Feature Article 
Not Every Internal Revenue Service Letter Is an Audit: Representing Individual Taxpayers in Underreporter and Correspondence Examination Matters
Most individual taxpayers who hear from the Internal Revenue Service (IRS) never sit across a table from an examiner. They open an envelope. What that envelope contains may come from either of two distinct compliance programs, and the d... Anish Sanghi, EA
Fall 2026,
Feature Article,
CP2000, failure-to-pay, examination, Form 12203, Schedule C, failure-to- deposit, Schedule D, §6212, Form 2848, Circular 230 §10.21, §6664(c), Form 12661, earned income tax credit, Circular 230 §10.33, §6511, EITC, §7602(a), First- Time Abatement program, §6662, Form 4549, FTA, Centralized Authorization File, Automated Underreporter, Automatic Exemption from Penalty program, Form 1099-B, AUR, AEP, Schedule A, CP 2501, §6664(c)(1), Form 8949, Circular 230 §10.22(a), audit, failure-to-file, Form 1040-X, IRS Document Upload Tool
Tax News Briefs
Ethical Issues to Consider in Recent Tax News
More Options to Correct Returns Electronically The Internal Revenue Service (IRS) has announced that more forms can now be amended electronically. These include people filing corrections to the Form 1040-N... TheTaxBook
Sept/Oct 2022,
Tax News Briefs,
IRC §162(a), decedent, ethics, §262, Revenue Procedure 2022-32, estate, Form 1040-SS, Revenue Procedure 2022-1, Schedule C, Form 1040-PR, Form 706, Form 1040, Form 1040-SR, §6511(a), Form 1040-X, §10.37(a), §162, §10.21, §6694(a)(2), Form 1040-NR, portability, §6694(b)(2), estate planning, spouse, business expense, DSUE, decedent’s spousal unused exclusion