November 16, 2012 Internal Revenue Service CC:PA:LPD:RP (REG-138367-06), Room 5205 P.O. Box 7604 Ben Franklin Station Washington, DC 20044 Re: Proposed Regulations Governing Practice Before the Internal Revenue Service (REG‑138367‑06) The National Association of Enrolled Agents (NAEA) appreciates the opportunity to comment on the notice of proposed rulemaking that would modify provisions of Circular 230 (31 CFR Part 10) relating to standards governing written advice and update certain other provisions. NAEA is the only organization solely representing the interests of…

…real estate rental activities. Participants will study a wide range of core topics applicable to many clients whether by filing on the Form 1040 or through another entity. Individual Credits and Deductions 11 CE $200 members | $360 nonmembers Get the most for your clients by expanding your knowledge on individual credits and deductions with this certificate program – just in time for tax season. The Practice Education Series is your go-to resource for building the skills and knowledge you…

…before the IRS. 1966 The Treasury Department began using the Enrolled Agent (Enrolled to Practice before the IRS) title for the professionals it licensed.   California Society of Enrolled Agents. (n.d.). The history of enrolled agents and CSEA. History. Retrieved December 15, 2021, from https://csea.org/CSEA/Your_CSEA/About_Us/History/CSEA/Your_CSEA/History.aspx?hkey=bcd7a01d-b74c-4099-bc5c-bbae0df4a98c 1972 NAEA was founded as the Association of Enrolled Agents (AEA) in 1972 in Hawthorne, California. Through the pioneering efforts of David Smollan, EA, the Founding Chapter of an organization dedicated to Enrolled Agents was…

…administrators. As always, we look forward to continuing to work with you on creating a common sense, rigorous oversight framework that protects all taxpayers, levels the industry playing field, and produces more accurate tax returns. Sincerely, Francis X. Degen, EA, USTCP President cc: Steven Miller, Deputy Commissioner for Services and Enforcement Karen Hawkins, Director, Office of Professional Responsibility 1 “Frequently Asked Questions: Testing Requirements, FAQ b1,” posted July 18, 2011, http://www.irs.gov/taxpros/article/0,,id=239683,00.html. 2 Frequently Asked Questions: Testing Requirements, FAQ b7,” http://www.irs.gov/taxpros/article/0,,id=239683,00.html…

…for its performance, a reform effort should reestablish an annual joint congressional hearing. A joint hearing would provide congressional guidance on acceptable levels of service and enforcement and inform the appropriations process. IRS needs to provide effective, efficient, taxpayer-centered compliance activities in its examination, collection, and appeals functions. For instance, IRS should explore further alternative dispute resolution options; ensure compliance staff do not bypass an active power of attorney; increase the authority of and set higher standards for appeals staff;…

…wait for the next event to engage with prospective customers and forge new relationships! Tap into the power of the NAEA Knowledge Center. The NAEA Knowledge Center syndicates content to a highly-engaged audience of 48,000+ enrolled agents and tax professionals, who become the source of high-quality, intent-based, 100% exclusive leads to fuel your business. Start receiving leads in 4 easy steps: STEP 1 Provide us with thought leadership content, such as a white paper, eBook or an insightful guide. STEP…