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IRC Section 7216

IRC Section 7216

Section 7216 broadly defines a tax return preparer as any person who is engaged in the business of preparing or assisting in preparing tax returns, who is...

Revenue Procedure 2019-33

Revenue Procedure 2019-33

In regards to bonus depreciation, Rev. Proc. 2019-33 has been issued which gives taxpayer authority to make or revoke elections. It allows a taxpayer to elect...

IRS Issues Draft Form 1099-NEC

IRS Issues Draft Form 1099-NEC

The IRS has released a draft of Form 1099-NEC. This is not a new form altogether as it was last in use in the 1980s. This new release was motivated by the...

Enrolled Agent Basics

Enrolled Agent Basics

An Enrolled Agent is a tax professional who has demonstrated competence in tax preparation and representation matters. Enrolled Agents generally have...

Enrolled Agent Exam 2019-20

Enrolled Agent Exam 2019-20

The government shutdown has delayed the annual revision of the Special Enrollment Examination. The examination administered starting on May 1, 2019 has...

Enrolled Agent Exam 2018-19

Enrolled Agent Exam 2018-19

Tax reform will eventually impact the Enrolled Agent Exam, but not for a while.  The IRS has informed us of the following: For the Special Enrollment...

Special Enrollment Examination Results

Special Enrollment Examination Results

Prometric is the test sponsor for the IRS Special Enrollment Examination.  They periodically publish results (pass rates) for the exam.  The latest...

PTIN System Has Been Reopened

PTIN System Has Been Reopened

From irs.gov On June 1, 2017, the United States District Court for the District of Columbia upheld the Internal Revenue Service’s authority to require the use...

Court Rules Against IRS Charging for PTIN

Court Rules Against IRS Charging for PTIN

On June 1, 2017, the United States District Court for the District of Columbia upheld the Internal Revenue Service’s authority to require the use of a...

Group Encourages IRS Improvements

Group Encourages IRS Improvements

A group of organizations involved in providing tax services has joined together to publish a report regarding the IRS  that has been provided to...

Old Exam Questions Removed from IRS.gov

Old Exam Questions Removed from IRS.gov

For many years, the IRS had provided aspiring Enrolled Agent Exam test takers with access to old SEE exam questions.  That is no longer the case....