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2023 Fall EA Journal Exam

2023 Fall EA Journal Exam

IRS Program #: X9QQU-U-01012-23-S
CE: 2 IRS update credits
Materials Take the Test
2023 Fall EA Journal Exam
This edition of the EA Journal exam includes articles discussing various points on various topics.  Upon completion and passing the exam, you will receive 2 IRS update credits!

Overview of Articles:

Lessons From a Rogue Revenue Officer
John A. Mitchell, EA
Nearly 98 percent of the folks at the Internal Revenue Service are hard-working and dedicated people who do their jobs in a dispassionate way.  This story is about the other 2 percent.

IRS Procedures for Bypassing Authorized Representatives
Patrick D. Dimmitt, EA
This article discusses the procedures followed by Internal Revenue Service examination and collection personnel in making bypass determinations, the safeguards adopted, and the potential disciplinary ramifications from a bypass determination for the Circular 230 practitioner.

Tax News Briefs
Notice and Opportunity for Hearing Before Levy
This article explores when and how the Internal Revenue Service may levy any property or right to property of a taxpayer to satisfy tax liability.

Tax Court
What Happens When a Tax Court Petition Is a Few Minutes Late?
Thomas A. Gorczynski, EA, USTCP
Whether or not a timely petition is a jurisdictional requirement for the Tax Court is a hotly contested issue. This article explores the recent Supreme Court cases of Boechler and Hallmark.

Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field With The IRS
Desmond Hudson, EA, NTPI Fellow
This article covers how low-income taxpayer clinics ensure that low-income taxpayers have access to the tax credits and deductions to which they are entitled.

IRS to Review High Audit Rates for Black Taxpayers
Camaris Ellis, EA
The current climate regarding artificial intelligence and bias has been a hot topic for debate.  This article explores the IRS's unfair auditing policies.

An Introduction to Resolving Business Tax Problems
Jennifer L. Cable, EA
Bank levies are a common way for the IRS to collect large payments from businesses.  The vast majority of business tax problems involve businesses that have fallen behind on Form 941 quarterly deposits.

Internal Revenue Service Personnel - The Who, What, and How
Tyrone J. Taylor, EA
Tax professionals are just as confused as to whom they need to speak to when discussing tax matters with the IRS as the general public. This article discusses some of the titles of IRS personnel, what they do, and how they work with tax professionals.
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 IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.

Webinar Refund Policy
To request a refund, contact the NAEA education team via email at An NAEA education team member will review the request for a 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 will not be refunded.