Oklahoma Society of Enrolled Agents ByLaws



OKLAHOMA SOCIETY OF ENROLLED AGENTS BYLAWS

January 8, 2012


ARTICLE III   - MEMBERS

3.01:   QUALIFICATIONS AND RIGHTS OF MEMBERSHIP

The Society shall have two classes of members: Member and Member Emeritus. An individual must be a member in good standing of the NAEA in order to be a member of the Oklahoma State Society of Enrolled Agents. A member shall generally be a member of a chapter whose charter includes either the geographic area of the member's place of residence or employment. However, contiguous chapters may agree to allow members to join each other's chapter. The member will be allowed to continue this non-geographic chapter until such time as the member chooses to rejoin the chapter in the member's geographic area.

3.02:   MEMBER

Membership in the Society is limited to those persons holding a current enrollment card issued by the United States Treasury Department, Internal Revenue Service.

3.03:   MEMBER EMERITUS

A Member Emeritus must be on "inactive-retired status" as defined by Circular 230 and must have been a member of the Society for the five (5) years preceding retirement. A Member Emeritus shall not be required to fulfill requirements for continuing professional education (CPE). The Board may waive the length of membership requirements.

3.04:   MEMBERSHIP OBLIGATION TO FOLLOW SOCIETY / NAEA RULES

Each member of this Society agrees to be bound by these bylaws and any amendments thereto, and by the lawful actions of the Board or the voting members of the Society. In particular, without limitation, each member shall fulfill CPE requirements as promulgated by NAEA, shall annually report to NAEA the fulfillment of those requirements, and shall abide by NAEA's Code of Ethics and Rules of Professional Conduct.

3.05:   CPE REQUIREMENTS

Each Member shall complete Ninety (90) hours of qualifying CPE during each three-year enrollment cycle. This must include 2 hours of Ethics annually. Circular 230 shall set the minimum hours required annually. The required hours shall be prorated for new members.

3.06:   MEMBER LIABILITY

No Member shall be personally or otherwise liable for any obligations of the Society.

3.07:   COMPENSATION

No person who holds office in the Society or its chapters shall be employed by the Society except as an educational instructor. Members who serve in volunteer or elective positions for the Society shall do so without remuneration; however, the Board may allow reimbursement for actual and necessary expenses incurred for Society business. Members, including officers of the Society, who teach at Society seminars and prepare teaching materials for use at seminars, or which are sold by the Society to members and nonmembers, may be paid fair market value for their services, subject to the approval of the Board.

3.08:   SOCIETY RECORDS

All official correspondence, papers, and records in the possession of members when serving as officers, directors, or members of committees are the property of the Society and shall be turned over to the Society upon the incumbents' completion of their tenure in office.

3.09:   NONMEMBER ASSOCIATES

    a.   A person not otherwise eligible for membership may join the Society as an "Associate". Associates must be in a professional tax-related field regulated under Circular 230, and they must meet the same CPE requirements as Members. Associates shall enjoy all the benefits of membership, except that they shall not vote on any issue before the membership, nor shall they hold elective office.

    b.   Unenrolled Tax Practitioners can join both the state affiliate and local chapter as long as they qualify for Enrolled Agent status within a five (5) year period and actively demonstrate an interest in becoming an Enrolled Agent by sitting for the SEE within two (2) years of joining the state affiliate and local chapter. Unenrolled Tax Practitioners shall enjoy all the benefits of membership, except that they shall not vote on any issue before the membership, nor shall they hold elective office.

    c.   If an Enrolled Agent Member has an employee that wants to attend state and local chapter meetings and gain continuing education, that employee can join the state affiliate and local chapter, with the provision that they qualify for Enrolled Agent status within a five (5) year period and actively demonstrate an interest in becoming an Enrolled Agent by sitting for the SEE within two (2) years of joining the state affiliate and local chapter. Employees of Enrolled Agent Members shall enjoy all the benefits of membership, except that they shall not vote on any issue before the membership, nor shall they hold elective office.

3.10:   PHYSICAL BOUNDARIES

All Members, Associates, Unenrolled Practitioners and Employees of Enrolled Agent Members must reside or work within the physical boundaries of the State of Oklahoma or contiguous state.



ARTICLE IV   - MEMBERSHIP DUES AND ASSESSMENTS

4.01:   ANNUAL DUES

The Board shall set the amount of the annual dues for membership. The amount of the annual dues shall be noticed to the membership no later than sixty (60) days after the Board has voted to change the annual dues or ninety (90) days prior to the close of the fiscal year, whichever occurs first.

4.02:   PAYMENT OF DUES

    a.   Membership and Associate dues are due and payable annually per methods approved by the NAEA Board. Once submitted, Society dues remain the property of the Society unless the application is rejected.

    b.   Unenrolled Tax Practitioners and employees of Enrolled Agent Member dues are due and payable when invoiced by the Society. New Unenrolled Tax Practitioners and employee of an Enrolled Agent Member shall receive twelve (12) months' membership from the time of joining. After dues are submitted they remain the property of the Society unless the membership application is rejected.

4.03:   ASSESSMENTS

The Members may, upon affirmative vote of two-thirds (2/3) of the Board, be levied such additional assessments as are necessary to carry out the activities of the Society.


Articles 1 - 2 | Articles 3 - 4 | Articles 5 - 6 | Articles 7 - 8 | Articles 9 - 10 | Articles 11 - 12 | Articles 13 - 14 | Articles 15 - 16

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