Capitol Corner
How enrolled agents won in Oregon.
Preparation
Navigating Circular 230 under real-world demands.
Call for Articles
The EA Journal is accepting articles on a variety of topics.
Feature Article 
Superseding Returns
A superseding return allows a taxpayer to substitute a subsequent return filed by the original due date (including any extension) for the original filing. A superseding return permits corrections to reported income, deductions, and credits... Patrick D. Dimmitt, EA
Summer 2026,
Feature Article,
Form 941-X, Form 1040, Schedule K-1, BBA, §6221(b), Form 1065, Form 5471, Form 8082, Bipartisan Budget Act of 2015, Form 1120-S, Form 1041, Form 1120, Form 1120-F, Form 990-T, Form 940, §6695, superseding, Form 1042, §6418(e), §48D(d), §6417(a), Lucas v. Sterling Oil & Gas Co., Wilson, IRM 21.6.7.4.10:(4), IRM 21.6.1.5.5:(1), §179(c)(2), Form 943-X, Form 945-X, Form 990, Form 990-EZ, Form 990-PF, Form 1120-POL, Form 2290, Form 4720, Form 5227, Form 5330, §6501(e), §6501(c)(1), §179, Chapter 63C
Feature Article 
Navigating the Gray: Ethical Judgment for Enrolled Agents
A long-time client sits across the desk as you review his tax documents. Near the end of the meeting, he casually mentions income from consulting work but explains that he never received a Form... Tina Collins, EA
Feature Article
Keeping Circular 230 in the Middle: Ethics in U.S. Federal Tax Practice for Enrolled Agents
Ethics in tax practice rarely fail because a practitioner does not know the rules. It fails because of ordinary pressures—time, incomplete records, client urgency, and technology shortcuts—pull decision-making away... Nikhil Daswani
Summer 2026,
Feature Article,
technology, OPR, ethics, Office of Professional Responsibility, Circular 230, AI, American Bar Association, Form 8867, Artificial intelligence, §7216, §6694, Federal Trade Commission, FTC, §6713, National Institute of Standards and Technology, NIST, AI Risk Management Framework, Safeguards Rule, Generative AI Profile, American Institute of CPAs, AICPA, Formal Opinion 512
Feature Article
Artificial Intelligence in Tax Practice: Meeting Circular 230 Standards for Competence, Due Diligence, and Confidentiality
Artificial intelligence (AI) has transitioned from an emerging technology to a standard tool in many enrolled agent (EA) practices. Generative AI platforms are now routinely used to draft client letters, summarize intricate tax p... Anish Sanghi, EA
Feature Article
Artificial Intelligence, Real Liability: AI Use and Practitioner Responsibility
The integration of artificial intelligence (AI) into professional services is no longer a futuristic concept; it has become our reality. For tax practitioners, AI offers transformative potential to automate time-consuming or repetitive... Heather Posey EA, NTPI Fellow®
Summer 2026,
Feature Article,
ethics, AI, earned income tax credit, EIC, additional child tax credit, ACTC, §6662, CTC, AOTC, HOH, child tax credit, §6695(g), Artificial intelligence, §7216, §6694, §6695, §6713, written information security plan, WISP, §6664(c), Treasury Regulation §301.7216-3, head of household, American opportunity tax credit
Department Highlights
President's Message
A Connected, Informed, and Effective Community
Summer 2026, President's Message, advocacy, practice management
