Policy in Action: What NAEA Is Fighting For
Every year, the National Association of Enrolled Agents (NAEA) works to develop policy priorities that reflect the intersection of what enrolled agents (EAs) are facing in their everyday practices and the realities of where we as an a... Michelle McCaughey, Thad Inge, Samantha Ford
An Enrolled Agent’s Guide to the Systemic Advocacy Management System
Do you know of issues at the Internal Revenue Service (IRS) that affect multiple taxpayers? Want to do something about it? Try the Systemic Advocacy Management System (SAMS). You might be thinking, “The IRS needs to a... Beth Logan, EA
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
Important Compliance Issues
C Corporation Reasonable Compensation Wages are deductible by a C corporation in computing taxable income, but dividends are not. In a closely held corporation, the owners might decide to take distributions in the form of sal... TheTaxBook