IRS Program Number: X9QQU-T-00735-21-S
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.
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).
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2021 November/December EA Journal Exam