A quarterly magazine from the National Association of Enrolled Agents
Spring 2024 vol.42 no.1
Should Congress Permanently Extend the Filing Deadline?
Feature Article

Should Congress Permanently Extend the Filing Deadline?

PRO Cryptocurrency Did Not Exist in 1955. It Is Time to Update National Tax Day. National Tax Day (April 15) has not been modified since 1955. In 1955, the federal tax code was 929 pages....

July/Aug 2022, Feature Article, Tax Deadline Simplification Act, H.R. 4214, S Corporations, Revenue Act of 1954, cryptocurrency, National Tax Day, Schedule K-1, Form 1099-B, Notice 2009-11, Emergency Economic Stabilization Act, §6072, §1.6081-4
Reasonable Reliance on a Tax Adviser as Viewed by the Tax Court
Tax Court

Reasonable Reliance on a Tax Adviser as Viewed by the Tax Court

Circular 230, §10.35 Competence Enrolled agents, certified public accountants, and attorneys must demonstrate competence in their work before the Internal Revenue Service (IRS). According to Circular 230i §10.35(a), practitione... Sherrill Trovato, EA, USTCP

May/June 2021, Tax Court, Circular 230, Form 1099-MISC, competence, §6662, §10.35, Form 1099-B, accuracy-related penalty, §6751(b)