…faith’ payments). A further concern is that some taxpayers plan to borrow to meet their tax obligations (often from family) and such taxpayers would see this plan as a great disincentive to make an offer. After all, does it make sense to borrow in an effort to square up with IRS only to risk that a rejected offer would put the taxpayer even more in debt, both to IRS and to the source of the borrowed ‘good faith’ payment? What…

…in an effort to square up with IRS only to risk that a rejected offer would put the taxpayer even more in debt, both to IRS and to the source of the borrowed ‘good faith’ payment? What is further discouraging is that we have long expressed our shared interest in improving offers. We believe, however, that using the OIC program as a revenue raiser is among the least taxpayer friendly ways to get there and will, in fact, adversely affect…

…Fellow, class of 2010. The year 2019 marked her second year as an instructor for the National Association of Enrolled Agents. Laura has previously taught college courses in taxes and accounting, and enjoys all opportunities she gets to teach. She is involved in the Big Valley Chapter of the California Society of Enrolled Agents. Her practice, located in Stockton, California, offers preparation and representation services to all manner of taxpayers. Niche markets include clergy, daycare, trucking, construction, and medical professionals….

…read documents or read and save documents to the shared folder. Get the answers you need. To register or to access your free account, please use the following link: https://intelliconnect.cch.com/scion/secure/index.jsp. Learn more in this how-to video for NAEA members. Wolters Kluwer Resource Page Wolters Kluwer is offering free resources to help NAEA members navigate recent business changes due to the coronavirus pandemic. Visit their COVID-19 Resource Page to gain access to a variety of free tools and complimentary webinars. Download…

…prepared and signed after December 31, 2015. PTIN holders without an AFSP – Record of Completion or without other professional credentials will not be able to represent clients before the IRS in any matters for returns prepared and signed after December 31, 2015. Attorneys, CPAs, and EAs will continue to have unlimited representation rights and can represent clients before any office of the IRS.From the IRS website: https://www.irs.gov/tax-professionals/frequently-asked-questions-annual-filing-season-programOnce you’ve gathered all of your information, you can create an account on…