ETS Tax Institute

Join us on June 23, 2026 at 2:00 PM for a live webinar covering everything you need to know about IRS penalty abatement:

🔹 IRS Penalty Abatement: Strategy, Eligibility, and Representation
🔹 Presenter: LuSundra Everett, EA
🔹 2 IRS CE credits

If you're navigating Failure-to-File, Failure-to-Pay, Failure-to-Deposit, or accuracy-related penalties, this course will equip you with the strategies and documentation skills to build strong abatement cases for your clients.

Plus, get insights on recent case law, including Kwong v. United States, and key IRC provisions that impact penalty relief and refund claims.

If you miss the live session, the course will be available as a self-study course following the webinar!

Click the link below/in my bio to register
https://www.bigmarker.com/ETSTaxInstitute/irs-penalty-abatement-strategy-eligibility-and-representation

June is when many business owner clients need more than a reminder about filing season.

Q2 estimated tax payments are due June 15, income may have changed, and clients may be making decisions that can affect what they owe next April.

This is the time to ask better questions.

Are estimated payments still accurate? Are records current? Has the business grown? Does the entity structure still make sense? Are there planning opportunities that need to happen before year-end?

ETS Tax Institute helps tax professionals strengthen the knowledge and advisory skills needed for these conversations.

Explore education and CE credit opportunities here: https://etstaxinstitute.thinkific.com/.

Confidence in a complex client situation does not come from hoping you remember the right answer. It comes from having done the work to actually know it.

S corporation basis. Partnership taxation. Schedule E reporting. Estate tax fundamentals. Due diligence under IRC 6695(g). These are the areas where enrolled agents most often want more depth and where the difference between a confident answer and an uncertain one is immediately visible to clients.

The ETS Tax Institute was built for exactly this. Every course is practical, scenario-based, and built around the real situations you encounter in your practice. Not theory. Actual application you can bring directly into your next client conversation.

When you know the material, your conversations change. You stop looking things up after the meeting and start advising in real time with the kind of confidence your clients came to you for.
That level of preparedness is a decision. It starts here.

Browse the full catalog at etstaxinstitute.thinkific.com.

If you missed the live session of our May webinar, A Conversation in Cannabis Tax Compliance with Amorette Mason, EA, the replay is now available as a self-paced course.

Cannabis tax is one of the most audit-prone areas in practice today, and IRC §280E is almost always at the center of it. The two-hour course gives you the technical grounding to advise cannabis clients accurately, structure their books correctly, and defend their positions when the IRS comes calling.

At your own pace, you'll walk away with:

→ A working command of §280E: its history, its mechanics, and the COGS exception that drives every dollar of legitimate tax strategy
→ Practical COGS allocation strategies under IRC §471 that are defensible, consistently applied, and audit-ready
→ A blueprint for a cannabis-compliant chart of accounts that separates production costs from SG&A at the account level
→ The documentation and recordkeeping standards the IRS expects and what's missing in most cannabis engagements
→ Current banking challenges and practical solutions for cash-intensive clients operating today
→ Guidance on the regulatory updates your clients are asking about

No scheduling conflicts. No time zones to work around. Just two hours of focused, practical instruction you can return to whenever you need it.

Click the link below to get started:
https://etstaxinstitute.thinkific.com/courses/a-conversation-in-cannabis-compliance

Today is the last day to register for tomorrow's live webinar on cannabis tax.

IRC §280E is one of the most mishandled areas in tax practice right now. Cannabis businesses can't deduct ordinary expenses but Cost of Goods Sold is not disallowed. That one distinction, applied correctly and documented properly, is what separates a defensible return from a six-figure IRS adjustment.

Tomorrow, Amorette Mason, EA will guide us through:

→ §280E history, mechanics, and the COGS exception that drives every legitimate dollar of tax strategy
→ IRC §471 allocation methods that hold up under audit
→ How to structure a cannabis-compliant chart of accounts at the account level, not just in theory
→ The recordkeeping standards the IRS actually looks for (and what's missing in most cannabis engagements)
→ Practical solutions for cash-intensive clients navigating today's banking environment
→ What the current regulatory landscape means for your clients and your practice

If you have cannabis clients, or you're building toward that niche, this is the technical foundation you need.

https://www.bigmarker.com/ETSTaxInstitute/a-conversation-in-cannabis-tax-compliance

The gap between a good tax professional and a great one is not effort. It is depth.

When you understand the why behind the work your client conversations are different. Your confidence is different. The outcomes you produce are different.

That is what the ETS Tax Institute is built for. Practical on demand courses for enrolled agents who want to be the most prepared person in the room.

Courses start at $99. Browse the full catalog today at etstaxinstitute.thinkific.com. Link in bio.

Calling all tax professionals who work with cannabis businesses or want to.

The IRS audits cannabis returns at a significantly higher rate than other industries, and §280E is almost always at the center of it.

The good news? There are legitimate, defensible strategies and they all start with getting Cost of Goods Sold right.

Join us for a live 2-hour webinar where we'll break it all down: the law, the bookkeeping structure, the documentation standards, and how to protect your clients when the IRS comes knocking.

✅ 2 hours of live instruction
✅ Practical COGS allocation strategies
✅ Recordkeeping standards the IRS actually expects
✅ Banking solutions for cash-heavy operations
✅ Current regulatory updates

Register below today!
https://www.bigmarker.com/ETSTaxInstitute/a-conversation-in-cannabis-tax-compliance

Renewal deadlines have a way of turning continuing education into something you survive instead of something you actually benefit from.

When you learn without that pressure, the experience is completely different. You choose courses based on what your clients actually need from you. You move through material at a pace that lets it stick, and you walk away with knowledge you can put to work immediately rather than credits you barely remember earning.

The ETS Tax Institute is built for that kind of learning. On demand courses for working enrolled agents who want their CE to mean something beyond the hours it logs.

Courses start at $99. No schedule. No pressure. Just practical education on your terms.

Browse the full catalog at etstaxinstitute.thinkific.com. Link in bio.

If you have cannabis clients, you already know IRC §280E is one of the most punishing provisions in the tax code.

But here's what most practitioners miss: Cost of Goods Sold is not disallowed. That distinction and how well your clients' books actually reflect it is the difference between a defensible return and a six-figure IRS adjustment.

Our May webinar, A Conversation in Cannabis Tax Compliance with Amorette Mason, EA, gives tax professionals the technical foundation to advise cannabis clients accurately, structure their books correctly, and hold up under audit.

We'll cover:
→ §280E mechanics and the COGS exception
→ Defensible allocation strategies under IRC §471
→ Cannabis-compliant chart of accounts structure
→ IRS recordkeeping expectations (and where most engagements fall short)
→ Banking challenges and cash-intensive client solutions
→ What the latest regulatory updates mean for your practice

Date: May 19, 2026
Time: 2pm EST
2 IRS CE Credits

Click the link below to register today!
https://www.bigmarker.com/ETSTaxInstitute/a-conversation-in-cannabis-tax-compliance

Your continuing education is too important to rush.

Every renewal cycle, a large number of enrolled agents find themselves completing CE hours under pressure, moving quickly through material they needed time to absorb. The credits get logged but the growth does not follow.

When you give yourself time, the experience is completely different. You choose courses that address real gaps in your practice. You retain what you learn. You walk into tax season with sharper knowledge and stronger confidence in the work you do for your clients.

The most effective enrolled agents treat continuing education as a professional investment, not a deadline to survive. Planning ahead is how you make that shift.

The ETS Tax Institute has on demand courses ready when you are. Browse the full catalog at etstaxinstitute.thinkific.com and take the first step toward CE that actually moves your practice forward.