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2023 Winter EA Journal Exam

2023 Winter EA Journal Exam

IRS Program #: X9QQU-U-00958-23-S
CE: 4 IRS Update Credits
Course Description
This edition of the EA Journal exam includes articles discussing various points on various topics. Upon completion and passing the exam, you will receive 4 IRS update credits!

Overview of Articles
Are You Prepared for the Corporate Transparency Act?Fernando Juarez Hernandez, EA
This article provides a foundation for enrolled agents to understand the provisions of the Corporate Transparency Act (CTA) by delving into its background, explaining the rationale and intent of the law, outlining which type of entities are required to report under the CTA, and exploring the common exemptions to the report requirement.

2023 Energy Credit Updates and PlanningPatrick Knightly, EA
Changes made in the Inflation Reduction Act of 2022 have created new planning opportunities for tax professionals and their clients.

Small Business Inventory Rules under the Tax Cuts and Jobs Act
Patrick D. Dimmitt, EA
This article looks in depth at a recent question posted to the NAEA WebBoard discussing a member’s new client that was engaged in the activity of purchasing parts that were remanufactured for resale.

2023 and 2024 Key Numbers
David L. Mellem, EA
Many numbers we use in our profession are indexed for inflation. The effective date for many of these inflation calculations is August 31st. This chart contains the amounts for 2023 and 2024 for many items we deal with on a regular basis.

Tax News BriefsIncome Statement Verified by a CPA Is Not Substantiation
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 CourtRecent Passport Cases in the Tax Court
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.

Preparation Key Considerations for Enrolled Agents in the Upcoming Tax Season
Stephen Molchan, EA
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.

Tax TechAre Non-fungible Tokens Collectibles?
Zac McClure
The current climate regarding artificial intelligence and bias has been a hot topic for debate. This article explores the IRS's unfair auditing policies.

ICYMIA Roundup of Recent Discussions from the NAEA WebBoard.
Patrick D. Dimmitt, EA
Q&A featuring questions from the National Association of Enrolled Agents (NAEA) WebBoard.
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.