…both civil and criminal litigations in federal and state courts across multiple business sectors including construction, healthcare, financial services, and nonprofit. In August 2019, Mr. Gannaway received the distinguished National Tax Practice Institute™ (NTPI®) Fellow designation as recognized by the National Association of Enrolled Agents as an expert in taxpayer representation before the IRS. He frequently represents individuals and business owners under audit and at appeals; prepares reasonable cause statements requesting penalty abatements; and all aspects of collection actions including…

…to practice before the Internal Revenue Service and recognized as an enrolled agent may use the abbreviation “E.A.”.” NAEA Associate Director of Government Relations Justin Edwards reached out to AICPA’s State Regulation and Legislation team to obtain clarification on the proposed strikethrough. NAEA reminded AICPA that the PATH Act (and the Enrolled Agents Credential Act) allows for all enrolled agents in good standing to hold forth their EA credential in all 50 states. AICPA passed our concerns on to the…

…that the information of all applicants for enrollment to practice is automatically disclosed. Last August, NAEA wrote OPR Director Michael Chesman to request that the checkbox be added back to Form 2587. In private conversations, Mr. Chesman has voiced no opposition to the change. Further, senior Prometric officials have also indicated that it would be easy to add the check box to the electronic form. For the reasons mentioned above, I was surprised to learn of the Service’s decision not…

The National Association of Enrolled Agents (NAEA) is the nation’s leading community for tax practitioners – from aspiring enrolled agents to experts with decades of experience. We meet you wherever you are on your career path. NAEA protects, promotes, and provides for the EA profession throughout the halls of government and beyond. We protect an EA’s right to practice and the taxpayer’s right to representation. Working alongside the board of directors and committees, staff works to fulfill NAEA’s mission through…

…co-owner of Compass Tax Educators. Tom is an enrolled agent, a Certified Tax Coach, a National Tax Practice Institute™ (NTPI®) Fellow, and admitted to the bar of the United States Tax Court as a non-attorney. Tom earned a Master of Science in Taxation from Golden Gate University and a Certificate in Finance and Accounting from the Wharton School at the University of Pennsylvania. He received the 2019 Excellence in Education Award from the National Association of Enrolled Agents and the…

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…