A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
Key Considerations When Representing an Undocumented Taxpayer
Representation

Key Considerations When Representing an Undocumented Taxpayer

Millions of American citizens and noncitizens alike have the obligation to pay income taxes every year. For undocumented immigrants, it is no different. In fact, undocumented workers paid $382.9 billion in federal taxes in 2022.i ... Brittany Sabalza, EA

Fall 2024, Representation, representation, immigrants, Form 1099, EITC, ACTC, CTC, §61, ITIN, SSN, §152, §32(c)(3)(A)), §2(b), §6041(a), undocumented, §301.7701, §6109
Tax Compliance for Refugees
Feature Article

Tax Compliance for Refugees

          “Give me your tired, your poor, your huddled masses yearning to breathe free…” – Emma Lazarus   All... Mary Beth Lougen, EA, USTCP

Spring 2024, Feature Article, foreign, immigrants, FBAR, COVID-19, Form 114, earned income tax credit, EITC, child tax credit, Economic Impact Payment, Form 8858, Form 8938, Form 5471, Form 8865, Form 3520, Form 3520-A, nonresident alien, international information returns, §6013(g), §6013(h), §6428B, §6428, §7701(b)(1)(A), Form 8621, refugees, asylees, permanent resident, green card, humanitarian, visa, employment authorization document, EAD, §7701(b)
Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS
Representation

Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS

Low-income taxpayer clinics (LITCs) are programs that provide free or low-cost legal assistance to low-income taxpayers who are facing disputes with the Internal Revenue Service (IRS). Low-income taxpayer clinics, ... Desmond Hudson, EA, NTPI Fellow®

Fall 2023, Representation, representation, audit, appeals, collection, earned income tax credit, EITC, CTC, child tax credit, LITC, Low-income taxpayer clinic, Pub 4134, Pub 4134 (SP), Pub 3319
IRS to Review High Audit Rates for Black Taxpayers
Audit

IRS to Review High Audit Rates for Black Taxpayers

The current climate regarding artificial intelligence and bias has been a hot topic for debate. It seems Black taxpayers are unfairly being targeted in a largely automated pro... Camari Ellis, EA

Fall 2023, Audit, automation, South, audit, AI, earned income tax credit, EITC, Artificial intelligence, LITC, Black, low-income tax clinic
When Your Client Says, “I’ll Fake a Receipt.”
Feature Article

When Your Client Says, “I’ll Fake a Receipt.”

You are representing a long-time client in an Internal Revenue Service (IRS) audit. You just received a Form 4564, Information Document Request (IDR), from the IRS. The IDR is focusing on his Schedule C business expenses. You call the clie... Daniel N. Price

Nov/Dec 2022, Feature Article, fraud, Schedule C, earned income tax credit, EITC, §6663, document, Form 4564, Eze, §7207
Should Circular 230 More Widely Permit Contingent Fees?
Feature Article

Should Circular 230 More Widely Permit Contingent Fees?

Editor’s note: Fees are a hot topic currently in the tax industry since there is high demand for our services but limited capacity in our firms. Circular 230 does cont... Jeremy Wells, EA, CPA, and Sarah Moessinger, EA

Sept/Oct 2022, Feature Article, business, fraud, Form 1099-NEC, Schedule C, earned income tax credit, EITC, Schedule E, modified adjusted gross income, MAGI, Form 1099-K, contingent fee, Venmo, Zelle, Cash App, §10.27, R&D tax credit
The Value of NAEA Advocacy
Capitol Corner

The Value of NAEA Advocacy

The National Association of Enrolled Agents (NAEA) engages in government relations and advocacy activities on behalf of the membership with the goal of enhancing and protecting the enrolled agent credential. After many decades working closely with... Jeffery S. Trinca and Michelle McCaughey

July/Aug 2021, Capitol Corner, Circular 230, COVID-19, Minnesota, Practitioner Priority Service, PPS, Form 8821, Form 2848, earned income tax credit, EITC, Centralized Authorization File, CAF, Automated Collection System, ACS, New Mexico, NAEA PAC, American Families Plan Tax Compliance, PTIN, Preparer Tax Identification Number, unemployment income, UI, IRS Taxpayer First Act Report
From Hero to Zero in 60 Seconds or Less
Feature Article

From Hero to Zero in 60 Seconds or Less

The following is a collection of anecdotes from members of the National Association of Enrolled Agents' (NAEA Ethics and Professional Conduct (EP&C) Committee. Names have been changed to preserve the confidentiality of our complainants and respondents. So...

May/June 2021, Feature Article, ethics, fraud, COVID-19, practice management, earned income tax credit, EITC, Form 1099-MISC, Form 8867, Rules of Conduct, Code of Ethics
Excluding Medicare Waiver Payments from Income
Feature Article

Excluding Medicare Waiver Payments from Income

The Internal Revenue Service (IRS) has provided guidance on the tax treatment of certain payments to individual care providers for the care of eligible individuals under a state Medicaid waiver program in IRS Notice 2014-7.i The prog... Laurie W. Ziegler, EA

Mar/Apr 2021, Feature Article, Form W-2, Schedule C, Social Security, SECURE Act, Medicare, Medicaid, waiver, Form 1099, Notice 2014-7, HCBS, home and community-based services, earned income tax credit, EITC, caregiver, Notice CP 2000, Form 1099-MISC, Wisconsin, §131, §1915(c)