A quarterly magazine from the National Association of Enrolled Agents
Winter 2025 vol.43 no.4
Circular 230 in Practice
Feature Article

Circular 230 in Practice

Ethical tax practice is not just about compliance; it is about maintaining professional integrity and safeguarding clients’ interests while adhering to the tax laws. This ar... Josh Youngblood, EA

Summer 2025, Feature Article, OPR, ethics, Office of Professional Responsibility, Circular 230, §10.22, §10.35, PTIN, Preparer Tax Identification Number, §10.33, contingent fee, §10.27, unconscionable fee, §10.34, conflict of interest, advertising, 31 U.S. Code §330, §10.36, §10.51
Ethics Community
Feature Article

Ethics Community

How was your “ethics footprint” during the last tax season?i We experienced several difficulties during the season. We never knew if there would be a tax bill with retroactive changes and if the government would shut down. N... Ruth Ann Michnay, EA, CPA, USTCP

Summer 2025, Feature Article, OPR, ethics, Office of Professional Responsibility, Circular 230, PTIN, Preparer Tax Identification Number, Title 26, §301.7701-15, § 6694(b), Field Attorney Advice 2022-33-01F
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, advocacy, Taxpayer First Act of 2019, COVID-19, Biden, Form 1040, Form 8821, Centralized Authorization File, NAEA PAC, PTIN, Preparer Tax Identification Number, Automated Collection Systems, Tax Pro Account, power of attorney, Congress, Janet Yellen, Minnesota Debt Settlement Services Statute 332B
The Value of NAEA Advocacy
Capitol Corner

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

July/Aug 2021, Capitol Corner, Circular 230, COVID-19, Minnesota, Practitioner Priority Service, PPS, Form 8821, Form 2848, earned income tax credit, EITC, Centralized Authorization File, CAF, Automated Collection System, ACS, New Mexico, NAEA PAC, American Families Plan Tax Compliance, PTIN, Preparer Tax Identification Number, unemployment income, UI, IRS Taxpayer First Act Report