agents (NAEA) and is why the association was started 50 years ago – to protect and serve the enrolled agent (EA) community. Our goal at NAEA is to demonstrate our influence with... Jeffery S. Trinca and Michelle McCaughey