A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Key Considerations When Representing an Undocumented Taxpayer
Representation

Key Considerations When Representing an Undocumented Taxpayer

Millions of American citizens and noncitizens alike have the obligation to pay income taxes every year. For undocumented immigrants, it is no different. In fact, undocumented workers paid $382.9 billion in federal taxes in 2022.i ... Brittany Sabalza, EA

Fall 2024, Representation, undocumented, CTC, §301.7701, §6109, §61, ITIN, SSN, representation, §152, immigrants, §32(c)(3)(A)), Form 1099, §2(b), EITC, §6041(a), ACTC
An Enrolled Agent’s Guide to the Systemic Advocacy Management System
Feature Article

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

Nov/Dec 2022, Feature Article, ITIN, Form 14411, Form 1099-K, CP14 letter, Form 8822, offer in compromise, Return Integrity & Verification Operations, OIC, RIVO, Systemic Advocacy Management System, individual taxpayer identification number, COVID-19, SAMS, FICA, Office of Systemic Advocacy, Federal Insurance Contributions Act, Taxpayer Advocate Service, POA, Systemic Issue Review and Evaluation, power of attorney, SIRE
Nonresident Aliens Who Own U.S. Real Property: A Primer
Feature Article

Nonresident Aliens Who Own U.S. Real Property: A Primer

The United States (U.S.) tax system allows for residentsi and nonresidentsii to file a federal income tax return and pay any taxes owed by the due date of the return. Though the Internal Revenue Service (IRS) has various tools in its arsenal to go...

Mar/Apr 2022, Feature Article, Form 8288-A, Form 1040-NR, real estate, ITIN, §871(d), Foreign Investment in Real Property Tax Act, FIRPTA, FDAP, nonresident alien, IRC 7502, §1441, Form 8288