About TaxEar

TaxEar is a reference on federal tax law and IRS procedure. Its structure is the IRS Special Enrollment Examination content outline, the government's own definition of what an Enrolled Agent must know, which makes it a complete map of the subject rather than a collection of articles. It is written for EA candidates and for practitioners who represent taxpayers.

Editorial policy

Every topic page is written from primary authority: the Internal Revenue Code, Treasury Regulations, Circular 230, the Internal Revenue Manual, revenue procedures and rulings, court decisions, and current IRS forms, instructions, and publications. Sources are listed in the authority rail on each page and linked where a stable public URL exists.

Before a page is published it passes three checks. A source check: each factual claim traces to a cited authority that was opened and read, not recalled. A currency check: figures and rules are confirmed against the stated tax year, using the current inflation-adjustment revenue procedure and any intervening legislation. An editorial check: the page answers what a practitioner would actually search, and the scenarios are original and realistic. Pages that have not passed all three are marked and are excluded from search indexing.

Tax-year figures on every page come from a single maintained data file, so an annual update changes them everywhere at once. Each page shows the tax year it was verified for and the date of the last review. Material changes are recorded in a dated change log on the page.

Practice questions

Practice questions on TaxEar are original. We do not reproduce questions from the IRS, its testing vendor, or any commercial study guide.

Who is responsible

TaxEar is published by Neat Circle LLC and edited by Ikechukwu (Ike) Ohu, PhD, a full professor of engineering at Gannon University who is preparing for the Special Enrollment Examination and holds a Pennsylvania real estate license. Credentials will be updated on this page as they change. Corrections: editor@taxear.com.

What this is not

TaxEar is educational. It is not legal, tax, or accounting advice for any particular situation, and reading it does not create a client relationship. Consult a qualified professional about your facts.