Many CPAs are still catching their breath after what may arguably be one of the more difficult tax seasons. It goes without saying that the Tax Cuts and Jobs Act (TCJA) which passed into law on December 22, 2017, (Pub. L. 115–97) was a "game changer" for the profession. Tax professionals have been tasked not only with the steep learning curve as it relates to the provisions of the new law, but also with the added burden of having to educate clients on the law’s nuances that were of impact to their own unique tax situations.
