A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
A Primer on Significant Sections of Circular 230 for the New Practitioner
Feature Article

A Primer on Significant Sections of Circular 230 for the New Practitioner

Circular 230 imposes certain duties and restrictions upon all practitioners.i It also delineates 18 nonexclusive acts of incompetence and disreputable conduct for which a practitioner may be disciplined. If ... Karen L. Hawkins

May/June 2021, Feature Article, OPR, ethics, Office of Professional Responsibility, Circular 230, practice management, noncompliance, Freedom of Information Act, Form 2848, 26 U.S.C. §7525, FOIA, American Bar Association, Model Rules of Professional Responsibility, Ridgley
Preparer Due Diligence Under IRC §6695(g)
Feature Article

Preparer Due Diligence Under IRC §6695(g)

Section 6695(g) was added to the Internal Revenue Code (IRC or the Code) by P.L. 105-34, the Taxpayer Relief Act of 1997. It was one of several statutory changes intended to improve earned income credit (EIC) reporting compliance. As originally enacted, the law... Patrick D. Dimmitt, EA

May/June 2021, Feature Article, §1.6695-2, Circular 230, noncompliance, Form W-2, due diligence, EIC, additional child tax credit, ACTC, CTC, ODC, AOTC, HOH, child tax credit, Taxpayer Relief Act of 1997, Form 8867, §6695(g), Form 1098-T
Recent Developments in Employment Tax Controversies
Feature Article

Recent Developments in Employment Tax Controversies

THE INTERNAL REVENUE CODE (IRC OR THE CODE) IS CHOCK-FULL of laws employers must follow. They are required to collect and remit taxes withheld from employee wages, including federal income tax and taxes under the Federal Insurance Contributions Act (FICA), which ... Marcus E. Dyer, CPA

Sept/Oct 2020, Feature Article, criminal, COVID-19, CARES Act, FICA, PPP, noncompliance, employment tax