Skip to main content

2021 November/December EA Journal Exam

November/December 2021
IRS Program Number: X9QQU-T-00735-21-S
2 CE

Tax Planning Versus Preparation – What Is the Difference?
Dominique Molina, CPA
Many taxpayers (and even tax professionals) are confused about the differences between tax planning and tax preparation.

Limited Partners and Self-Employment Tax
Keith A. Espinoza, EA
This article discusses the treatment of self-employment tax for partners and the exceptions in the Internal Revenue Code (IRC) for limited partners.

Tax News Briefs
This article discusses employee Retention credit guidance for first and
second quarters of 2021.

Tax Court
An Innocent Spouse Victory When the Taxpayer Knew the Tax Wouldn’t Be Paid
Cindy Agostini, EA, USTCP
This article examines a United States Tax Court case related to innocent spouse relief, Jessica
Lynn Grady a.k.a. Jessica Lynn Gans v. Commissioner (16411-17S).

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

Refund Policy
To request a refund, contact the NAEA education team via email at 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.