A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Centralized Authorization File Unit Entering Form 2848 as Modified Preventing Tax Professionals from Getting Transcripts
Take Note

Centralized Authorization File Unit Entering Form 2848 as Modified Preventing Tax Professionals from Getting Transcripts

Summary In 2018, the Internal Revenue Service (IRS) started to require tax professionals to check a box on Forms 8821 and 2848 if the tax professional used third-party software to download transcripts. Downloadin... Roger Nemeth, EA

Spring 2024, Take Note, POA, secure object repository, transcript, SOR, power of attorney, intermediate service provider, Systemic Advocacy Management System, ISP, SAMS, LITC, low-income tax clinic, Form 8821, Form 2848, Centralized Authorization File, IRM 21.3.7.5.2(17)a, CAF, Issue 56796
Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS
Representation

Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS

Low-income taxpayer clinics (LITCs) are programs that provide free or low-cost legal assistance to low-income taxpayers who are facing disputes with the Internal Revenue Service (IRS). Low-income taxpayer clinics, ... Desmond Hudson, EA, NTPI Fellow®

Fall 2023, Representation, LITC, representation, Low-income taxpayer clinic, audit, Pub 4134, appeals, Pub 4134 (SP), collection, Pub 3319, earned income tax credit, EITC, CTC, child tax credit
IRS to Review High Audit Rates for Black Taxpayers
Audit

IRS to Review High Audit Rates for Black Taxpayers

The current climate regarding artificial intelligence and bias has been a hot topic for debate. It seems Black taxpayers are unfairly being targeted in a largely automated pro... Camari Ellis, EA

Fall 2023, Audit, EITC, Artificial intelligence, LITC, Black, automation, low-income tax clinic, South, audit, AI, earned income tax credit