2022 November/December EA Journal Exam
IRS Program #: X9QQU-T-00833-21-S
CE: 2 IRS CE credits

When Your Client Says, “I’ll Fake a Receipt.”
Daniel N. Price
This article addresses common types of fake or fraudulent documents the IRS encounters and the potential civil and criminal ramifications for submitting fake documents.

An Enrolled Agent’s Guide to the Systemic Advocacy Management System
Beth Logan, EA
When issues at the IRS affect multiple taxpayers, enrolled agents should report them using the Systemic Advocacy Management System.


Tax News Briefs
Important Tax News You Can UseTheTaxBook
This article discusses penalty relief for 2019 and 2020 tax returns, tax treatment of improperly forgiven PPP loans, special required minimum distributions rules for 2021 and 2022, and sale of livestock on account of drought.

Representation
When Is a Return Considered Filed?
Josh Youngblood, EA
In Seaview Trading, LLC v. Commissioner, deciding when a return is considered “filed” can be a starting point in establishing the statute of limitations countdown for assessments.


Tax Court
If the IRS Timely Responded, Your Offer Is Not Deemed Accepted
Ruben D. Valdes, EA, USTCP
This article explores an intriguing question in Brown v. Commissioner, 158 T.C. No. 9 (2022): What constitutes avalid rejection under §7122(f)?


INSTRUCTIONS: You will need your NAEA login and password to take the test. Log in to NAEA’s online learning platform at www.pathlms.com/naea. Click “EA Journal CE” and select the journal for which you would like to take the test. Complete registration, submit payment and take the test. All questions must be answered before the test is complete. To qualify for CE credit, you must complete the test within 18 months of the publication date. Please contact education@naea.org or call (202) 822-6232 with any questions. 

Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at education@naea.org.

Refund Policy
To request a refund, contact the NAEA education team via email at education@naea.org. An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.