Jared R. Rogers, CPA

Ethical Standards for Tax Preparers

In the complicated world of taxation, where financial responsibilities intersect with legal obligations, the role of a tax preparer is both crucial and delicate. As tax season approaches, it becomes increasingly important to shine a light on the ethical standards that guide these financial professionals. In this blog post, we explore the essential ethical principles that should govern the conduct of tax preparers, ensuring not only compliance with the law but also the maintenance of trust and integrity in their crucial role.

There are several key ethical principles that tax preparers should follow, these includes:

Confidentiality: the preparer has the responsibility to keep all of their client’s information confidential, even if the relationship ends, they must continue to follow this. The only time they should disclose information is with the client’s consent or when it is required by the law.

Competence: they should also keep up to date with the latest tax laws and regulations in order to stay competent in their specific field. This includes providing services that they are qualified to provide and should refer clients to other professionals if they aren’t prepared.

Integrity: tax preparers must be honest, credible, and trustworthy as it is their obligation to protect and enhance the trust of the client. This includes avoiding any conflicts of interest and not engaging in any activity that could damage their own reputation or profession.

Due Diligence: Tax preparers should perform due diligence on their client information and should never prepare returns that are inaccurate or incomplete knowingly.

Independence: tax preparers should not allow their personal interest to interfere with their personal judgment. This includes any relationship that could compromise their objectivity or integrity.

In addition to these general ethical principles, they must also comply with specific professional standards and regulations. They may vary depending on the jurisdiction in which the tax preparer is practicing and the specific area they are focused in. However, some of the most common standards and regulations include:

Circular 230: These are a set of regulations issues by the US department of the Treasury that govern the practice of tax law. This also requires tax preparers to be competent, honest, and ethical in their dealings with clients.
AICPA Statements on Standards for Tax Services: These are a set of standards issued by the American Institute of Certified Public Accountants that govern the preparation of tax returns. These standards require tax preparers to perform due diligence in order to disclose any material uncertainties and to avoid taking unreasonable positions.
National Associations of Tax Professionals (NATP) Code of Ethics: this is made up of the code of ethics that are applied to all members of the NATP. The NATP Code of Ethics requires members to be honest, competent, and ethical when it comes to working with their clients.

If a tax preparer engages in any unethical conduct, they can potentially face a number of consequences, such as:

Loss of professional license
Fines and penalties
- These include fines up to $100,000 or $500,000 in the case of a corporation
Criminal Chargers
- Imprisonment for up to three years with felony or misdemeanors being on your record

These consequences vary for each situation such as the penalty being less expensive as we mentioned or imprisonment being less time. Whatever the case maybe they are nothing to take lightly.

In conclusion, ethical standards are paramount for tax preparers as they navigate the complicated landscape of taxation. These standards, encompassing confidentiality, competence, integrity, due diligence, and independence, form the bedrock of responsible and honest conduct. Reinforced by specific professional standards, violations can lead to severe consequences, including the loss of professional licenses, substantial fines, and criminal charges. As tax preparers approach the challenges of tax season, faithfulness to these ethical principles is not only an expectation but an obligation. Upholding these standards is crucial for maintaining trust, safeguarding reputations, and preserving the integrity of the financial profession. In essence, ethical conduct is not just a guideline; it is an indispensable compass that guides tax preparers towards principled and responsible tax preparation.

Home Office Deduction: How Depreciation Recapture Affects the Sale of Your Home

Using part of your home for business can provide meaningful tax savings through the home office deduction. Homeowners and renters alike can benefit from this deduction, but if you later sell your home, there’s an important consideration: depreciation recapture. Understanding how this works can help you plan ahead and avoid surprises at tax time.

Requirements for the Home Office Deduction

To claim the home office deduction, two key requirements must be met. First, the space must be used regularly and exclusively for business purposes. A home office cannot double as a guest room, den, or entertainment space. Occasional or incidental business use, such as quarterly meetings, does not qualify. Second, your home must serve as your principal place of business. Even if you conduct work elsewhere, you may qualify if you use your home substantially and regularly. Separate structures, such as garages, studios, or barns, can also qualify if they are used exclusively for business.

How to Claim the Deduction

Deductions are generally based on the percentage of your home used for business. There are two calculation methods. The simplified method allows a deduction of $5 per square foot, up to 300 square feet, for a maximum of $1,500. Depreciation is not claimed under this method, which means no recapture tax applies when you sell, and recordkeeping is minimal.

The regular (actual expense) method calculates the actual expenses of operating your home, including mortgage interest, utilities, insurance, repairs, and depreciation. Expenses are allocated based on the business-use portion of your home, and deductions are reported on IRS Form 8829. While this method often results in larger deductions each year, it triggers depreciation recapture when you sell your home.

Where you report the deduction depends on your business type. Self-employed individuals typically report it on Schedule C, Line 30. Employees may report eligible expenses on Schedule A as itemized deductions (if allowed). Partnerships, LLCs, and S-Corps usually handle the deduction through accountable plans or entity-level reimbursements.

Depreciation Recapture Explained

Depreciation reduces your taxable income in the years you claim it, but when you sell your home, the IRS requires you to recapture the depreciation for the business-use portion. Depreciation recapture is taxed at a maximum rate of 25%, separate from long-term capital gains, which are generally taxed at 15%. Even if you didn’t claim all allowable depreciation, the IRS requires recapture of any portion that could have been claimed.

Example:

Home purchase price: $300,000
Business-use portion: 10%
Depreciation claimed: $10,000
Sale price: $500,000

Recapture: $10,000 taxed at up to 25%
Remaining gain: $190,000 may qualify for the capital gains exclusion ($250,000 single / $500,000 married filing jointly)

Capital Gains Exclusion and the Home Office

The capital gains exclusion allows homeowners to exclude up to $250,000 (single) or $500,000 (married filing jointly) of gain on the sale of their primary residence if they owned and lived in the home for at least two of the last five years. If your office is inside the home, the exclusion generally applies to the entire home, but depreciation recapture still applies.

If your office is in a separate structure, the IRS treats it as a separate dwelling unit. You must meet ownership and use requirements for both the home and the structure to apply the exclusion. If these requirements are not met, gains from the office portion are fully taxable, including depreciation recapture at 25% and any additional gain at 15%.

Planning Strategies Before Selling

Business owners can take steps to minimize the impact of depreciation recapture. If the office is in a separate structure, consider not claiming home office deductions for at least two years before selling to maximize the exclusion on the full property. If the office is inside your home, continue claiming deductions, since recapture is required regardless of whether you claimed them.

Maintaining detailed records is essential. Keep track of expenses, depreciation, and the square footage of your office. Accurate documentation ensures correct calculation of recapture and can help prevent errors or audits.

Why Depreciation Recapture Isn’t a Penalty

It’s important to understand that depreciation recapture is not a penalty. It simply balances the tax benefit you’ve already received. Depreciation reduces taxable income over the years, providing real savings, and recapture ensures the IRS taxes the portion of gain already offset by those deductions. Even with recapture, the home office deduction remains a valuable tool for business owners, helping offset real expenses and reflecting the dual purpose of your home as both a residence and a workspace.

Why Does The IRS Hold EITC Refunds?

Understanding the EITC and Why Refunds Are Delayed by the IRS

The Earned Income Tax Credit (EITC) is a federal tax credit designed to support working individuals and families with lower to moderate income levels. It is intended to reduce tax liability and, because it is refundable, it can also increase a taxpayer’s refund—even when no federal income tax is owed. Eligibility for the credit is based primarily on earned income, such as wages, salaries, tips, and self-employment income. However, qualification is not determined by income alone. Filing status, the number of qualifying children, residency requirements, and valid Social Security numbers for all individuals on the return also play a critical role. Because of these combined factors, the EITC is one of the more complex credits in the tax code and requires careful compliance with IRS rules.

While the credit can provide a meaningful financial benefit, it is also subject to additional IRS scrutiny. This is especially true when it comes to the timing of refunds.

Why the IRS Holds EITC Refunds

Taxpayers who claim the EITC often notice that their refunds are issued later than expected, particularly when compared to returns without refundable credits. This delay is not the result of a processing issue, but rather a set of requirements and safeguards built into the tax system.

Federal law requires a refund delay

Under the Protecting Americans from Tax Hikes Act (PATH Act), the IRS is required to delay the issuance of refunds that include the EITC (as well as the Additional Child Tax Credit) until at least mid-February each year. This rule applies regardless of when the return is filed. Even if a taxpayer submits their return in January, the IRS is not permitted to release the refund before the mandated date. This timing requirement was implemented to allow additional verification before refunds are issued.

Increased focus on fraud prevention

The EITC has historically been one of the most frequently reviewed credits due to its high claim volume and susceptibility to errors and fraudulent filings. Common issues include incorrect dependent claims, mismatched income reporting, and identity theft-related filings.

The delay period gives the IRS additional time to evaluate returns for inconsistencies and potential fraud indicators before issuing refunds.

Verification of income and eligibility

EITC eligibility depends on information that must be independently verified, including wages reported by employers, dependent qualifications, and filing status accuracy. During the hold period, the IRS cross-references tax returns with third-party reporting documents such as W-2s and 1099s to confirm that the information provided is consistent.

This verification process is designed to ensure that only eligible taxpayers receive the credit and that refund amounts are accurate.

Reducing improper payments

Because the EITC is a refundable credit, it represents a significant portion of federal tax refunds each year. Even small inaccuracies can result in improper payments. The additional review period helps the IRS reduce these errors and maintain compliance with federal tax law.

What Taxpayers Should Expect

A delayed EITC refund is not necessarily an indication of an issue with a tax return. In most cases, it simply reflects the standard processing timeline required under federal law.

Once the PATH Act hold period concludes in mid-February, refunds are generally issued in the order they were received, assuming no additional review or verification is required.

However, further delays can occur if the IRS identifies discrepancies in income reporting, dependent information, or if additional identity verification is needed.

Conclusion

The Earned Income Tax Credit remains one of the most impactful credits available to working taxpayers, but it is also subject to enhanced oversight. The IRS refund delay associated with the EITC is not discretionary, it is a statutory requirement intended to reduce fraud, verify eligibility, and ensure accurate payment of refundable credits.

While the waiting period can be inconvenient, it serves an important role in maintaining the integrity of the tax system and ensuring that refunds are issued correctly.

How to Report Gambling Winnings and Losses

Gambling income often creates confusion at tax time because the reporting rules do not follow what most taxpayers naturally expect. Many assume they are only taxed on their “net” winnings for the year. However, the IRS does not allow gambling to be reported that way. Instead, winnings and losses are handled separately, and that distinction drives the outcome on your tax return.

Reporting W-2G Gambling Winnings

When you receive a Form W-2G, it means your gambling winnings have been reported to both you and the IRS. These forms are typically issued for larger payouts from casinos, sportsbooks, lotteries, or similar gambling activities that meet reporting thresholds. Even though a W-2G is issued, it does not change how the income is treated. The full amount shown on the form is taxable and must be included on your return.

From a reporting standpoint, W-2G winnings are included as Other Income on Schedule 1 (Form 1040). That amount then flows through to your Form 1040 and increases your total taxable income. The key point here is that the IRS is always looking at the gross winnings reported on the form, not any net figure after losses. If federal income tax was withheld and shown on the W-2G, that withholding is treated as a prepayment toward your total tax liability. It is applied when you file your return, similar to wage withholding, but it does not change the fact that the full winnings are still taxable.

How Gambling Losses Are Treated

Gambling losses are not reported in the same place as winnings, and they do not automatically reduce the income shown on a W-2G. Instead, losses are only deductible if you itemize deductions on Schedule A. This is an important distinction because many taxpayers take the standard deduction, and in those cases, gambling losses provide no tax benefit at all. Even when itemizing, losses are limited. You can only deduct gambling losses up to the amount of gambling winnings reported on your return. There is no ability to create a net loss or carry excess losses forward to future years.

For example, if you have $10,000 in W-2G winnings and $12,000 in losses, your deduction is limited to $10,000. The remaining $2,000 is not usable for tax purposes.

No Netting of Winnings and Losses

One of the most common mistakes taxpayers make is assuming they can simply net their gambling activity for the year. The IRS does not allow this approach. Gambling winnings are reported in full as income, and gambling losses are only considered separately as an itemized deduction if you qualify. There is no single calculation on the tax return where the two are combined into a net result.

State Tax Considerations (Illinois)

Illinois follows a different approach than the federal return when it comes to gambling losses, and this is where taxpayers often get caught off guard. At the federal level, gambling losses can be deducted if you itemize, up to the amount of gambling winnings. Illinois does not follow this treatment in the same way. Illinois still taxes gambling winnings in full, but it generally does not allow a deduction for gambling losses. This means that even if you had significant losses during the year, those losses typically do not reduce your Illinois taxable income. Your gambling winnings remain fully included in your Illinois return, without the same offset you might see federally.

As a result, you can end up in a situation where your federal return reflects gambling losses (if you itemize), but your Illinois return still taxes the full amount of gambling winnings. This difference can be especially noticeable for taxpayers with regular gambling activity, where the overall economic result of the year does not match the taxable outcome at the state level.

Recordkeeping Requirements

The IRS places the responsibility for documentation on the taxpayer. This means maintaining records that support both winnings and losses, including dates, locations, types of gambling activity, and amounts. While casino or sportsbook statements can be helpful, they should not be relied on as the only source of documentation if records are ever requested.

Bringing It All Together

The most important takeaway is that gambling winnings reported on a W-2G are fully taxable and must be included in income regardless of losses during the year. Those winnings flow through Schedule 1 into Form 1040 and increase taxable income directly. Losses, on the other hand, are limited, conditional, and reported separately. They only provide a benefit if you itemize deductions and only up to the amount of reported winnings.

Once you understand that winnings and losses are reported in different parts of the return, the structure of how gambling is taxed becomes much clearer and easier to follow.

By Jared R. Rogers, CPA|2026-08-24T13:25:19-06:00August 24, 2026|Categories: IRS Talk, Tax Talk|Tags: casino winnings taxes, federal gambling tax rules, Form W-2G, gambling income reporting, gambling income tax return, gambling losses tax deduction, gambling recordkeeping, gambling tax deductions, gambling tax reporting, gambling tax rules, gambling taxes 2026, gambling winnings and losses, gambling winnings taxes, how gambling winnings are taxed, how to report gambling losses, how to report gambling winnings, How to report gambling winnings and losses, Illinois gambling losses, Illinois gambling taxes, Illinois gambling winnings, IRS gambling income, IRS W-2G, lottery winnings taxes, Schedule 1 gambling income, Schedule A gambling losses, sportsbook winnings taxes, tax preparation gambling income, tax tips for gamblers, taxable gambling winnings, W-2G income, W-2G tax reporting|0 Comments

Understanding the “No Tax on Tips” Provision Under the One Big Beautiful Act (OBBA)

Tax rules continue to evolve, and every so often a provision gets a headline that sounds far simpler than what the law actually does. The “no tax on tips” provision under the One Big Beautiful Act (OBBA) is a good example of that. While the name suggests that tip income is no longer taxed, that is not what the law provides.

Tip income is still fully taxable and still must be reported. The core reporting rules have not changed. What OBBA introduces is not an exclusion from income, but a potential deduction that may reduce taxable income for certain qualifying tip earnings.

Tip Income is Still Reportable Income

The most important point to understand is that nothing about tip reporting has been removed or reduced. Employees and self-employed individuals are still required to report all tip income as part of gross income.

For employees, this continues to be reflected on Form W-2 as part of Box 1 wages. For self-employed individuals, tip income is still included in business receipts and ultimately flows through to Schedule C and Form 1040.

So despite the branding of “no tax on tips,” the income itself is still very much part of the tax system. The change occurs later in the return process, not at the reporting stage.

What the Provision Actually Does

Under OBBA, certain taxpayers may be eligible for a federal income tax deduction tied to qualified tip income. This is where the terminology often causes confusion. The law does not remove tips from taxable income. Instead, it allows a deduction against taxable income if the tips meet specific requirements. To qualify, the income must come from occupations that customarily and regularly received tips prior to December 31, 2024. This keeps the benefit focused on traditional tipped industries such as restaurant staff, bartenders, salon workers, and similar service-based roles.

Not all payments labeled as tips qualify. Service charges, mandatory gratuities, and standard wages are not included in the definition, even if they may resemble tips in practice.

How the Tax Benefit Is Applied

Even when tip income qualifies, it is still included in gross income. There is no exclusion at the wage or income reporting level.

Instead, the benefit is applied later as an adjustment to income. This means the taxpayer first reports all income normally, and then, if eligible, applies a deduction that reduces taxable income. This structure is important because it changes how the benefit is felt. Rather than removing tax from tip income entirely, it reduces overall taxable income after everything has already been reported.

Income Limits and Phase-Out Rules

The deduction is not unlimited and is subject to both a cap and income-based reductions. The maximum deduction allowed under OBBA is $25,000 per year. However, not every taxpayer will receive the full amount. The benefit begins to phase out once adjusted gross income exceeds certain thresholds. For single filers, head of household, and married filing separately, the phase-out begins at $150,000 of AGI. For married filing jointly, the threshold is $300,000. As income increases above these levels, the deduction is gradually reduced until it is fully phased out.

For self-employed taxpayers, there is also an additional limitation. The deduction cannot exceed the net profit of the business generating the tip income, which prevents the deduction from creating or increasing a loss position.

How Tip Income Is Reported Under Current Rules

Despite the introduction of this provision, the way tip income is reported has not changed. Employees still receive Form W-2 reporting their wages, including tip income in Box 1. Employers may separately track qualifying tip amounts for reporting purposes, but the overall structure remains the same. For individuals, all tip income continues to flow into Form 1040 as part of gross income. There is no separate exclusion or adjustment at the wage level. The only difference appears later in the return, where eligible taxpayers may apply the deduction.

Where the Deduction Appears on the Tax Return

The deduction is claimed on Schedule 1A of Form 1040, which is a new schedule introduced beginning in 2025 under OBBA. This schedule is used for “Other Adjustments to Income,” including several new provisions created by the legislation. In general, the deduction is based on either qualified tips reported by the employer on Form W-2 or tip income reported directly by the taxpayer on Form 4137 when applicable.

Regardless of the reporting method, the key requirement is that the income must be properly documented and traceable through official records.

Documentation and Compliance Requirements

As with most tax provisions tied to income adjustments, documentation is essential. The IRS will expect consistency between employer reporting and taxpayer reporting, and discrepancies can create issues during review. Supporting documentation may include payroll records, employer tip allocation reports, Form W-2, and Form 4137 when tips are not fully captured through payroll systems.

Accurate reporting matters not just for compliance, but also for ensuring the deduction is not disallowed due to incomplete or inconsistent records.

Final Takeaway

Despite its name, the “no tax on tips” provision does not eliminate taxation on tip income. Instead, it creates a targeted deduction that reduces taxable income for qualifying taxpayers in certain tipped occupations. The income is still reported, still tracked, and still subject to the same reporting rules as before. The difference lies in how the tax calculation is adjusted after reporting is complete.

As with most tax law changes, the real impact comes down to details, documentation, and income level. For taxpayers who rely on tip income, understanding how this provision fits into the broader return is key to avoiding confusion at tax time.

A Guide to the “No Tax on Overtime” Provision in the OBBA

Understanding the “No Tax on Overtime” Provision Under the One Big Beautiful Act (OBBA)

One of the more commonly misunderstood changes introduced under the One Big Beautiful Act (OBBA) is the “no tax on overtime” provision. At first glance, the name suggests that overtime pay is no longer taxable. In reality, that is not the case. This provision does not eliminate tax on overtime wages. Instead, it creates a limited deduction that applies only to a specific portion of overtime compensation, and only when it is properly identified, calculated, and reported.

What “No Tax on Overtime” Actually Means

Under OBBA, the provision applies only to the overtime premium portion of wages. This is the additional amount paid above an employee’s regular hourly rate for hours worked beyond standard thresholds. Regular wages remain fully taxable, only the premium portion may qualify for the deduction. Overtime is generally defined under FLSA (Fair Labor Standards Act) rules, typically for hours worked over 40 in a workweek. This provision applies strictly to employees and does not extend to independent contractors or other forms of compensation such as bonuses. It is also important to understand that simply working overtime is not enough to qualify. The overtime must be separated into its regular rate and overtime premium, and only the premium portion is eligible for consideration.

Limits and Income Phase-Out Rules

Like most tax provisions, the overtime deduction includes strict limitations. The deduction for qualified overtime compensation is capped at $12,500 per year for most filers and $25,000 per year for Married Filing Jointly.

The benefit also phases out based on income. The phase-out begins when adjusted gross income exceeds $150,000 for Single, Head of Household, and Married Filing Separately, and $300,000 for Married Filing Jointly. As income increases beyond those thresholds, the deduction is gradually reduced until it is fully phased out.

Employers are required to separately account for qualified overtime compensation. This reporting requirement is part of the framework that ensures proper identification of eligible amounts.

How Overtime Is Reported

Even with this provision, overtime reporting has not changed at its core. On Form W-2, total wages are still reported in Box 1, which includes both regular and overtime earnings. However, the overtime premium portion must now be separately identified using updated IRS wage codes or reporting fields.

On Form 1040, overtime income is still included in gross wages. The key difference is that the tax benefit is not applied at the wage level. Instead, it is calculated later in the return as an adjustment to income.

Where the Deduction Is Claimed

The deduction is reported on Schedule 1A of Form 1040 under “Additional Deductions.” This is a new OBBA-related line item beginning in 2025. This is considered an above-the-line deduction, meaning it reduces adjusted gross income before either the standard deduction or itemized deductions are applied. This structure is significant because it can affect taxable income more broadly than a typical below-the-line deduction.

Documentation and Verification Requirements

Proper documentation is a key part of this provision. The IRS will expect clear support showing how overtime was calculated and separated from regular wages.

Pay stubs alone that simply label overtime are not sufficient. The underlying breakdown must clearly show regular pay versus overtime premium amounts. Verification should be based on employer payroll records, which serve as the primary source of truth, followed by pay stubs as supporting documentation. Employee statements or estimates are not reliable on their own and should not be used in place of formal records. Consistency across all documentation is essential. The classification of overtime must match across payroll systems, W-2 reporting, and any supporting forms used in the return.

Final Takeaway

The “no tax on overtime” provision under OBBA does not eliminate taxation on overtime earnings. Instead, it provides a limited deduction that applies only to the overtime premium portion of wages and only for taxpayers who meet specific income and reporting requirements.

While the provision may offer meaningful tax relief for eligible individuals, it depends heavily on accurate payroll reporting, proper classification of wages, and strong documentation. As with many tax changes, the details determine the outcome, and precision in reporting is essential for compliance.

How OBBA New Car Loan Interest Deduction Works

Understanding the New Car Loan Interest Deduction Under the OBBA

The One Big Beautiful Act (OBBA) introduces a new deduction for car loan interest that can be easy to misunderstand or misapply if the requirements aren’t carefully reviewed. While it may sound straightforward, the details around vehicle eligibility, loan structure, and income limits are critical. Missing any one of these rules can result in claiming a deduction that doesn’t actually apply.

Below is a breakdown of how it works, who qualifies, and how it must be reported.

What This Deduction Is

Under the OBBA, taxpayers may deduct interest paid on a qualified passenger vehicle loan. The key distinction here is that only the interest portion of the loan qualifies—not the purchase price, not the down payment, and not any related costs like insurance or registration. Another important feature is how the deduction is claimed. It is available regardless of whether you itemize deductions, which makes it more broadly accessible than many traditional tax breaks. Instead of being reported on Schedule A, it is taken on Schedule 1A, reducing your adjusted gross income directly.

Vehicle Qualification Requirements

This is the most important part of the rule set, and it cannot be overlooked. Before considering any interest amounts, the vehicle must be confirmed as qualifying.

The vehicle must be for personal use and cannot be used for business or mixed-use purposes. It must be a passenger vehicle and must have final assembly occurring in the United States. It also needs to meet IRS passenger vehicle weight limits.

In addition to the vehicle requirements, the loan itself must also qualify. The loan must be incurred after 2024 and must be secured by a first lien, meaning it is a secured loan used specifically to purchase the vehicle. If any of these requirements are not met, the deduction does not apply.

Caps, Phase-Outs, and Reporting

The deduction is capped at $10,000 of interest per tax year. It begins to phase out when adjusted gross income exceeds $100,000 for single filers and $200,000 for married filing jointly. Once income exceeds these thresholds, the available deduction is gradually reduced until it is fully phased out.

How to Report the Deduction

The deduction is calculated and reported on Schedule 1A of Form 1040. This is a deduction, not a credit, meaning it reduces taxable income rather than directly reducing tax liability.

Proper documentation is also required. Taxpayers must have lender interest documentation such as Form 1098-V or a similar statement to support the deduction.

Important Reminder for Business Vehicles

Business vehicle interest follows entirely different rules and must not be combined with this deduction. The OBBA provision applies strictly to qualified personal-use vehicles, and blending business interest into this calculation would result in an incorrect application of the rules.

In Summary

This deduction is temporary and is currently available for tax years 2025 through 2028. Proper application requires careful verification of vehicle eligibility, loan qualifications, adjusted gross income thresholds, and correct reporting on Schedule 1A. While it can provide meaningful tax savings, it is highly dependent on meeting all qualification rules exactly as outlined.

By Jared R. Rogers, CPA|2026-07-22T11:34:53-06:00July 22, 2026|Categories: IRS Talk, Tax Talk|Tags: 2025 tax law changes, 2026 tax planning strategies, above the line tax deductions, adjusted gross income phase outs, car loan interest deduction 2025, car loan tax break, Form 1040 new deductions, Form 1098-V car loan interest, how OBBA new car loan interest deduction works, how to deduct car loan interest, income limits for car loan deduction, IRS car loan interest rules, IRS reporting requirements, IRS vehicle eligibility requirements, new IRS tax deductions 2025, new vehicle tax deduction 2025, OBBA car loan interest deduction, OBBA tax provisions, One Big Beautiful Act tax changes, One Big Beautiful Bill Act tax updates, personal vehicle tax deductions, qualified passenger vehicle loan, qualified vehicle requirements IRS, Schedule 1A deductions, tax benefits of buying a new car, tax deductions for taxpayers, tax documentation requirements, tax planning for individuals, tax updates for taxpayers, temporary tax deductions 2025-2028, vehicle tax deduction rules|0 Comments

What is Circular 230 & Why Taxpayers Can Feel at Ease

Ever feel nervous handing over your tax documents to someone else? You’re not alone. Every year, taxpayers trust preparers with their most personal financial information—income, investments, dependents, and more—hoping everything is done correctly.

The good news? There’s already a safeguard in place to protect you and hold your preparer accountable. It’s called Circular 230, and it’s one of the most important—but least known—rules in the tax world.

What Exactly is Circular 230?

Circular 230 is an official publication from the U.S. Department of the Treasury. It sets the rules and ethical standards for professionals who represent taxpayers before the IRS.

This includes CPAs, Enrolled Agents (EAs), tax attorneys, and other individuals authorized to practice before the IRS. Essentially, if someone is legally allowed to handle your taxes, they must follow Circular 230.

Think of it as the IRS’s code of conduct for tax professionals. It ensures that your preparer acts with integrity, honesty, and professionalism—giving you confidence that your taxes are in capable hands.

How Circular 230 Protects You

Circular 230 exists not just for professionals, but for taxpayers. It ensures that anyone handling your return is competent, ethical, and accountable.

First, it holds preparers to a higher standard. They must act ethically, avoid conflicts of interest, and exercise due diligence. Misleading clients, making unrealistic promises, or taking risky tax positions is not allowed.

Second, it requires accuracy and competence. Tax professionals must verify information and ensure returns are correct. This reduces the risk of errors, penalties, or audits from sloppy or negligent work.

Third, it promotes fairness. Circular 230 regulates fees in many cases, preventing unreasonable or contingent charges. You can trust you’re being charged fairly, not based on the size of your refund.

Finally, it enforces accountability. The IRS Office of Professional Responsibility monitors compliance, and a preparer who acts unethically can be suspended or barred from practice. That oversight means you’re not on your own if something goes wrong.

Why This Matters to You

Working with a preparer covered under Circular 230—like a CPA, EA, or tax attorney—gives you peace of mind. They are legally bound by federal ethics and practice standards, required to act in your best interest, and can face real consequences for misconduct.

Put simply, Circular 230 gives you a safety net every time you file. Your preparer is trained to handle your taxes responsibly, accurately, and ethically.

Your Role as a Taxpayer

Circular 230 protects you, but you still play a key role in keeping your tax process safe. Always confirm your preparer’s credentials, review your return before signing, keep copies of your records, and provide accurate information. Being proactive helps protect both you and your preparer.

Final Thoughts

Most taxpayers never think about Circular 230, but it works quietly in the background to keep the tax system ethical, fair, and accountable. It’s why you can hand over your financial documents to a qualified preparer and trust that they are required to act professionally.

Behind every trusted tax professional is a set of IRS-enforced rules designed to protect you. Circular 230 gives taxpayers peace of mind, knowing their preparer is qualified, ethical, and committed to doing things the right way—every single time.

By Jared R. Rogers, CPA|2026-07-22T11:43:05-06:00June 24, 2026|Categories: Tax Talk, Uncategorized|Tags: Choosing a tax preparer, Circular 230, Circular 230 Explained, CPA Tax Services, Due Diligence Requirements, Enrolled Agent Services, Ethical Tax Preparation, IRS Circular 230, IRS Ethics Rules, IRS Office of Professional Responsibility, IRS Regulations, IRS Representation, IRS Tax Rules, Professional Tax Standards, Qualified Tax Professional, Tax Attorney Services, Tax Compliance, Tax Filing Assistance, Tax Help For Tax Pros, Tax Preparation Standards, Tax Preparer Responsibilities, Tax Professional Ethics, tax return accuracy, Taxpayer Education, Taxpayer Financial Protection, Taxpayer Peace of Mind, Taxpayer Protection, Taxpayer Rights, Trusted Tax Advisor, What Is Circular 230, What is Circular 230 and why should taxpayers feel at ease when getting their taxes done|0 Comments

Benefits of E-Filing vs. Paper Filing

E-Filing vs. Paper Filing: Which Is Better for Taxpayers?

When tax season arrives, one of the first decisions taxpayers face is how to file their return. While paper filing was once the standard, electronic filing—commonly known as e-filing—has become the preferred method for both taxpayers and the IRS. And for good reasons. E-filing offers speed, accuracy, and security that paper simply can’t match.

Whether you file on your own or work with a tax professional, understanding the benefits of e-filing can help you make a confident, informed choice.

Faster Processing Means Faster Refunds

One of the most significant advantages of e-filing is how quickly your return moves through the IRS system. Electronic returns are transmitted instantly and begin processing within hours. In most cases, taxpayers who e-file and choose direct deposit receive their refunds in 1–3 weeks.

Paper returns, on the other hand, must travel through the mail, wait in IRS processing queues, and be manually entered into the system. This often results in 6–12 week wait times—and longer during IRS backlogs.

If getting your refund quickly is a priority, e-filing is the clear winner.

Greater Accuracy and Fewer IRS Notices

E-filing significantly reduces the risk of mathematical errors and missing information. Tax software automatically performs calculations, checks for inconsistencies, and flags required fields before the return is submitted. The IRS reports that e-filed returns have a much lower error rate compared to paper filings.

With paper returns, even a small mistake—such as a mismatched Social Security number or an overlooked signature—can trigger delays or IRS notices.

E-filing helps avoid these issues and ensures your return starts on the right foot.

Immediate Confirmation of Submission

Waiting and wondering whether the IRS received your paper return can be stressful. With e-filing, you receive electronic confirmation that your return has been received and accepted. No guessing, no tracking numbers, and no risk of lost mail.

For taxpayers who value peace of mind, this acknowledgment is a major benefit.

Enhanced Security and Data Protection

E-filing systems use encrypted, secure channels to protect your sensitive financial information – the same level of protection used by major banks. Paper returns, however, can be lost, misdelivered, or even stolen while being mailed.

If safeguarding your personal information is a top priority, e-filing offers the strongest layer of protection.

Easy Access to Prior-Year Tax Documents

When you e-file, your tax professional or software program securely stores your return and supporting documents. If you need a copy for a mortgage, loan application, or audit, retrieving it takes seconds.

Paper returns can be misplaced or damaged, creating stress when documentation is needed most.

Environmentally Friendly

E-filing cuts down on unnecessary paper and reduces waste. It’s a simple way to go greener during tax season.

Required for Many Preparers and Businesses

The IRS requires certain tax preparers and many businesses to electronically file once they meet specific thresholds. E-filing helps ensure compliance and avoids penalties, making it the practical choice for most professionals.

When Paper Filing May Be Necessary

Although e-filing is the preferred method, there are a few situations where paper filing may still be required or beneficial:

Filing After the E-File Deadline

Once the IRS e-file system shuts down for the season—typically in October—late returns must be submitted on paper. This often happens when taxpayers miss both the regular deadline and any extension deadline.

Returns That Cannot Be E-Filed

Certain uncommon forms, elections, or specialized filings cannot be submitted electronically. For example, if your return includes forms the IRS does not support for e-file, a paper return may be necessary.

Correcting Identity or Data Issues

If the IRS rejects an e-filed return due to mismatched Social Security numbers, prior-year AGI problems, or identity theft flags—and the issue can’t be resolved electronically—a paper return may be required.

Amended Returns (in rare cases)

Although most amended returns can now be e-filed, some older tax years or special situations still require mailing a paper Form 1040-X.

Filing Without Proper E-File Access

Taxpayers with limited technology access or those who prefer physical signatures in rare circumstances may choose paper filing, though this is far less common.

While these situations exist, they are the exception—not the rule. For the vast majority of taxpayers, e-filing remains the most efficient and reliable option.

Conclusion

While both e-filing and paper filing will get your tax return to the IRS, the benefits of e-filing—faster refunds, fewer errors, stronger security, and immediate confirmation—make it the smarter choice for most taxpayers. Paper filing still plays an important role in special situations, such as filing after the e-file deadline or handling uncommon forms the IRS doesn’t support electronically. But for everyday taxpayers and most businesses, e-filing remains the simplest, safest, and most efficient way to stay compliant during tax season.

Origins – The History of xXx Racing

xXx Racing – Athletico Racing Since 1999

Many people who know me, may be familiar with the fact that I race bikes for a team called xXx Racing – Athletico. The team was founded back in 1999 by a group of messengers, but just who exactly were these individuals? Where did they come from and what prompted them to form the team? As the team has grown and membership has changed over the years, some of the nuances and details have become lost to the sands of time. With the team approaching it’s 25^th Anniversary, this story pieces some of that “lost history” back together for all to witness and revel in for years to come.

Me at Cherry Roubaix Crit, Traverse City, MI Cir. 2013

Now a special note about this post. I’ve been on xXx, commonly referred to as “Triple X” since 2007. Back in 2012 I did a lot of the research that appears in this post between the team’s 10^th and 15^th Anniversaries. I had the opportunity to speak with Marcus (see below) on several occasions as I wanted to get the details correct. But as time has passed, a lot of the internet links that contained that history have since been broken or deleted. To that end, this post contains links and PDF files of those same links so that if they are broken in the future, readers will still be able to enjoy and find the original content. If there is a file with the content, it’s denoted with (PDF) to alert you to it. Now with that said, let’s get to the story!

The Beginning

It all began with a guy by the name of Marcus Moore. Marcus worked as a bike messenger in downtown Chicago up until 1995 when he then started working as a mechanic. In 1997 he founded Yojimbo’s Garage, a local bike shop, (PDF) after splitting time between being a carpenter and working at Upgrade Cycles.

Marcus Moore, xXx Racing Founder and owner of Yojimbo’s Garage

As Marcus was into the racing scene as well as that of messengering here in Chicago, he sponsored a single rider in 1997 at our local track, the Northbrook Velodrome. However, the rider burned out and didn’t go back the following season. In 1998, one of his fellow messenger friends, Patrick Babcock, decided to try his hand at track racing. It took Patrick about three or four times to get comfortable with the style of racing, but then he got hooked.

My track number, still being sponsored by Yojimbo’s Garage!

Patrick got wind of a race that was being held in Toronto Canada in October of 1998 and wanted Marcus to go. The race? One of those crazy Alley Cat Scrambles on the Human Powered Roller Coaster track (PDF). This track saw messengers come from all over the world to compete in events such as the Cycle World Messenger Championships. Marcus and Patrick really liked the messenger scene and the vibe they got about racing. There were some organized teams; some that even had women. During the ride back to Chicago, Marcus and Patrick wondered if other messengers might also have an interest in racing. They also talked about forming a race team.

Messenger racing at The Human Powered Roller Coaster

In late 1998 Marcus founded the Alley Cat series called the “Tour Da Chicago” (PDF), which was a muti-race series that was run over a period of time and held on the city streets. It wasn’t necessarily “sanctioned” racing, but it was “organized” and allowed messengers and other strong men/women to prove their mettle and show who was the baddest on two wheels. In November, Marcus and Patrick called a meeting among the messenger community to see to what extent their desire to race actually was. The result? 28 people showed up, which was a very promising turnout. At another meeting, the group sifted through more than 40 suggested names for the team, finally settling on xXx. The name wasn’t inspired by anything of a racy nature, but by a Toronto restaurant named the xXx Cafe that Moore liked and he and Patrick had eaten at during their trip. With that, the foundation had been laid for the team to start racing in 1999.

Team Colors

During that winter of 1998 – 1999, they filled out the paperwork to formally launch the team. It was also during this period that the team settled on our team colors of red, black and white. The history of this is that the colors came from the historic Chicago colors (PDF) of the anarchist movement and uprisings in the early 1900s (PDF) and the fact that they were edgy. Most of the other teams at that time were rather “traditional” whereas the founders of xXx wanted to push the envelope and prove a point. You didn’t have to have a fancy bike and all that gear to be fast or win races. Messengers are fast too and we’re about to show Chicago how we can throw down!

Racing Since 1999

In its earliest incarnation, xXx served primarily as a support system for couriers, but the team made a conscious decision not to restrict its membership, and soon attracted racers of all stripes. While this is in no means an exhaustive list, here are some of those riders who made up the founding/initial team with the years for which results listing xXx Racing can be found:

Marcus Moore (’99), Patrick Babcock (’99), Mike Genge (’99), Eric Sprattling (’99), Thomas McBride (’99), Jason Pyrzynski (’99), Donny “Quixote” Perry (’00), Jeff Benjamin (’00) Zach Fiocca (‘99), Sarah Tillotson (’01), Lissa Krawczyk (’01)

The exact date of when the team was founded isn’t necessarily known but the first race that included results with a majority of the founding riders was the Parkside Criterium Number 3 that was held in Kenosha Wisconsin on April 11, 1999. Back then there was no Cat 5 so most of the riders were in the “Senior 4” category…with the exception of Eric Sprattling.

Team Mentoring

Each one of the riders above brought something unique to the table. All had a love for the bike and going fast. However, there was one rider who brought a little something extra with them; the gift and desire of mentorship. Eric Sprattling rode as a messenger for 13 years. One of the companies he rode for was named Deadline Express. He was also into the Alley Cat racing scene as well as that of sanctioned racing; Eric actually rode for the True Value team of the ‘90s before he helped with the foundation of xXx. With that being said, Eric had a good idea of how racing worked. He also knew that it took training to be any good at it.

Eric Sprattling rockin his True Value race jersey!

Rumor has it that Eric would bump into other messengers during the week and would ask them what they were doing on Saturday. When the respondent replied, Eric would say “Wanna Go For A Ride?” or something along those lines. Early on Saturday morning, Eric would ride to one guys house and meet up with them. The two riders would go to the next guys house and repeat the process until they had a caravan of riders. They would then all traipse up to the northern suburbs (e.g. Highland Park, Fort Sheridan) and sometimes even farther. It was this mentorship that afforded these messengers and friends a route into structured training and racing. Fellow teammate Kyle Wiberg recounts (PDF) how Eric dragged him out to a bike race being held in Sherman Park back in 1989. Eric would later join Kyle at the messenger company Kyle founded back in 1989, Velocity.

Aside from being a mentor, Eric was also an inspiration to these riders. When xXx was founded, Eric was already in his 40’s. As some put it, he was winding down his racing career and wanted to pass on what he knew to others. But while he may have been winding down, he certainly wasn’t being a slouch. You see, stories have it that Eric was one heck of an endurance rider. Many accounts point to the fact that he participated in 6 and 12 hour time trials on more than one occasion. These events were held somewhere around the Charles Mound Illinois area. In preparation for these events, Eric often rode long distances as part of his training. One account mentions that Eric rode from Chicago to Wisconsin, raced his bike and then rode back home. It was also known that he would ride to the Wisconsin and Indiana boarders all within the same day. An account of Eric’s racing prowess appeared in Chapter 9 “Alley Cat” (PDF) of Travis Culley’s book The Immortal Class.

Side note – I rode as a messenger between 1995-1997 during the Summers of my Senior Year in high school and the one leading into my Junior year in college. I was #512 of the “now defunct” Chicago Messenger Service. Now, I do not have a great memory of who ALL the messengers were during that time because I was a kid. But it is literally quite possible that I could have bumped into Eric during those years. If it did happen, I chalk it up to fate that I would later ride on the same team that he founded!

Tragic Moments

While 1999 remains a focal point in our founding, it was one of three very challenging years for our team. Tommy McBride was one of the early messengers who joined the team. As a young chap, he worked at Arrow Messenger in 1996 and later helped found On The Fly Courier. Unfortunately, Tommy’s life was cut short when he was killed in a road rage incident at 5300 W. Washington on April 26, 1999. A memorial dedicated to Tommy can be found on the bicycle messenger memorial page (PDF).

That same year, just a few short weeks later, Eric suffered a brain aneurysm during the Circuit of Sauk (aka Baraboo) road race in Wisconsin. Unfortunately he would not recover and passed away on May 7, 1999. A memorial dedicated to Eric can be found on the same bicycle messenger memorial page (PDF).

McBride and Sprattling were memorialized in the 13th issue of “Dead Air,” the messenger zine edited by Donny “Quixote” Perry (former leader of the Windy City Bike Messenger Association).

In 2007, the year I joined the team, we were unfortunate to suffer two other tragic losses.

Elizabeth “Beth” Kobeszka

Elizabeth “Beth” Kobeszka, was an avid triathlete and joined xXx and began competing in bike races throughout the region. On June 30, 2007, at the age of 24, Beth was killed in a biking accident during the 20th Annual Proctor Cycling Classic in Peoria, Illinois. Continuing her lifelong legacy (PDF) of helping others, Beth was an organ donor.

Pieter Ombregt

Pieter Ombregt was a member of xXx Racing-Athletico for two seasons from 2006-2007. He was a gifted photographer, an accomplished cyclist and a dear friend to the Chicago cycling community. Pieter died at the age of 27 (PDF) on September 11, 2007, from injuries he sustained in a bicycle racing accident.

Richard Moellering

In 2018, the team suffered our most recent loss with the passing of Richard Moellering. A member of xXx since 2012, Richard embodied the spirit and mission of xXx both on and off the bike. I know many of us strive to be even half as engaged, adventurous, and active as him when we’re in our 70’s. Richard passed (PDF) on April 20, 2018 of complications from a cycling accident.

In honor of all our fallen riders, we wear their hearts on our sleeves as a constant inward and outward reminder that their lives will never be forgotten.

Traditions & Legacies

Over the years, many things that became common place within xXx Racing actually had their origins with the people and places surrounding the events in 1998/1999.

As mentioned earlier, the team began with the focus of mentoring couriers as they began sanctioned racing. As early as June 19, 1999, (PDF) riders were venturing up to the Northbrook Velodrome to participate in track races under the xXx Racing banner. This attracted other non-messengers who wanted to race; none of which were ever turned away. It was this open door policy that started the practice of xXx racing being a team open to all. To this day, we remain one of the principle conduits within Chicagoland for new racers to enter into the sport. Additionally, xXx maintains an active and accomplished presence at the Northbrook Velodrome.

In 2001 Randy Warren joined the team in a coaching capacity. This move filled the role started by Eric with regards to someone being able to provide advice and knowledge with regards to training and racing. It was also during this time that the team began working closely with the Active Transportation Alliance and other cycling organizations to help promote cycling in the community.

Athletico Physical Therapy joined xXx Racing as a sponsor in 2002 and became our co-title sponsor in 2003, creating the xXx Racing-Athletico team. We are thrilled to be partnered with Chicago’s finest source of physical therapy and sports medicine.

With regards to us being a development team, various programs focused on fostering this aspect began to emerge over time. The current Men’s Development Program (MDP), Women’s Development Program (WDP), Junior Development Program (JDP) and Elite Development Program (EDP) all have their roots in the concept of nurturing and growing our riders. In 2006/2007, one of those programs was the Messenger Program, which was a historic nod back to our roots.

Our team ride that leaves Wicker Park and heads up to the northern suburbs, follows popular routes that are used by many North Shore cyclist. However, Eric was using these routes back in the late ‘80s and early ‘90s for his own training and that of his messenger colleagues. Maybe it’s no coincidence that we still venture that way to this day on our Saturday Team Ride. And on a related topic, in 2010 Coach Warren started the 3 States Memorial Ride as a nod to Eric and some of the epic training that was attributed to him. Back in 2012, as a personal nod to Eric I rode to all 4 of our surrounding states (Illinois, Indiana, Michigan and Wisconsin) in a single day. You can read about it in “200+ Miles & 4 States on A Bicycle” which is here on our blog.

For years, xXx held the Sherman Park Race at the location which bears this moniker. In fact, the park is one of the few in Chicago, that has a roadway in it that was actually designed to be used for leisurely activities, like bike riding, back in the early 1900’s. The inaugural race (of recent times) according to the Chicago Tribune was held by the Chicago Park District in 1989. As mentioned above, both Eric and Kyle were in attendance. xXx began hosting the race sometime later and ran it annually through 2011. In 2012 we shifted the venue up north to Lincoln Park, but remain committed to introducing bike racing to those within the city limits.

Notable Championships

With a rich and deep history of riders throughout the years, the team has had several win championship medals and titles. Below is a list of some of the archived and recorded championships. I am sure that there are more that may be undocumented and were lost to the sands of time.

World Championship Medals

2010: Greta Neimanas (bronze, Paralympic time trial)
2009: Greta Neimanas (silver, Paralympic time trial; silver, Paralympic road race)
2007: Greta Neimanas (bronze, Paralympic time trial)
2004: Rebecca Much (silver, juniors time trial)

USA Cyling National Champions

2016: Steve Burton (masters 60-64 scratch)
2016: Johnny Khufahl (juniors 17-18 individual pursuit)
2015: Nikos Hessert (juniors 17-18 scratch, team pursuit)
2015: Johnny Khufahl (juniors 17-18 team pursuit)
2014: Nikos Hessert (juniors 17-18 points, team pursuit)
2010: John Tomlinson (juniors 17-18 points)
2010: Greta Neimanas (paralympic road race, criterium, time trial)
2009: John Tomlinson (juniors 17-18 scratch)
2006: Aaron Harrison (juniors 10-12 omnium)
2005: Randy Warren (masters 40-44 points race)
2004: Rebecca Much (juniors 17-18 time trial)
2004: Rebecca Much (juniors 17-18 road race

USA Cyling State Champions

2017
- Jake Buescher (cat 1 criterium, team pursuit)
- Courtney O’Neill (team pursuit, individual pursuit, points)
- Tyler George (kilo, individual pursuit, team pursuit, match sprint, Roger Delanghe Trophy Race)
- Solomon Triester (team pursuit)
- Katie George (team pursuit)
2016
- Erika Kondo (cat 3 road race, criterium, 500M, scratch)
- Emily Laflamme, Katie George, Erika Kondo, Courtney O’Neill (team pursuit)
- Johnny Khufahl (Cat 1/2 Madison)
- Sean Metz (Cat P/1/2 Road Race)
- Andrei Cismas (junior 15-18 road race)
- Steve Burton (Cat 3/4 Madison)
- Tyler George (Cat 1/2 time trial, Madison, 1000M, team pursuit, individual pursuit, team sprint)
2015
- Daryus Patel (juniors 15-18 criterium)
- Courtney O’Neill (Cat 3 criterium)
- Erika Kondo (Cat 4 criterium)
- Emily Laflamme (Cat 4 road race)
- Ryan O’Boyle (Cat P/1/2 road race)
- Tracy Dangott, Michael Kirby (Cat 3/4 Madison)
- Tracy Dangott (Cat 4 Keirin)
2014
- Nikos Hessert (Cat P/1/2 points)
- Alec Dinerstein (Cat 3 points)
- Tyler George, Nikos Hessert (Cat P/1/2 Madison)
- Michael Kirby, Rob Whittier (Cat 3/4 Madison)
- Sue Wellinghoff (time trial)
- Tom Briney, Jake Buescher, Tyler George, Randy Warren (team pursuit)
- Alec Dinerstein (Cat 3 scratch)
- Tyler George (4k pursuit)
2013
- Nikos Hessert (junior 15-16 omnium)
- WilliamPankonin (35+ road race)
- Sue Wellinghoff (Cat 3 road race)
- Fred Schuler (50+ criterium)
2012
- Brenda Culver (Cat 3 mountain bike)
- Mark Baranowski (Cat 3 40-49 mountain bike)
- Ben O’Malley (juniors 15-18 time trial)
- Sandra Samman (3K pursuit)
- Kyle Mindick (juniors 17-18 omnium)
- Tristan Whitehead (Cat 4 criterium)
- Sue Wellinghoff (Cat 4 criterium)
- Daryus Patel (juniors 10-14 criterium)
2011
- John Stainthorp (60+ cyclocross)
- William Pankonin (Cat 3 cyclocross)
- Larry Stoegbauer, with help from Jason Garner (Madison)
- Liam Donoghue (individual pursuit)
- Dave Moyer, Liam Donoghue and Larry Stoegbauer, with help from John Tomlinson (team pursuit)
- Dave Moyer (points)
- Ryan Fay (Cat 3 criterium)
- Ryan Fay (Cat 3 time trial)
- Nikos Hessert (juniors 10-14 criterium)
- Dave Moyer (Cat 1 criterium)
2010
- Mike Seguin (Cat 3 cyclocross)
- Liam Donoghue (scratch)
- Liam Donoghue, Dave Moyer, John Tomlinson, Randy Warren (team pursuit)
- Dave Moyer (Cat P/1/2 criterium)
- Heidi Sarna (women’s open criterium)
- Samuele Bianchi (juniors 10-14 criterium)
2009
- Seth Meyer (Cat P/1/2 road race)
- Dave Moyer, John Tomlinson, Randy Warren, Shane Winn (team pursuit)
- Dave Moyer (points)
- Liam Donoghue (Cat 4 criterium)
- Mike Seguin (Cat 4 30+ criterium)
2008
- John Tomlinson (juniors cyclocross)
- Eileen Neville (Cat 4 cyclocross)
- Cecile Redoble (Cat 4 time trial)
2007
- Peter Allen (30-34 time trial)
- Joe Ebenroth (Cat 4 30+ criterium)
- Andy Harrison (juniors 10-12 omnium)
- Kevin Krakovsky (Cat 4 30+ road)
- John Tomlinson (juniors 15-18 omnium)
- Jeff Wat (Cat 4 criterium)
2006
- Greta Neimanas (juniors 15-18 omnium)
- Ben Popper (Cat 4 cyclocross)
- Janet Lin (Cat 4 criterium)
- Eve Pytel (500M)
- Eve Pytel (3K pursuit)
- Eve Pytel (masters 30-39 500M)
- Eve Pytel (masters 30-39 pursuit)
- John Tomlinson (juniors 10-14 omnium)
2005
- Anita Dilles (500M)
- Anita Dillles, Jennifer Hoover, Susan Peithman, Eve Pytel (team pursuit)
- Anita Dilles, Susan Peithman, Eve Pytel (team sprint)
- Emily Macdonald (C cyclocross)
2004
- Eric Weisenburger (B cyclocross)
2003
- Heather Calomese, Rebecca Much, Brianna Nichols, Eve Pytel (team pursuit)
- Heather Calomese, Brianna Nichols, Eve Pytel (team sprint)
- Sean Hopkins (juniors pursuit)
- Sean Hopkins, Matt Kaminecki, Justyn Moore, William Chotes (juniors team pursuit)
- Sean Hopkins, Matt Kaminecki, William Chotes (juniors team sprint)
- Rebecca Much (200M time trial)
- Randy Warren (points race)

As I bring this history lesson to a conclusion, I want to thank the many people who took the time with me back in 2012 to share all of it with me. I won’t name them here, because many of them are mentioned above. But there were also several sites and articles that contained data that were also used to piece things together. If you want to learn more about the late 90’s messenger or cycling community, or some of the other events that took place around that time, then make sure you check out some of these other articles, which are linked below.

Jared R. Rogers, CPA
xXx Racing – Athletico
Racing 2007 – present
Unofficial “Current” Historian

Other Notable Reads

xXx racing results from the 2000 season at Northbrook Velodrome (PDF)
Cycling in Chicago book by xXx Racing teammate Chris McAuliffe (Amazon)
90’s Bike Messengering in Chicago Video – Concrete Rodeo
Bike History in Chicago at YoJimbo’s Garage (PDF)
John Greenfield – Former Editor of Dead Air (PDF)
Shoot The Messenger (by John Greenfield) mentions Cully’s book and talks about the death of McBride (PDF)
Wrong Message (by Kris Darlington Former On The Fly Courier 301) is the editorial retort to Shoot The Messenger and explains why there was so much critical backlash about it (PDF).
xXx Racing – Athletico bike racing pics from the team Flickr account
Random bike racing pics Jared has in his old Flickr account

By Jared R. Rogers, CPA|2024-09-20T08:00:28-06:00October 20, 2023|Categories: Who's The Boss?|Tags: 12 hour time trials Charles Mound, 200+ Miles & 4 States on A Bicycle, 6 hour time trials Charles Mound, 90’s Bike Messengering in Chicago Video Concrete Rodeo, Active Transportation Alliance, Alley Cat racing, Athletico Physical Therapy, Beth Kobeszka xXx Racing, bicycle racing, Bike History in Chicago at YoJimbo’s Garage, black cyclist, Charles Mound Illinois, Chicago Alley Cat racing, Chicago Messenger Service, CMS #512, CMS Chicago, Cycle World Messenger Championships, cycling four states, Dead Air messenger zine, Deadline Express, Donny “Quixote” Perry xXx Racing, ed rudolph velodrome, ed rudolph velodrome northbrook Illinois, Elizabeth “Beth” Kobeszka xXx Racing, Eric Sprattling 3 States Memorial Ride, Eric Sprattling xXx Racing, four states at once, Greta Neimanas xXx Racing, Human Powered Roller Coaster track, Jared Rogers 4 states ride, Jared Rogers xXx Racing, Jason Pyrzynski xXx Racing, Jeff Benjamin xXx Racing, John Greenfield Former Editor of Dead Air, Kris Darlington Former On The Fly Courier 301, Kyle Wiberg xXx Racing, Lissa Krawczyk xXx Racing, Marcus Moore xXx Racing, Marcus Moore Yojimbo's Garage, Mike Genge xXx Racing, Origins - The History of xXx Racing, Parkside Criterium Number 3, Patrick Babcock xXx Racing, Pieter Ombregt xXx Racing, Randy Warren of Warren Cycling, Randy Warren xXx Racing, Richard Moellering xXx Racing, Sarah Tillotson xXx Racing, Sherman Park Bicycle Race, Thomas McBride xXx Racing, Tommy McBride xXx Racing, Tour Da Chicago, Travis Culley, Travis Culley The Immortal Class., Upgrade Cycles bike shop, Velocity messenger service Chicago, Windy City Bike Messenger Association, xXx Racing, xXx Racing - Athletico, xXx Racing 1999-2024, xXx Racing 25th Anniversary, xXx Racing colors of red black white, xXx Racing hearts on sleeve, xXx Racing racing since 1999, Zach Fiocca xXx Racing|0 Comments

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