A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
Avoiding the Perils and Pitfalls of Fee Predicaments
Feature Article

Avoiding the Perils and Pitfalls of Fee Predicaments

Rules on fees can be found in numerous sections of Circular 230i as well as the Internal Revenue Code (IRC) and various other regulations, so it is no surprise that the tangle of rules is full of inherent... Jennifer MacMillan, EA

Summer 2024, Feature Article, refunds, Internal Revenue Code, OPR, ethics, Office of Professional Responsibility, Circular 230, CP2000, Social media, IRC, contingent fee, fees, §10.30, refund anticipation loans, RAL, §10.29, abusive tax avoidance transactions, ATAT
Demystifying the Code: Chapter One
Tax Code

Demystifying the Code: Chapter One

In an earlier part of my life, I taught basic income tax as a law school course to hundreds of students, many of whom would prefer to read anything other than a statute. You may agree with the students. Ta... Donna M. Byrne, EA, JD, NTPI Fellow®

Jan/Feb 2022, Tax Code, Internal Revenue Code, credit, the Code, §280E, IRC, §32 credit, §121, §162, §1031, §71, §72(a), §74, §102, §139, §280A, §61, inclusion, exclusion