The IRS has increased their emphasis on income reporting, Forms 1099 to counteract underreporting by taxpayers.  Other areas covered this year include impact of divorce on tax returns, the possible sunset of TCJA, partnership terminations and the impact on partners, ERC claim withdrawals to avoid penalties, handling of installment sales, and the Corporate Transparency Act implications on beneficial owner reporting.  As practitioners, can we or should we be filing these reports on behalf of our clients?  Is it a practice of law?