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2022 July/August EA Journal Exam

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2022 July/August EA Journal Exam
IRS Program #: X9QQU-T-00831-21-S
CE: 2 IRS credits

Should Congress Permanently Extend the Filing Deadline?
Denise C. Yelvington, CPA, and Robert Kerr, EA
Two tax professionals present the pros and cons of extending the filing deadline.

Is a Remote Tax Court Exam Easier to Pass?
Sherrill L. Trovato, EA, USTCP
Due to the coronavirus pandemic, the Tax Court offered its first ever remote exam, giving more tax professionals the opportunity to sit for the exam, but was it actually easier to pass?

Health Savings Accounts: An Often-Overlooked Tax Savings Vehicle
Thomas A. Gorczynski, EA, USTCP
This article will review the general mechanism of the HSA, little-known rules that make the HSA a tax-savings powerhouse, and how these rules can build a taxpayer’s tax-free wealth long-term.

Tax News Briefs
The PTC, Itemized Deductions, Employer Leave-Based Donation Programs, Tracking Refunds, and Bribes
This article discusses the premium tax credit, itemized deductions, employer leave-based donation programs, tracking refunds, and bribes.

Supreme Court
What Is the Big Deal About Boechler?
Phyllis Jo Kubey, EA
A recent U.S. Supreme Court (SCOTUS) case, Boechler, tries to determine whether the 30-day time limit for filing a Tax Court petition–described in Internal Revenue Code (IRC) §6330(d)(1)–is a jurisdictional rule/requirement or a claim-processing rule.

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.