Lucinda Layton, Enrolled Agent

IRS UPDATE: Interest rates remain the same for the fourth quarter of 2026 beginning October 1st

For individuals, the rate for overpayments and underpayments will be 7% per year, compounded daily. Here is a complete list of the new rates:
• 7% for overpayments (payments made in excess of the amount owed), 6% for corporations.
• 4.5% for the portion of a corporate overpayment exceeding $10,000.
• 7% for underpayments (taxes owed but not fully paid).
• 9% for large corporate underpayments.

It was so much fun hosting some of the Bay Area’s best tax pros for dinner last night! 🍷

Our conversations about 1031 exchanges and depreciation of foreign rental property might sound a little dry to everyone else, but we frickin’ love it!!!!! 😂

So grateful for this Mission Society of Enrolled Agents crew!

Note to self - do not ship plants via UPS. 🥀😵

Lunching and learning with my peeps at Mission Society of Enrolled Agents. It’s ethics day!

Interested in learning what we do and how we do it? Join us! I and a few EA colleagues will be on hand to answer anything you can throw at us about growing your career and your practice as an Enrolled Agent. We're not selling anything or promoting anything - we're simply giving back to the industry we're passionate about. Email me at [email protected] for the Zoom link!

Hey Titan Tax Tools and & CareTaxPro, thanks for following! 😍.

Caught with my mouth wide open, (as usual 🙄) but at least it was while discussing something I’m passionate about….building business momentum and attracting the best-of-the-best Enrolled Agents in the Bay Area to Mission Society of Enrolled Agents. Such a productive President’s Retreat and Luncheon. I ❤️ these peeps. Great tax pros, great business minds, great friends.

Last night I hosted 19 tax colleagues for tax chats and laughs over industrial-strength Swirls (IYKYK) 🍹 at Aqui-Willow Glen. I learned the value of networking decades ago, but it still amazes me what I can glean from others through casual conversation over an adult bevvie 🍷. Last night was one of those nights. I listened in as other exchanged inside info on job leads, practice management tips, and made lunch dates to discuss business strategies. THIS is the value of a professional network. THIS is the value of Mission Society of Enrolled Agents.

California Tax Colleagues:
California Society of Enrolled Agents (CSEA) (CSEA) has a few interesting job postings on their website. Check them out, about half way down the page.

Home Enrolled Agents are America’s Tax Experts. We are federally-licensed tax practitioners who specialize in tax preparation and have unlimited rights to represent taxpayers before the Internal Revenue Service. If you get a letter from the IRS, or worse, are audited or are the target of a collection a...

🎉Congratulations!🎉
2026-2027 CSEA Officers
🎉Second Vice President - Lucinda Layton, EA 🎉
"It is my honor to serve as Second Vice President of the California Society of Enrolled Agents. As I step into this leadership role, I am reminded of both the strength of our profession and the importance of continuing to evolve alongside the changing needs of the taxpayers, businesses, and communities we serve.

The tax and financial landscape is changing rapidly through advancing technology, increasing regulatory complexity, shifting client expectations, and new models of service delivery. Our responsibility as leaders is not simply to react to those changes, but to thoughtfully position our organization and the EA profession to remain trusted, relevant, and impactful for generations to come.

I believe sustaining relevance requires a willingness to embrace innovation while remaining firmly grounded in the core principles that define our profession: technical excellence, ethics, advocacy, education, and service. While the tools and technologies around us may continue to evolve, the public’s need for trusted advisors who can provide clarity, judgment, and human understanding will only continue to grow.

One of the things I value most about the California Society of Enrolled Agents is the strength of its professional community. This organization brings together individuals who are committed not only to professional excellence, but also to supporting one another through mentorship, collaboration, and shared experience. By continuing to invest in education, leadership development, and forward-thinking engagement, we can help ensure that future generations of Enrolled Agents inherit a profession that continues to adapt, lead, and thrive.

I am also honored to continue serving simultaneously on the Board of Directors for the Mission Society of Enrolled Agents. I believe maintaining strong communication, alignment, and continuity between our state and local organizations is important to strengthening the profession at every level. Our local chapters play a critical role in member engagement, mentorship, education, and community connection, and I look forward to helping foster collaboration and shared momentum between both organizations in service to our members and the profession as a whole. "