On January 9, 2018, IRS informed tax practitioners and tax industry partners of a January 3 policy change to Internal Revenue Manual (IRM) Section 21.1.3.3, “Third Party (POA/TIA/F706) Authentication.” The stated purpose of this section of the IRM is to provide appropriate research and procedural instructions for IRS customer service representatives (CSRs) to verify the identities of taxpayer representatives who indicate they have a third-party authorization for a taxpayer on file with the IRS. In practice, the IRM update requires…

Learn from and with America’s Tax Experts®. Tap-In to the Enrolled Agent Community NAEA’s in-person events are a great way to connect with and learn alongside the best in the industry. Check out our upcoming live events below and find one that is right for you. 2025 Capitol Hill Fly-In Washington, DC May 13-14, 2025 Mark your calendars and prepare to make your voice heard in the Nation’s Capital! Join us in Washington, D.C., from May 13-14, 2025, for an…

…and Tom Rice (R-SC). There are approximately 460,000 uncredentialed tax return preparers who may not meet basic competency standards. As a result, many preparers are ill-equipped to assist taxpayers, resulting in inaccurate, and sometimes fraudulent, tax returns. Taxpayers should have confidence that they can expect minimum competency from their tax return preparers. H.R. 4184 is a steppingstone to raising the industry’s standard to ensure that the new authority would require a background check, competency test, continuing education, and ethical standards….