Category Archives: listed property

IRS Issues Guidance on Employer Provided Cell Phones

By David & Mary Mellem, EAs Included in the Small Business Jobs Act of 2010 was a provision that removed cell phones from the definition of “listed property”.  As such the tedious recordkeeping requirements necessary for listed property NO LONGER apply to cell phones effective January 1, 2010.  This change did not address how to […]

Small Business Jobs Act of 2010

New Jobs Act brings tax benefits (9-23-2010) On  September 23, the House passed the Small Business Jobs Act of 2010 (H.R. 5297). It is expected to be signed by the President. Among its provisions:

House Passes Taxpayer Assistance Bill

 Courtesy of NAEA – www.naea.org On Wednesday, April 14, 2010,  the House passed by on overwhelming majority (399-9) HR 4994 (The Taxpayer Assistance Act of 2010), which was sponsored by Ways and Means Oversight Subcommittee Chairman John Lewis (D-GA). The bill includes several items of note to enrolled agents and, specifically it: