The tax laws change every year, often at the 11th hour. I spend virtually all my required continuing education hours staying abreast of new legislation. The biggest change that I see these days is in the attitude of the tax agencies, which during the past few years of the struggling economy has become extremely rigid enforcement on compliance. Therefore, part of my job is to work proactively with clients to meet filing deadlines and requirements in order to avoid the ever-increasing number, type and magnitude of penalties being assessed. New practitioner penalties are being instituted and enforced as well, putting us at greater risk for noncompliance assessments.