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2023 January/February EA Journal Exam

2023 January/February EA Journal Exam
IRS Program #:
CE: 2 IRS credits

IRS Tax Examinations in the Past and Future and the Impact of the Inflation Reduction Act on the IRS’s Audit Activities
Marcus Dyer
This article highlights the IRS’s ability to deploy its limited resources in service of one of the agency’s most labor-intensive compliance enforcement activities: examining tax returns.

Tax Credit Bonanza: Benefits in the Inflation Reduction Act
Thomas A. Gorczynski, EA, USTCP
The Inflation Reduction Act (IRA) of 2022 uses dozens of tax credits to move the United States towards energy efficiency and clean energy development. This article covers the credit information effective December 2022.

2022 and 2023 by the Numbers
David L. Mellem, EA
Many numbers we use in our profession are indexed for inflation. This article provides the amounts for 2022 and 2023 for many items tax professionals deal with on a regular basis.

Tax News Briefs
Things to Discuss with Clients at 2023 Appointments
This article discusses penalty relief for new beneficial ownership information reporting rules, the IRS Identity Protection (IP) PIN Opt-In Program, and new permitted election changes for health coverage.

INSTRUCTIONS: You will need your NAEA login and password to take the test. Log in to NAEA’s online learning platform at 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 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

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.