宣传倡导是NAEA的核心，也是协会最有价值的会员福利之一:
- 通过展示我们的政策和税务专业知识，推动国税局改革和税务管理的改进;
- 通过增加会员的参与、参与和认可来提高对关键问题的认识;
- Building coalitions by communicating with other stakeholder organizations; and
- 通过教育联邦和州的立法者和监管者来建立关系.
倡导是NAEA的核心，也是协会最有价值的会员福利之一:
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. 这导致了州一级的标准差异很大, 同时也增加了税收管理系统的压力. Both the National Taxpayer Advocate (NTA) and the Government Accountability Office found unlicensed preparers commit more errors resulting in a loss of tax revenue. 纳税人将面临潜在的税收不足、罚款、失去退款或其他错误. The Trump and Biden administrations have supported oversight of return preparers in their annual Blue Book proposals.
解决方案: 国会应该授权国税局要求报税者达到最低标准, 包括能力考试, 继续教育, 还有背景调查. 受薪报税人须取得报税人税务识别号码(PTIN), 通过考试，包括基本的1040表格税务问题, 并因严重渎职而失去准备纳税申报表的权利.
立法: 参议院财政委员会正在制定两党立法，寻求解决这个问题, 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. 纳税人在60天内未提出异议的, 纳税人丧失了质疑的权利, 黄金城电子娱乐网址国税局可以继续进行正常的收款程序. 每年，数以百万计的黄金城电子娱乐网址人受到这一过程的负面影响. 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 黄金城电子娱乐网址国税局数学和纳税人健康(IRS Math)法案，由参议员比尔·卡西迪(R-LA)和伊丽莎白·沃伦(D-MA)提出. 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. 黄金城电子娱乐网址国税局还将被要求列出寻求减免的选择, 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, 在国税局和超过一半的申报者之间扮演着巨大的中介角色. 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, 我们认为，黄金城电子娱乐网址国税局和相关的国会监督必须关注以下方面:
对集中授权文件(CAF)系统和税务专业账户进行全面检查
问题: 《黄金城电子娱乐网址》明确规定纳税人有获得代理的权利. Yet the current system for powers of attorney (POA) and taxpayer information authorization (TIA) requests fails to meet taxpayer or tax pro needs. 尽管黄金城电子娱乐网址国税局最近努力改善税务专业帐户和连接到CAF, 税务专业人士仍然缺乏全面的, 可扩展的在线账户，集成数字通信工具，以获取税务信息和服务.
解决方案: IRS必须重新设计CAF功能，以创建无摩擦的全渠道POA和TIA流程.g.，通过传真、文件上传工具或批量提交/提款的API). 它还必须为税务专业人士和值得信赖的执业公司提供用户友好的服务, 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于2020年3月暂停了留置权、征税和其他收款活动. 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, 包括非申报通知和纳税人欠额外税款时发出的自动通知. 虽然需要暂停遵守行动, 恢复正常运作的速度太慢了, 导致执法不一致，与纳税人沟通不畅. 黄金城电子娱乐网址国税局已经恢复了对纳税人的一些沟通和合规通知.g., 1月份的一项倡议，即开始向未能提交纳税申报表的人发送警告信。), 但需要做更多的工作来提供平衡的执行.
解决方案: 以微弱优势, 恢复联邦征税计划会让纳税人看到忽视税收债务的后果. 更广泛地说, 国税局应在所有考试和征收领域以稳定的节奏发出强制通知. 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, 并在纳税人的在线账户中设置这些通知的提醒.
2025年国会飞入
2025年5月13日至14日，华盛顿特区.C.
2025年舒尔迪纳/斯摩兰领导学院
2025年5月15日至16日——华盛顿特区
I国税局推出针对高收入不报税者的新举措(2024年3月)
在一个 信 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. 600美元的门槛给小企业和纳税人带来了很高的合规负担. 因此，黄金城电子娱乐网址国税局计划在2024年逐步实施5000美元的门槛.
黄金城电子娱乐网址国税局推出无纸化处理计划(2023年8月)
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.