Internal Revenue Service Authorization in Practice: The Form 2848 and Form 8821 Errors That Leave Practitioners Without Authority to Act
An Internal Revenue Service (IRS) notice arrives for a client with a balance due. At intake, the practitioner filed Form 8821 rather than Form 2848—signed, recorded on the Centralized Authoriz... Forrest Baumhover, EA
The Value of NAEA Advocacy
The National Association of Enrolled Agents (NAEA) engages in government relations and advocacy activities on behalf of the membership with the goal of enhancing and protecting the enrolled agent credential. After many decades working closely with... Jeffery S. Trinca and Michelle McCaughey
NAEA’s Reform Proposals Included in IRS Taxpayer First Act Report: Where to Now?
Just over one year ago, the National Association of Enrolled Agents (NAEA) presented its whitepaper, “Creating a Taxpayer-Focused Internal Revenue Service,” to the Internal Revenue Service (IRS) Taxpayer First Office for consideration as it at... Jeffery S. Trinca