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宣传

 

A key purpose for NAEA is advocacy for state and federal efforts to support fair tax policy and tax administration initiatives.

 

NAEA aims to be the leading voice with governing bodies to address member challenges and effect change.

宣传 is the heart of NAEA and one of the association’s most valued member benefits by:

  • Shaping improvements in IRS reform and tax administration by demonstrating our policy and tax expertise;
  • Creating awareness of key issues by increasing member engagement, involvement, and recognition;
  • Building coalitions by communicating with other stakeholder organizations; and
  • Building relationships by educating federal and state legislators and regulators.

主要政策重点

NAEA works to develop policy priorities that reflect the intersection of what EAs are facing in their everyday practices and the realities of where we as an association can move the needle and impact change with Congress, 黄金城电子娱乐网址国税局, 及以后.

Congress has a unique opportunity to provide the leadership and oversight needed to bring about transformative and long overdue changes to our tax administration system. These opportunities include establishing minimum standards for return preparers and oversight of the nearly $60 billion in IRS funding in the Inflation Reduction Act to modernize its infrastructure and reinvent how it provides services to taxpayers and tax professionals.

税务编制人员的最低标准

问题: Anyone may set up shop as a paid federal tax return preparer because 黄金城电子娱乐网址国税局 lacks authority to set and enforce minimum standards. This has resulted in widely differing standards at the state level, as well as an increased strain on the tax administration system. Both the National Taxpayer Advocate (NTA) and the Government Accountability Office found unlicensed preparers commit more errors resulting in a loss of tax revenue. Taxpayers are exposed to potential tax deficiencies, penalties, lost refunds, or other mistakes. The Trump and Biden administrations have supported oversight of return preparers in their annual Blue Book proposals.

解决方案: Congress should give 黄金城电子娱乐网址国税局 authority to require tax preparer minimum standards, 包括能力考试, 继续教育, 还有背景调查. Paid preparers should be required to obtain a preparer tax identification number (PTIN), pass an examination covering basic Form 1040 tax questions, and lose the right to prepare tax returns for serious malfeasance.

立法: The Senate Finance Committee is working on bipartisan legislation that would seek to address this problem, NAEA强烈支持这些努力. Representative Jimmy 帕内塔 (D-CA) has been a leader on this issue in the House and continues to pursue legislation. 2021年,帕内塔推出了 纳税人保护和报税员能力法案. 据先生说. 帕内塔, “[m]istakes by incompetent tax preparers have led to many taxpayers getting audited or penalized through no fault of their own … [a]nybody who pays for their taxes to be prepared deserves to know that their tax preparers are professional, 精通, 有原则, 如果不是, 会被国税局问责吗.”

改进数学错误通知

问题: The Internal Revenue Code allows 黄金城电子娱乐网址国税局 to make “math error” corrections to tax returns that contain simple math or clerical errors. Math and clerical adjustments are made automatically and require taxpayers to initiate responses to reverse them within 60 days. If the taxpayer does not contest within the 60-day period, 纳税人丧失了质疑的权利, and 黄金城电子娱乐网址国税局 can move forward with its normal collection process. Each year, millions of Americans are negatively affected by this process. The notices are often found to be confusing and vague as they do not explain what error 黄金城电子娱乐网址国税局 has corrected or how a taxpayer can contest the adjustment.

立法: NAEA支持两党立法 Internal Revenue Service Math and Taxpayer Health (IRS MATH) Act, introduced by Senators Bill Cassidy (R-LA) and Elizabeth Warren (D-MA), and Reps. 比尔·施耐德(民主党), 兰迪·芬斯特拉(R-IA), which would direct 黄金城电子娱乐网址国税局 to improve math error notices by requiring clearer explanations of the error corrected. The IRS would also be required to list options for seeking an abatement, 突出显示60天期限, and notify the taxpayer of abatement determinations.

为税务专业人士提供现代化的国税局工具

税务专业人士, 特别是, play an outsized role as intermediaries between 黄金城电子娱乐网址国税局 and more than half of all filers. 如果国税局的目标是创造一个高效的, 以客户为中心的税务管理系统, it should leverage tax professionals by providing tools for accessing client tax data and communicating with 黄金城电子娱乐网址国税局 on behalf of taxpayers. 同时该机构继续更新其系统, we believe 黄金城电子娱乐网址国税局 and related congressional oversight must focus on the following:

Overhaul the Centralized Authorization File (CAF) System and Tax Pro Accounts

问题: The Taxpayer Bill of Rights clearly states taxpayers have a right to representation. Yet the current system for powers of attorney (POA) and taxpayer information authorization (TIA) requests fails to meet taxpayer or tax pro needs. Despite 黄金城电子娱乐网址国税局’s recent efforts to improve Tax Pro Accounts and link to CAF, 税务专业人士仍然缺乏全面的, scalable online account with integrated digital communication tools to access tax information and services.

解决方案: The IRS must redesign the CAF function to create frictionless, omnichannel POA and TIA processes (e.g., through fax, the Document Upload Tool, or an API for volume submissions/withdrawals). It also must provide tax pros and trusted practitioner firms user-friendly, 即时和安全访问纳税人的成绩单, 以及在线管理授权书的能力.

The Taxpayer Advocate Service (TAS) and Electronic Tax Administration Advisory Committee (ETAAC) have both called on 黄金城电子娱乐网址国税局 to enhance Tax Pro Accounts, adding access to self-assistance and digital communication tools and allowing authorized representatives access to all their clients’ tax records. The IRS also must test and focus group with tax pros and tax professional organizations to ensure the tools they launch are functional and meet the needs of tax pros and their clients.

平衡执法和纳税人通知

问题: 应对COVID-19, 黄金城电子娱乐网址国税局 temporarily suspended liens and levies and other collection activities in March of 2020. 将近一年之后, 以应对国税局的大量积压, 该机构还暂停了另外十几封信函, including non-filer notices and automated notices issued when a taxpayer owes additional tax. 虽然需要暂停遵守行动, 恢复正常运作的速度太慢了, leading to inconsistent enforcement and poor communication with taxpayers. The IRS has resumed some of its taxpayer communication and compliance notices (e.g., a January initiative to begin mailing 信s alerting failure to file a tax return), but more work is needed to provide balanced enforcement.

解决方案: 以微弱优势, resuming the Federal Levy Program would show taxpayers the consequences of ignoring tax debts. 更广泛地说, 黄金城电子娱乐网址国税局 should issue enforcement notices in a steady cadence in all areas of exam and collection. 如果面临运营上的挑战, 黄金城电子娱乐网址国税局仍然应该发送“软通知”,” which notify taxpayers of actual or potential noncompliance and prompt them to address issues voluntarily, and place alerts of these notices in taxpayers’ online accounts.

参与

2024年NAEA国会大厦飞抵

三天以上, 从政策制定者那里获得见解, 国税局专家, and DC thought leaders about Congress and its implications for enrolled agents.

 

加入 your colleagues and NAEA and connect with congressional offices on industry-relevant issues during our visit on Capitol Hill. This event offers members a distinct chance to engage with fellow EAs, 倡导我们的行业, 积极参与政治进程.

最近的宣传成果

IRS Launches New Effort Aimed at High-Income Non-Filers (March 2024)

在一个  给国税局局长丹尼·韦尔费尔的信, NAEA offered the enrolled agents perspective on the agency’s significant cutback to compliance initiatives and requested IRS start sending reminder notices immediately to non-filers and those with balances due in excess of $10,000.

 

IRS Announces Delay in Form 1099-K Reporting Threshold for Third Party Platform Payments in 2023 (November 2023)

NAEA asserted the $600 threshold is too low and will lead to taxpayer confusion around which transactions are taxable income and which are more personal and non-taxable. The $600 threshold creates a high compliance burden for small businesses and taxpayers. As a result, IRS plans for a threshold of $5,000 for 2024 to phase in implementation.

 

IRS Launches Paperless Processing Initiative (August 2023)

The announcement comes as 黄金城电子娱乐网址国税局 has been under pressure from NAEA and other stakeholders to show progress in their efforts to modernize the agency and improve customer service with the influx of funding from the Inflation Reduction Act. The paperless processing initiative gives taxpayers the option to go paperless for IRS correspondence by the 2024 tax season and allowing the agency to achieve paperless processing for all returns by the 2025 tax season.