Kateryna Dzhevaga·IRS CAA · Authorized IRS e-file Provider·Federal practice (all 50 states)·EN · RU · UK

Inside the PracticeAugust 7, 20268 min read

I Attended NAEA Tax Summit 2026: What It Means for You

Kateryna's personal account of the professional NAEA Tax Summit 2026 and the IRS representation track (NTPI): what I studied and why it directly affects my clients' peace of mind. Plus the launch of a new series, "IRS Problems."

I Just Got Back from NAEA Tax Summit 2026 — and I Want to Share

I rarely write anything personal, but this post is exactly that. I've just returned from NAEA Tax Summit 2026 — a major professional summit for tax professionals in the U.S. — and I want to tell you not about myself, but about what it means for you, my readers and clients.

In short: I studied so that you can feel calmer. Especially those of you who have already received a letter from the IRS and can't sleep at night.

What This Event Is

NAEA is the national association of Enrolled Agents (EA) — professionals who have the right to represent taxpayers before the IRS in every state. Their summit is several days of intensive study: practicing representatives, former IRS employees, and tax attorneys walk through real cases and how to properly handle the matters of clients who are in trouble.

A separate — and honestly, the most important to me — track is NTPI (National Tax Practice Institute). This is the foundational program specifically on IRS representation: how to handle collection cases, audits, appeals, and how to work with real human situations rather than perfect textbook examples.

I go to things like this not for a badge on the wall. Tax law and the IRS's internal procedures change constantly — deadlines, forms, approaches to installment plans and to disputes. A professional who stops learning falls behind within a couple of years. And falling behind in my line of work means your money, your nerves, and sometimes your status.

What I Studied (in Plain Terms, No Jargon)

Let me put it simply, because behind every point there's a real person with a specific problem.

A letter from the IRS — and what to do with it. How to read a notice, how to tell CP14 (a bill for payment) apart from CP2000 (a discrepancy in reported income), and why each one calls for its own response and its own deadlines. Ignoring it is the worst decision.

Collection: when the IRS starts to collect. How to build a defense once it has come to a lien (a tax lien, NFTL) or a levy (a seizure from your account, wage garnishment). What can be done, and in what order.

Audits and appeals. How an examination works, what rights a taxpayer has, and how to appeal a decision if you disagree with it.

Nonstandard and painful situations. Returns left unfiled for several years, and SFR (Substitute for Return) — when the IRS has calculated the tax for you and, of course, not in your favor. How to unwind that.

Options for resolving a debt. Installment Agreement (a payment plan, including Streamlined and Form 9465), Currently Not Collectible (CNC) — the "can't pay right now" status — and Offer in Compromise (OIC) — an agreement to reduce the debt. More on that last one below, because there's a lot of deception around it.

Statutes of limitations. CSED, ASED, RSED — the IRS doesn't have unlimited time to collect, and you don't have unlimited time to claim back an overpayment. These dates often decide the outcome of a case.

Family and business topics. Innocent spouse (Form 8857) — when the debt "landed on you" because of a spouse; inheritance and divorce; community property in some states; business deductions and K-1 income. Life doesn't split neatly into "tax" and "personal" — and I take that into account.

Ethics and protecting your data. A separate, mandatory block. How a professional is required to safeguard your information and act in your interests. For me this isn't a formality.

Straight Talk About OIC — So You Don't Get Fooled

At the summit there was a lot of discussion about how the "tax relief" industry ruins people's lives. You've surely heard the ads: "we'll wipe out your debt for pennies, OIC for everyone." That's a red flag.

The truth is that OIC is far from right for everyone — the IRS looks at your income, your assets, and your real ability to pay (through Form 433-A and Form 656). For some it truly is a lifesaver; for others a payment plan or CNC status is more honest and more advantageous. I won't promise you debt forgiveness that isn't going to happen. I'll go through your specific situation and tell you which path is realistic for you.

What All of This Means for You

This is the main reason I'm writing this post.

When you have a problem with the IRS, you don't just get someone who "files a return." You get a professional who:

constantly updates their knowledge — learning how the IRS works *now*, not five years ago;

knows how to do more than file a return — how to make sense of a hard situation: collection, audits, disputes, unfiled years — explaining what the IRS letter means, your options and deadlines, gathering and reconstructing your records, preparing and filing the returns and documents you need (including for prior years), and helping you obtain and read your transcripts with your permission;

builds a strategy and walks you through it step by step — and if your case calls for formal representation before the IRS, can bring in an authorized representative (an EA, CPA, or attorney) or work alongside one, so you don't have to face it all on your own in English.

Put simply: you're not alone against the tax authority. Someone is on your side and understands the language the IRS speaks to you in — both literally (Russian) and in substance (the procedures).

New Series: "IRS Problems"

I brought back so much practical material from the summit that I decided to turn it into a separate series of articles — in plain language, for our audience. I plan to cover one topic at a time:

a letter arrived from the IRS — how to figure out what it is and what to do;

returns left unfiled for several years, and what an SFR is;

Installment Agreement vs OIC vs CNC — what actually fits you;

how to read your IRS transcript;

statutes of limitations CSED/ASED/RSED — why the dates decide everything;

lien and levy — the tax lien and the seizure, and how to defend yourself;

innocent spouse — when the debt arose because of a spouse.

If you don't want to miss it, subscribe and check in at fintaxes.us.

In Short

I attended NAEA Tax Summit 2026 and the NTPI track — it's all about IRS representation and resolving tax problems.

I studied how to handle real cases: notices, collection, audits, appeals, liens/levies, unfiled years, SFR, family situations, ethics, and data protection.

About OIC — no fairy tales: it's not right for everyone, and beware the "tax relief" mills that promise forgiveness to everyone.

For you this means: a professional with up-to-date knowledge who will make sense of your situation, prepare your documents and strategy, and — if needed — bring in an authorized representative (an EA, CPA, or attorney).

A series of articles, "IRS Problems," is coming soon — based on the summit.

I study not for the status, but so that you can feel calmer.

If You Already Have a Question or a Problem with the IRS

Don't wait until a letter turns into a levy. If you've received a notice, have unfiled years, or a growing debt — let's go through your situation step by step: I'll explain what the letter means, help you gather and reconstruct your records, prepare and file the returns and documents you need, and lay out a plan. If your case calls for formal representation before the IRS, I'll bring in an authorized representative (an EA, CPA, or attorney). Leave a request or book a review at fintaxes.us — I work remotely, across all 50 states.

*This is educational material, not individual tax advice. Your situation may differ — a specific case requires a personal review.*