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2019 September/October EA Journal Exam

September/October 2019
IRS Program Number: X9QQU-T-00591-19-S
4 CE

How to Manage Taxpayer Complaints
By Cheryl Williams, EA
This article provides an overview of the Taxpayer Advocacy Service (TAS) and the Taxpayer Advocacy Panel (TAP) and how outreach is conducted to solicit suggestions or ideas from taxpayers.

Successful Journey to Tax Court Practice
By Sherrill Trovato, EA, USTCP
This article provides an overview of the U.S. Tax Court, its purpose, and the process of becoming a U.S. Tax Court practitioner.

Six Tax Reform Issues Impacting Nonprofit Organizations
By Nonprofit Practice Leaders / BDO
The Tax Cut and Jobs Act of 2017 has had a profound impact on tax-exempt organizations. This article reviews the top six tax reform-related issues nonprofits will need to address.

High Stakes
By Kim Moore
Tax-code changes have put nonprofits in a bind. It has been predicted that nonprofit organizations that depend solely on private giving to stay afloat will be the hardest hit as a result of the Tax Cut and Jobs Act of 2017.

Impact of the Wayfair Supreme Court Decision on Nonprofits
By Katherine Gauntt
While nonprofit organizations can make purchases free of sales tax, their sales of goods and many services are usually taxable. However, everything changed on June 21, 2018, when the U.S. Supreme Court held in South Dakota v. Wayfair that states can require a retailer to collect and remit sales tax even if the retailer lacks an in-state physical presence.

Tax Reform Means Strategic Opportunities for Nonprofits
By Ellie Burke
This article goes beyond the headlines, urging the nonprofit industry to reconsider what the true impact of tax reform will be while identifying strategic opportunities that still lie ahead.