NSA constantly monitors developments at the Internal Revenue Service and serves as your
eyes and ears inside the IRS. Through regular meetings with IRS
officials, NSA works to influence IRS practice, procedure and operations
to promote the interests of practitioners and your clients. You can
play a major role in this work by keeping NSA apprised of problems you
experience in dealing with the IRS.
NSA is the leading organization protecting and enhancing the practice
rights of small business accountants. At the federal level, NSA lobbies
the U.S. Congress and federal agencies to support legislation to improve
the tax code, lessen regulatory burdens and promote the interests of
small practitioners and their clients.
At the state level, NSA works with our affiliated state organizations to promote and
protect the use of earned credentials and to safeguard your right to
pursue your chosen profession. The NSA State Regulation and Oversight
Committee (SROC) provides technical and other assistance to affiliates
and can analyze pending legislation to assess the impact on independent
accountants; help draft testimony for legislative hearings and rule
making proceedings; and provide advice on lobbying tactics and
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 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.
- Tax Practitioners Bill of Rights. NSA issued a Tax Practitioners Bill of Rights to establish timely enactment of tax laws and regulations and reasonable levels of IRS service for tax practitioners, who file 60 percent of the tax returns received by the IRS each year.
- 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 RTRP 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 have revoked the authorization of an RTRP to represent taxpayers during the examination of a return they prepared. 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 conscientious, 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.
- Monitoring State Boards of Accountancy. NSA continues to monitor rules and regulation proposed by State Boards to ensure they are fair and not skewed to large firms. For example, in 2012 NSA was successful in overturning a proposal in California that would have required small business accountants to modify financial statements prepared for their clients by advertising the services of larger firms.
These are just a few examples of the many long, hard-fought battles NSA has undertaken for your benefit. Join NSA today and help continue this important work on your behalf!