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宣传

 

NAEA的一个主要目的是倡导州和联邦努力支持公平的税收政策和税收管理举措.

 

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致力于制定政策重点,以反映ea在日常实践中面临的问题,以及我们作为一个协会可以与国会一起推动和影响变革的现实, 黄金城电子娱乐网址国税局, 及以后.

国会有一个独特的机会来提供领导和监督,为我们的税收管理系统带来革命性的、早就应该进行的变革. 这些机会包括为申报人员建立最低标准,并监督国税局根据《黄金城电子娱乐网址》提供的近600亿美元资金,以实现其基础设施的现代化,并重塑其为纳税人和税务专业人员提供服务的方式.

税务编制人员的最低标准

问题: 任何人都可以作为有偿的联邦纳税申报人开店,因为国税局没有权力制定和执行最低标准. This has resulted in widely differing standards at the state level, as well as an increased strain on the tax administration system. 国家纳税人权益组织(NTA)和政府问责局(Government Accountability Office)都发现,无证报税人犯的错误更多,导致税收损失. Taxpayers are exposed to potential tax deficiencies, penalties, lost refunds, or other mistakes. 特朗普和拜登政府在其年度蓝皮书提案中支持对报税人进行监督.

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. 加州民主党众议员吉米·帕内塔(Jimmy 帕内塔)一直是众议院在这一问题上的领导者,并将继续推动立法. 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, “不称职的税务编制人员所犯的错误导致许多纳税人被审计或受到惩罚,而这并不是他们自己的过错……任何花钱准备纳税的人都应该知道,他们的税务编制人员是专业的。, 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: 《黄金城娱乐推荐》允许国税局对包含简单数学或文书错误的纳税申报表进行“数学错误”更正. 数学和文书方面的调整是自动进行的,并要求纳税人在60天内主动作出回应. 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. 这些通知往往令人困惑和模糊,因为它们没有解释国税局纠正了哪些错误,也没有解释纳税人如何对调整提出异议.

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), 该法案将指示国税局通过要求更清晰地解释所纠正的错误来改进数学错误通知. The IRS would also be required to list options for seeking an abatement, 突出显示60天期限, 并通知纳税人减免决定.

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, 它应该通过提供工具来获取客户的税务数据,并代表纳税人与国税局进行沟通,从而利用税务专业人士. 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. 然而,目前的授权书(POA)和纳税人信息授权(TIA)请求系统无法满足纳税人或税务专业人士的需求. 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.

纳税人权益服务(TAS)和电子税务管理咨询委员会(ETAAC)都呼吁国税局加强税务专业账户, 增加自助服务和数字通信工具,并允许授权代表访问其客户的所有税务记录. 黄金城电子娱乐网址国税局还必须与税务专家和税务专业组织进行测试和小组讨论,以确保他们推出的工具是功能性的,并满足税务专家及其客户的需求.

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.

 

在我们访问国会山期间,加入您的同事和NAEA,并就行业相关问题与国会办公室联系. 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向注册代理人提供了该机构大幅削减合规举措的观点,并要求IRS立即向未申报者和到期余额超过10美元的人发送提醒通知,000.

 

黄金城电子娱乐网址国税局宣布延迟2023年第三方平台付款的1099-K表格报告门槛(2023年11月)

NAEA认为,600美元的起征点太低,将导致纳税人混淆哪些交易属于应税收入,哪些交易属于个人收入,不属于应税收入. 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)

公告发布之际,黄金城电子娱乐网址国税局一直受到NAEA和其他利益相关者的压力,要求他们利用《黄金城电子娱乐网址》(Inflation Reduction Act)提供的资金,在实现机构现代化和改善客户服务方面取得进展. 无纸化处理倡议使纳税人可以选择在2024年纳税季节之前实现国税局通信无纸化,并允许该机构在2025年纳税季节之前实现所有申报表的无纸化处理.