A quarterly magazine from the National Association of Enrolled Agents
Fall 2023 vol.41 no.4
Lessons from a Rogue Revenue Officer
Feature Article

Lessons from a Rogue Revenue Officer

I do not have scientific data to back this up, but my 30 years’ experience has led me to believe that something along the lines of 98 percent of the folks at the Internal Revenue Service (IRS) are ha... John A. Mitchell, EA

Fall 2023, Feature Article, Letter 4020-A, Internal Revenue Manual, IRC §7502(a), Freedom of Information Act, §7502(f), collection due process, Form 2751, Form 2848, Form 4180, LLC, Letter 1153, Central Authorization File Unit, appeals officer, power of attorney, trust fund recovery penalty, revenue officer, Form 9297, Letter 4020-C
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, FICA, Office of Systemic Advocacy, Federal Insurance Contributions Act, Taxpayer Advocate Service, POA, Systemic Issue Review and Evaluation, power of attorney, SIRE, 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
2021: Craziness in Action
Capitol Corner

2021: Craziness in Action

While it certainly would be hard to top 2020, the year 2021 was quite the roller coaster ride at the federal and state levels for tax professionals, especially enrolled agents. The year began with ... Thad Inge and Michelle McCaughey

Jan/Feb 2022, Capitol Corner, Preparer Tax Identification Number, Automated Collection Systems, advocacy, Tax Pro Account, Taxpayer First Act of 2019, COVID-19, power of attorney, Biden, Congress, Form 1040, Janet Yellen, Form 8821, Minnesota Debt Settlement Services Statute 332B, Centralized Authorization File, NAEA PAC, PTIN