The IRS has increased their emphasis on income reporting, Forms 1099 to counteract underreporting by taxpayers.  General issues with Form 1099-K, income recognition of crowdfunding, gambling, ticket resellers, student-athletes and research study participants will be part of the discussion.  Divorce can bring up many seldom used tax law provisions for a practitioner such as division of property, alimony, separation maintenance, division of retirement assets, and can you deduct legal fees.  An ERC claim withdrawal request will constitute a request for the IRS to not process the return.  The Corporate Transparency Act subjects a substantial portion of the small business community to Beneficial Ownership Information reporting. These reports must include the business information and the individuals who control them. As practitioners, can we or should we be filing these reports on behalf of our clients?  Is it a practice of law?