One of the key elements of an Enrolled Agent course covering business expenses is the home office deduction. That subject confuses most taxpayers and therefore an EA is usually alone in identifying th
In the current era of a globally mobile society, Enrolled Agent tax work often encounters individuals owning property in the US who are residents of foreign countries. Living in the US for occasional
Death and taxes may be the two certainties in life for all individuals, but another factor seems inevitable for most small business owners. That is, challenging economic conditions cause small busines
If you are one of the many people with a desire to operate your own business, studying to become an Enrolled Agent is a sound path to that goal. The tax industry isn’t expecting a shortage of custom
Enrolled Agents operating in eighteen states are facing complicated encounters with clients owning businesses in an industry that’s unusual – but rapidly expanding. EA solutions are limited for me
Zilberberg v.Commissioner, TC Memo 2011-5 (January 5, 2011)
Facts:
Mark Haller did not file tax returns for three years in a row, from 2004 through 2006. During part of that time he lived in Okaloos
Davila v. Commissioner, TC Summ. Op. 2012-6 (January 10, 2012)
Facts
Ed Davila just wanted to help out his cousin. She was afraid of her estranged husband and needed a safe place to stay. Ed’s doo
For 2011 tax returns, the Internal Revenue Service has provided additional help to individuals struggling with tax liability. The newly named Fresh Start initiative is familiar to every enrolled agent
The recent tax trouble of NBA player Lamar Odom provides an excellent example for the public to understand what an enrolled agent job is all about. Odom needed representation to negotiate a settlement
Few sources of income can create more tax problems than unemployment compensation. The trouble with this matter is initially noticed during enrolled agent exam preparation. Income from unemployment be
