NSA has been a major force protecting practitioners for more than 65 years! Here are just a few of our many achievements:
■ The Grandfather of Check the Box. This privilege is now available because of the tireless work and
dedication of NSA members.
■ If You’re an EA, You Can Thank NSA! NSA fought the national bar and CPA associations to allow
accountants and tax preparers to sit for the Enrollment exam. Another NSA initiative was the creation of
the title Enrolled Agent.
■ PTIN. NSA led the initiative to have preparers’ Social Security numbers removed from tax returns,
protecting you from identity theft and other misuses of preparer information.
■ IRS Mission. NSA persuaded Congress to change the IRS mission to one of service to the taxpayer.
■ E-Filing. NSA worked to eliminate the e-filing paperwork nightmare in advocating the use of electronic
PIN numbers. NSA continues to advocate the streamlining of the e-filing process to further assist time-
constrained tax preparers.
■ Circular 230. Circular 230 currently authorizes an unenrolled individual to represent a taxpayer during
an examination if that individual prepared the return for the tax period under examination. NSA led the
fight against a proposed IRS regulation that would revoke the authorization of unenrolled preparers to
represent taxpayers during the examination. NSA’s effort led to the change in the regulation that allows
practitioners to retain this practice right.
■ Regulation of Tax Preparers. NSA continues to work to ensure that unscrupulous and incompetent
practitioners are required to register with the IRS and be subject to the same rules, requirements and
penalties as those practitioners who have always taken the time – and put in the effort – to be conscien-
tious, knowledgeable and ethical. NSA is also working at the state level to ensure that local regulation
does not impose new burdens and roadblocks to your practice rights, including state-specific fees and
requirements that duplicate federal laws.
These are just a few examples of the many long, hard-fought battles NSA has undertaken for your benefit. Join NSA and help continue this important work on your behalf.