FTC Archives | EA Journal

Feature Article

Keeping Circular 230 in the Middle: Ethics in U.S. Federal Tax Practice for Enrolled Agents

Ethics in tax practice rarely fail because a practitioner does not know the rules. It fails because of ordinary pressures—time, incomplete records, client urgency, and technology shortcuts—pull decision-making away... Nikhil Daswani

Summer 2026, Feature Article, AICPA, technology, Federal Trade Commission, Formal Opinion 512, OPR, FTC, ethics, Office of Professional Responsibility, §6713, Circular 230, National Institute of Standards and Technology, AI, NIST, American Bar Association, AI Risk Management Framework, Form 8867, Safeguards Rule, Artificial intelligence, Generative AI Profile, §7216, American Institute of CPAs, §6694

Feature Article

United States International Tax Treaties: A Guide for Early Career Tax Professionals

With increasing international trade and financial activities, United States taxpayers face the risk of double taxation, where two or more countries tax the same income. To mitigate this risk and foster international economic ... Sarah Eddie, EA

Spring 2025, Feature Article, Form 1040NR, US-Belgium Double Tax Treaty, international, specific anti-avoidance rules, foreign tax credit, general anti-avoidance rules, LOB, FTC, limitation on benefits clauses, tax treaty, GAAR, permanent establishment rules, SAAR, PE, pay-as-you-earn, Langroudi, PAYE, Mehrdad Hamzeye v. Commissioner

Editor's Message

FBARS, Treaties, and Tax—Oh My!

As tax professionals, we often focus on familiar territory, honing in on our areas of expertise. However, clients may occasionally present us with unfamiliar, complex issues, particularly in the realm of international tax. Given the significant penalties for noncomplianc... Tynisa (Ty) Gaines, EA (She/Her)

Spring 2025, Editor's Message, mixed-status, s corporation, FBAR, international, practice management, Foreign Bank Account Reporting, Federal Trade Commission, FTC, transfer pricing

Feature Article

Understanding FTC Regulations on Advertising and Endorsements

Implications for Tax Professionals We have all seen those commercials where a large corporation makes unrealistic claims about its product, leaving us scratching our heads and wanting to throw... Brad D. Messner, EA

Spring 2025, Feature Article, AI, practice management, Social media, Artificial intelligence, advertising, Federal Trade Commission, FTC, endorsement