A quarterly magazine from the National Association of Enrolled Agents
Summer 2025 vol.43 no.2
Could Be! Who Knows? Circular 230 – What’s Around the Corner?
Feature Article

Could Be! Who Knows? Circular 230 – What’s Around the Corner?

I could not resist the title reference to the West Side Story lyric. Seriously, though, the last Circular 230 revision dropped in June 2014, so we are long overdue. We had proposed changes published in the Federal... Phyllis Jo Kubey, EA

Summer 2025, Feature Article, Circular 230, RTRP, Loving v. Internal Revenue Service, Ridgely v. Lew, Registered Tax Return Preparer, 31 United States Code (USC) §330
Tax Policy 101
Tax Policy

Tax Policy 101

Those of you who have made the pilgrimage to the Internal Revenue Services’ (IRS) headquarters, which I have quasi-affectionately referred to as “the big house,” (or by its address, 1111 Constitution Avenue) may have noted the Oliver Wendall H... Robert Kerr, EA

Nov/Dec 2021, Tax Policy, Internal Revenue Code, international, GILTI, tax policy, global intangible low-tax income, foreign derived intangible income, FDII, required minimum distribution, RMD, Registered Tax Return Preparer program, RTRP, Loving v. Commissioner