How Deep Does Your Representation Go?
I’m writing this a week after the National Association of Enrolled Agents (NAEA) Fly-In Day, and as I wrap up this issue, all I can think about is how important representation is. Our fly-in event allows us to represent our clients' needs before Congress, not the Interna... Tynisa (Ty) Gaines, EA (She/Her)
The EA’s Role in Fighting Misinformation About Taxes
I recently had a conversation with a reporter who was asking about the latest tax credit scam being promoted on social media. She wanted to know why this was happening and how it could be fixed. While the second question is tougher to answer, we all know why this is happening. This ... Megan Killian
Key Considerations When Representing an Undocumented Taxpayer
Millions of American citizens and noncitizens alike have the obligation to pay income taxes every year. For undocumented immigrants, it is no different. In fact, undocumented workers paid $382.9 billion in federal taxes in 2022.i ... Brittany Sabalza, EA
Advocacy and Representation Within Our Association
Each National Association of Enrolled Agents (NAEA) member has a unique perspective and a distinctive voice. This diversity is what makes our association stronger and more powerful. We strive to build and support an organization that truly represents the enro... Megan Killian
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®
Representation Matters
During the 1700s, American colonies under British rule coined the phrase "taxation without representation." This opposition to being taxed without having a say in government was a major factor in the American Revolution. Today, there are still areas such as the District ... Tynisa (Ty) Gaines, EA (She/Her)
Story of a Worker Classification Case
A potential new client strolled into our office in July 2019 dropping an inch-thick packet of letters from our good friends at the Internal Revenue Service (IRS) onto our conference room table. The resulting dull t... John A. Mitchell, EA
When Married Filing Jointly May Not Be Best
Ask any tax preparer the best filing status for a married couple, and most of the time the answer will be “married filing jointly,” of course. The filing status normally is one of the easier items when prep... Jennifer L. Cable, EA
Do Not Sell Yourself Short in Representing Clients
From my interactions with the tax professional community, I believe a lot of you sell yourself short with how you price your services. Low prices mean more work to meet revenue goals and more work interferes with your ability to have appropriate work/life balance. Over... Thomas Gorczynski, EA, USTCP
Common Ethical Issues in a Tax Practice
The nature of tax practice presents a number of unique ethical issues. Tax practice requires compliance with multiple ethical frameworks. This creates ambiguities and raises complex questions. Courts have even questioned whether certain regulatory... Ryan Dean
The 941 Resolution Clients Marketing Challenge
Ready to grow your tax firm? If you are looking to add the lucrative service of tax resolution to your practice, keep reading. The Habit of Daily Marketing To start, you are going to need to create a small piece of 941-specific messaging that answers the cla... Jassen Bowman, EA
How to Manage Taxpayers Complaints
What is the form for reporting customer service-related complaints regarding the Internal Revenue Service? The answer will appear at the end of this article (remember that everyone’s tax problem is an emergency to him!). The Taxpayer Advocacy Panel Within the Taxpayer Ad... Cheryl Williams, EA
International Representation: What You Should Know
Return preparation and representation of clients with offshore accounts and assets has become one of the hottest and fastest-growing areas in tax practice. It is a difficult and convoluted world of rules with high stakes that often lack definitive and clear guidance. Before taking on a taxpayer with foreign ties, be sure to read up on what needs to be filed, when it needs to be filed, and what defines “filed.” You will also want to know what ... Mary Beth Lougen, EA, USTCP
I Spy Tax Fraud! Do You?
The word “fraud” conjures up many images, none of which are positive. As Circular 230 tax professionals, we never knowingly jeopardize our credentials while serving clients. Ever cautious, we could, nevertheless, find ourselves representing a client who has engaged in fraudulent activity. Can you recognize the signs of tax fraud? How do you handle a client’s matter with potential or actual fraudulent transactions? According to the Interna... Alan L. Pinck, EA, Ann E. Kummer, EA, CPA
The IRS Revenue Officer: Friend or Foe?
It is likely you will encounter an IRS revenue officer who is difficult, unyielding, and possibly aggressive. You may perceive that the revenue officer's job is to make your and your client’s lives difficult. However, the truth is very different. Sure, a collection case making its way to a revenue officer is deemed serious by the IRS. After all, revenue officers are the IRS’s most experienced and sophisticated collection agents. Their foc... Howard S. Levy, JD
Overview of Practice Before the U.S. Tax Court
This article will focus on income tax deficiency and collection due process (CDP) jurisdiction, but the Tax Court also has jurisdiction over IRS’s denial or refusal to act on abatement of interest under IRC §6404 and innocent spouse cases under §6015; cases related to employment status; and denial of whistleblower claims, among others. The Tax Court was established to handle tax deficiency cases that require a timely filed notice of defic... Sherrill Trovato, EA, USTCP
Become Americas Advanced Tax Expert
BECOME AMERICA’S ADVANCED TAX EXPERT BY Mary Sunderland, EA, USTCP & Bill Nemeth, EA Do you want to stand out as a tax practitioner? Are you confident that you offer the latest and best tax advice to your clients? Do you want to grow your business by taking on more complicated tax returns and representation clients? Do you want to know the tax experts in these areas? ... Mary Sunderland, EA, USTCP
Why Clients Hire Us to Represent Them
ONEDAY. I was meeting with a revenue agent (RA), representing a client during an audit. The office was set up with cubicles, and it was easy to hear what was going on in the cubicle next to me. I happened to hear a taxpayer who was representing herself while another RA was raking her over the coals. The RA who was helping me went off to make photocopies as I heard this lady begin to sob. I mean, the RA was really handing it to her. I got u... Craig W. Smalley, EA
How to Maximize Penalty Relief For Your Clients
There are a number of ways delinquent taxpayers (your clients) can potentially reduce their overall debt to the IRS. There is the offer in compromise (OIC), that oft-dangled carrot and so-called “pennies on the dollar” settlement that many tax resolution firms pitch to lure negligent taxpayers to their companies. There is an innocent spouse resolution that can prevent one member of marriage from being liable for a tax debt caused by h... Jim Coleman, EA
Criminal Tax Investigations Proceed with Caution
EACH YEAR, the NAEA National Conference delivers high-quality tax education to enrolled agents and other tax professionals. This year will be no exception! Once again, seekers of top-notch representation and tax preparation education will gather in Las Vegas, NV, at the Cosmopolitan Hotel August 1–3. To give you a sip of the action, we’ve chosen to showcase some of the outstanding education on tap this year. In the following... Theodore (Ted) A. Sinars, JD
What’s Your Process – How to Work a Collections Case
Introduction Coming into collection representation work in the late 90s, much of the disparity between practitioners rested in sorting out who knew the most rules and laws. A representative’s ability to answer questions relating to technical aspects of IRS enforcement (such as how many days exist before I lose levied money? or how long do I have to appeal a Trust Fund Recovery Penalty assessment?) were commonplace. Yet today with al... David Miles, EA