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2024 Summer EA Journal Exam

2024 Summer EA Journal Exam

IRS Program #: X9QQU-E-01110-24-S
CE: 2 IRS ethics credits
Course Description
This edition of the EA Journal Exam will cover ethics.

Overview of Articles

Avoiding The Perils and Pitfalls of Fee Predicaments
Jennifer MacMillan, EA
Questions are always circulating about fee arrangements and until Circular 230 is revised, there will likely remain much confusion about what is, and is not, allowed.

The Two Biggest Conflicts of Interest Overlooked by Tax Professionals
Amber Gray-Fenner, EA, USTCP

The two biggest conflicts practitioners often overlook or ignore pertain to entity returns.

Caught 'Tween the Devil and the Deep Blue Sea
Jennifer MacMillan, EA

Among the modern myriad of predicaments faced by tax practitioners, some of the most frequentlyencountered involve conflicting interests.

Tax Court
Deadline Postponement Regulation Found Invalid

Thomas A. Gorczynski, EA, USTCP

In Abdo and Farah v. Comm., 162 T.C. No. 7 (2024), the Tax Court considered ยง7508A(d) and the Treasury regulations interpreting it for the first time.

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.

Product 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.