Tony this is great! You look like someone from Nairobi? I can feel something like this Internet Africa in Nairobi some times i was there and made no cash actually. They tell you to refer your friends and family members to buy website and blog and they tell you to sell eBooks etc like that. Good i came across this post. I have been following you for some days now. I understood WA is a learning system that helps you market other peoples’ product like JvZoo. Clickbank etc. My question is this if i refer people to join Wa affiliates do i have commission?
It’s an information product website and you could scream blue murder until the cows come home that’s all you get and nothing more as there are no value service packages available otherwise rumbling through a series of “How To” videos other than that the Wealthy Affiliate system really does nothing for you and that insane price of $49.00 a month!!! what’s up with that??!!
My advice would be to take the money you would spend on WA and invest it in Treehouse. They offer very high-value information across a broad range of topics, from deep dive programming tracks to SEO, plus the community experience there is so much more rewarding. The knowledge and skills you would gain from a Treehouse membership would be worth infinitely more than what you could possibly get out of WA.
On MunchEye you can take a peak at the JV pages for these products, and on those pages they often show what the upsell funnel looks like. Some of them are utterly ridiculous, like you pay £4.99 for the front end product but there are £500 worth of upsells. And this is how affiliates are able to make so much money from these launches, because people get tricked into all these upsells.
Okay while i agree the list is very useful….i think that everyone should disreguard the online surveys they are awful if u want to make money doing it you have to fill out one form which just brings you to another site to give u more forms to fill out. Its pretty bad, plus kids should be getting out of there houses to make money not sitting inside all day.
The biggest reason I love recommending Wealthy Affiliate to new affiliate marketers is because it literally provides EVERYTHING you will ever need. You don’t need to buy a domain name in one place then get hosting in another place while you sign up for training at yet another place. Everything you need is in one spot, for one consistent monthly cost. Plus, they don’t just provide the tools, but they give step-by-step training instructions on how to use all the tools properly. If you still don’t understand something, just ask the community or go into live chat, and you could get an answer in literally seconds.

So very true and your attitude will take you a long ways within the internet world. 6-7 figures (assuming you are not already making that) will be your reality if you continue to focus on advancing your business, and your website…as well as your skill set. There is a plethora of very skilled marketers and business owners within Wealthy Affiliate that are actively helping others every single second within Wealthy Affiliate, there simply is not a more caring, yet more comprehensive and technically advanced platform in the industry.


Wealthy affiliate sucks. The free membership for 7 days is no where enough time to get your head around everything they provide you, 14 days would have been better. After this you only get access to level 1 training that teaches you hardy anything, to learn the rest they charge 50 dollars per level! A complete rip off. If you go premium they charge 49 dollars per month! Pure extortion. If you want to comment or ask questions you can’t unless you go premium! Any what would be your advice to getting into affiliate marketing? The steps. Any ideas. Thanks

It is going to take you weeks and weeks of online training, loads of content creation and endless tinkering before you’ll have a legitimate web presence. You may think your website is great and you’ll be proud of the fact that you did it yourself, but I’m telling you…to build a competitive and professional web presence requires a great deal of experience and/or resources.
Hey Malcolm, Why don’t you ask this, ” I an considering going premium and was told if I wanted to leave wa I would have 30 days after cancelling to move my website but I have found several people online who say they cancelled and wa immediately blocked their access to download plugins necessary to move their site. These people said they had to pay for a month of premium to actually get access to move their sites and their emails to kyle and carson were ignored. What is the exact policy on this?”
I recently became an Amazon Associate and set up an Amazon Store. Are there affiliate marketers who would promote my store on a commission-only basis? I could set up a unique tracking ID for them and they would receive a portion of the commissions I receive from Amazon. My store is worthless without traffic so I would be happy to share the commissions. I would like to spend my time creating and maintaining more stores and turn over the promotion of them to someone who is good at that.

If you're running on fumes, financially speaking, but you have some money coming your way soon, consider pawning something of value to borrow fast cash. Of course, to get those items back you'll need to pay back the loan with interest. If you don't pay it back in time, that you'll lose the item. If it's really something that has a lot of intrinsic value to you, don't do it. But if it's something that doesn't, you can certainly consider it depending on your situation.


What’s up, ladies and dudes. I’m glad you finally made it here. I hope you found this post Helpful. My name is Tony Omary. I build EliteAffiliateHacks to teach others Affiliate marketing the right way.(Thanks to The Wealthy Affiliate) You will find me here helping newbies make their first Dollar Online and assisting advanced & intermediate marketers to make MORE Affiliate Commissions. Learn more on my about me page and make sure you check my Resource Page here for more Awesome Tools, Courses and more resources that you may need to run a successful Business. Also, Be Sure to register for a FREE live Training here to Learn how to Build Your Own Online Business Using Email Alone.
Kanayo, You made the smart decision. IM is incredibly labor intensive and if you can’t conceivably devote the time and energy required, it’s not worth pursuing. I arrived at a similar conclusion once my agency business grew to a point where I had to choose one path or the other. For me, as it was for you, the choice was easy. At the end of the day, I feel much more fulfilled when I’m helping others rather than simply making money.

It’s a great way to make passive income. Of course, when I say “passive”, this doesn’t account for the time needed to spend building or maintaining your WordPress site. However, in terms of having to promote these affiliate links, you can put in as much or as little work as you want to drive traffic to them. This obviously makes this a great option for a passive income stream if you’re not in the business of e-commerce.


Product Linking > Native Shopping Ads: Let’s say you’ve written a review about a new hair product. If you want additional money-making opportunities from this despite only recommending a single product, you can add native shopping ads to the end of your content. Think of them like related post content, except it’s a banner that promotes other Amazon products.
I’ve been spending over 2 hours reading most of the comments. Great content really although it didn’t really get me any further. I got a yearly paid membership and at least I’ll finish it. Craig, you’ve said since 2015 up to this year you’d write an article about “the alternatives” of WA and sure, you seem like a great guy, but when will i get to read this article? duhh. Some disgusting practices of WA are a huge turn off now but I’m kind of a slow learner and having a community and a step by step way to learn to start an affiliate website is bringing me “from nowhere to finally somewhere” and if you know any platform with a community that can do that better than them then I’d be glad to know which one. Of course thanks to you and other comments I now lower my expectations and know that the faster i’ll be done with the basic there and then feel more self-confident the quicker I’ll leave and go for something more authentic and efficient but what exactly would that be?
Thanks for making an honest review, and one that I can full out respect. I’m a current member of WA, and I’ll be honest right from the start, it takes a TON of work. And I don’t mean the type of work that’s included in Making commissions, I mean all the amount of hours to dedicate to your blog, content, sharing it via social media, getting commented, and all the SEO elements. And that’s just the thing, you’re putting all the hard work in, pumping out sometimes 3 articles per week that are quality/quantity on what you know and are very well experienced with to not make a dollar amount in return. Am I supposed to get a couple dollars once every 6 months lol, like cmon right? Some people work at a different rate, and I’m one who’s busted my butt off for the last 9 1/2 months, churning out content with only analytics, small amount of Traffic to show for. I’m seeing the progress in all the “other ways” like getting to page 1 of bing and yahoo for search phrases and writing types of targeted post to attract buyers, and that it’s not about the money which I’m 100% on board, I’m here to help and make money second.
For example, when I first started back in 2009, I learned from a service called Solo Build It. I knew absolutely nothing about building an online business, let alone what “affiliate marketing” even meant. However, they changed my life and taught me how to build money-making websites online, which is what I’ve been doing with my life ever since. This is another great service to consider and you can read my review of Solo Build It here.
Legitimacy. If you are searching online for a way to make “quick money” you will end up sorting through numerous scams. Between upfront scams and up-sells down the road, it is extremely difficult to find a legitimate online business opportunity. Wealthy Affiliate is a transparent, SCAM-FREE program that provides all the tools you need to be successful, without up-sells.
This is a tough one to answer. On one hand, yes, they do provide some adequate training in the way of affiliate marketing and WordPress site management, but it’s a little self-serving. They really tout their platform as a magic bullet solution for IM, but it’s not. They’re also quick to suggest WA as a good affiliate marketing niche, but that is a definite NO.
Most of the useful teachings for affiliates are lessons you need to uncover through diligent search, trial, error and first-hand experience. A few of the resources I leveraged the most were Warrior Forum and the EPN community. There were a few blogs I used to follow as well, but most of what I found that worked was by way of focusing on building great sites, not on ‘how to make money’.

The problem with that platform is they yes you’re correct, make it look so easy but it’s actually hard to rank and stay in the competition, are you creative, does your content have exciting captivating information or is it just education and knowledge? Speak to your audience like you’d have a one on one conversation with somebody else, that’s how content should be and truly picking real facts that help people with a problem they’re having, on average one article or post takes a few days to a week to publish.


Tried to sign up through you on the 19$ discounted premium plan, but when I’ve signed up I was asked to pay the regular price. It’s a bit frustrating to know that I can’t sign up for free (from Philippines) then I was being asked to pay money upfront without even having the option to test it? I’m even willing to pay the discounted price because of all the other reviews I saw on the internet, yours is the most comprehensive one,and it looks legit so I wanted to give it a go, but if this will be the case I have to step back a bit.
However, if you’re running an e-commerce site, conducting product testing and reviews, or offer Amazon product coupons, then you probably will want to use a WordPress Amazon affiliate theme. To be clear, these themes aren’t usually made specifically for Amazon affiliates. Instead, what you’ll want to look for are e-commerce or multi-purpose WordPress themes that are:
5. Fiverr – Fiverr is a great place to make a few bucks or spend a few bucks if you need some of the services people offer. Basically, everything is $5. You either pay $5 or charge $5. They call them “gigs.” You can offer your services however you choose. If you sell art and you’re fine selling pieces for $5 each, that’s a gig. If you’re a graphic designer and you want to offer your services for $10/hour, simply offer a 30 minute gig. If they need two hours of graphic design, they pay you $20, or $10/hour by buying four gigs.
sounds very good. just yesterday I invested in Steve’s stealmysite (or system) and ended up paying for that and coolhanle. And they took all I had in my savings and drained my checking account very upsetting. And when I talked them on the phone they had me almost in tears because i didn’t have money. I don’t like to be where I’m at. I want to better myself. Thank you for offering yours to try free. That is so fantastic.
Premium Membership includes unlimited live chat and private messaging with Kyle, Carson and any other members within community. You also get access to all phases of the Wealthy Affiliate boot camp, as well as additional templates and tools to build your website. With the Premium Membership, you can choose Wealthy Affiliate as your niche, which has a very rewarding commission structure and additional training.

It’s awesome to learn and implement as a broad sense, no doubt that everything is great, and I’ll keep riding this wave for a little more time-giving it a year to a year and a half at least. My main site is in the health niche(don’t want to add more specifics for obvious reasons), and a second on MMO for WA but it doesn’t feel natural whatsoever. There are many sites, and people with their success stories but I keep thinking…wow it must have taken them quite awhile, and stacked on all that domain authority just to be where they are. These are people who started early in the game. How are the little guys supposed to compete you know? It’s saturated, and really tough(I’ll have an example below)Just the other day I wrote about a very credible 4,000+ post that was ranked 1 on bing and yahoo, and after a weeks time I moved down to 5th. Checked the person in the #1 spot under the same phrase with way less info, but 2 points higher in DA. It’s a complete pain most of the time to work with. There’s more I can talk about in regards to WA and what I believe and the theories but a lot of it was covered here. Lastly, I do see that many of the people make more money promoting WA than anything else, and look who it’s designed to look better and push more money towards-WA themselves. Thanks for sharing.
My second question is this; who gets my 49 bucks every month? If this isn’t a form of MLM, what would YOU call it? If it quacks like a duck… I suspect my recruiter gets a piece, his/her recruiter gets a piece, and so on up the line, but you try billing ( bulling?) yourselves as affiliates, so you claim that, as an affiliate, WA is one of the niche markets you are promoting. Only your “commission” is really residual income, because you’re gonna get it from me month after month until I wise up and decide to join under you to get my own little spot in your pyramid. Sorry for the long rant. If you’d just answered ‘yes’ or ‘no’ to begin with, my fingers wouldn’t be so tired…and that is a half hour of my life that I will never get back!
Yep, I agree with what Anusuya Choudhury said. Many people are looking for easy $$$$ and fall for the promise to make lots of money. But can you blame WA for that? They explicitly tell everywhere in the training that you have to work hard to achieve any success. The sky is a limit. And that limit is you. So, you don’t have to give a negative review just because someone did not hand you everything on the plate without hard work. You can’t just be so negative because your level of expertise is high and WA couldn’t give you what you were looking for. Support is amazing there. Not everyone is a tech like you. But they can start and learn from 0 on WA platform. Writers, cooks, motivational speakers – they all can surpass you and generate tones of money just following their passion. You are affiliate yourself. So, it doesn’t matter where you get your knowledge as long as it works for you.

Websites like Care.com connect parents with babysitters. The company does all the background checking and other due diligence to put parents' minds at ease. Of course, you can appeal directly to people in your personal network, but if you're looking to generate recurring revenue sign up with a site marketing to parents looking for child care services.
The thought of WA had been circulating around my mind this week, and wanted to drop in and share as how really difficult it’s been to write this week. After writing over 200,000 words in almost a year(more than 100% of members), I’ll have to discontinue my efforts in creating new conten. It doesn’t make sense for me to write write write-as they say and continue to be held back by little traffic and so much work for little monetization; there’s a sense in helping people, but to see little to nothing in monettization, am I wrong for thinking that? Further on, in relation to promoting WA, which Rattled through my mind about minutes ago, it’s very off center to have people in the make money online niche put a blog for example about how to setup a wordpress website, and then at the end tell them how WA helped them out and to sign up here. And here are the reasons…
Well, I believe that this is just a smart way to get into business since you probably are expecting this kind of comments which will make people sign up and check what you are talking about and BAM there is your referral. Your blog wouldn’t be ranked so well if you haven’t worked on it, and you apparently work on it a lot since you are getting referrals. Good trick! That’s just one kind of the affiliate marketing.
Yes! Wealthy Affiliate is most certainly an evolving affiliate marketing platform and even if you were away for a few months, you would likely notice a vast number of improvements. This is why it is the most trusted and recommended program in the industry for both aspiring and successful affiliate marketers, because they actually evolve and innovate frequently.
The community is positive and I see help being offered 24/7 at least she tried to help you. With that statment the readers will know we try to help with every question asked. The program is built around helping real people build a real business I am a member and I could say Im not dumb for becomming one. I Have been around  the online marketing business for eight years.
Solo Build It – As I stated earlier in this Wealthy Affiliate review, I initially learned how to start my own business with this service. Solo Build It is somewhat similar to Wealthy Affiliate as far as the training is concerned, but Solo Build It but I believe the training at Solo Build It is far superior. My favorite part about Solo Build It, however, is that they offer absolutely EVERYTHING you’ll ever need to grow your business online including domain registration, an intuitive site builder, research tools, hosting, and all the other tools you need are in one place with training on how to put it all together. You can learn a lot more about them by going through their video tour.
But here’s the kicker… If you sign up using my affiliate link for Wealthy Affiliate, I will be notified and I will send you a welcome message. From that point on, you can contact me absolutely any time and I will help coach you through the process. If you ever feel overwhelmed or have questions you can’t find the answers to, I’m just a quick message away. I’m not only happy to return the favor for you clicking on my affiliate link, but this business is my passion, and I absolutely love watching people’s businesses grow. So, if you are looking for one more reason to join Wealthy Affiliate, use any of my Wealthy Affiliate links before you sign up and you’ll get free coaching from me personally.
Also the new process is through video marketing and buying products you own to help others, whether you’re helping those lose weight, gain muscle and study legit true information that has helped you lose weight, get lean or get rid of acne. These niches are good to market on but it takes a long time to see results and often people go into wealthy affiliate thinking simply building a website is easy they will quickly be fooled and part of the scheme that I’ve seen as a member.

Be professional. When you submit a résumé, don’t type it in ALL CAPS and please don’t avoid the caps lock like the plague. Know how to use it without looking incompetent. Write in complete sentences with proper grammar. Of course, there will be exceptions, but even with the exceptions, you must keep it professional. You’re building their view of you.

WA is a decent program. It’s no magic bullet solution for making money online, but it provides members with a simple road map for how to go from zero to making a couple of bucks. For a guy like me, it doesn’t have a lot to offer beyond providing me with some warm fuzzies I get from helping some of the noobs out, but I think for anyone looking for an easy-to-follow means of understanding IM, it could be a good value.
NOTE: Residents of Arkansas and Louisiana – Amazon does not offer their affiliate program to residents of your state because they have insisted that Amazon collect sales tax on sales by affiliates, so Amazon pulled out of those states. So if you live in one of these states, please do not purchase this book. Amazon is working with some of these states to solve this issue, and we will note any changes in our newsletter as they occur.
Conventionally when we looked to start a business within the offline world, we could expect to spend $10,000’s just to get our foot in the door (and that is without any marketing).  You can get absolutely EVERYTHING you need to create and manage your business from scratch…no experience necessary for $359 per year ($29 per month) at Wealthy Affiliate.
Thanks for the reply, but you didn’t really deny my statement that being an affiliate for Wealthy Affiliate is essentially being part of a pyramid scheme. My review was mostly negative though, so I’m not really an affiliate. But why is it that you barely mentioned how you have to struggle to make money via commissions in Wealthy Affiliate? Or how most of the program consists of writing content? Could’ve mentioned how this program is not for people not really interested in writing because you have to be interested and love what you do in order to be committed. You only mentioned that this is not a get rich quick scheme like once, which is cliche nowadays because of that Tai Lopez guy, so people may think that only time is needed, but making money will be a piece of cake. False reassurance essentially. Meanwhile, most members are struggling to make a commission based on the blogs I read. That’s why I will just focus on product reviews and not stress out about writing articles. Lastly, I feel like showing your earnings is not exactly proof, but rather motivation for them to join as they feel like they can make that too, but that only means you keep receiving the earnings to get new people in the future to pay for membership and repeat the cycle.
6. IZEA – IZEA works in addition to a blog or on its own. You get paid to blog, tweet, take photos and take videos. The pay is mostly based on your following, so if you want to make money with your tweets, you’ll need to grow you Twitter following.  Likewise, if you want to make money with blogs, you’ll need substantial blog traffic (more on blogging below).

Your WA review is by far the best one I’ve seen and it helped me to decide not to re new either so Thanks! One thing that drove me nuts was that any time I would enter my site dot com I could never reach my site from ANY device ( cell phone or computer) and would simply see an error message. Yet if I clicked on the link to my site from WA’s control panel I’d reach the site. This use to drive me crazy! I had no plug ins on my site yet and my upline the aforementioned One more cup of Coffee dude said he had no clue and suggested typing /wp-login.php after dot com to see if that would work. I asked why in the world would I have to add /wp-login.php or expect anybody else to do that when going to my site?

Well, if you’re into putting in the time for mere pennies, have you tried Amazon’s Mechanical Turk? If you’re into tedium and enjoy transcribing copy and/or correcting others’ grammatical faux pas, you should check it out. I wouldn’t buy that cabana on the beach just yet, but, hey, it’s a start, and if you put in a couple hours every day, you will probably make out better than with IM, and you can feel slightly superior to the guys with all the money asking you for help because they don’t know a homonym from a dangling participle. 😉
Yeah except I would be telling the truth! They are really nice and good about responding as long as their hand is in your bank account. I have sent 8 emails over the last few weeks and no response. I work 14 hour days and if I had known they would pull this I would have taken time off to get the site moved- I went through the training there but I couldn’t get past the idea of posting reviews for products I have never tried. It seems like that is their method and I personally find it despicable. They clearly are not an honest company. I found most of the education there to be really basic and the live chat is basically just the blind leading the blind. There seems to be a quiet desperation among many the members. It is clear not many are making decent money but are afraid to complain for fear of being banished. Anyone that wants the straight scoop on this company should go look at the ripoff reports. They just lost a big lawsuit for their fraudulent practices and it may well put them and all the affilliates that posted fraudulent reviews out of business. Apparently the judge in the case is pretty disgusted with them and they are saying he may order all the fake reviews be removed on top of paying damages to the companies whose reputation they have harmed so there goes their marketing plan. What they did to me was reprehensible. I was a member for over 2 years and they got $600 out of me. What a waste of money! Telling me I would have 30 days to move the site and then blocking my permissions so I cannot is fraud. I plan to spread the word. You better believe this will be the most expensive $50 they ever stole.
If you want the full story, you can check out my about me page (it’s a pretty cool story if I may say so myself). The short version is that I got started with affiliate marketing back in 2009 and was able to go full-time in 2011. I now own more than a dozen websites in several different niche industries. You can see a listing of most of my sites at RogersConcepts.com.
Get back to class! This is something we never liked to hear in high school, but when it comes to building a business online, it is always nice to have current, live and interactive training you can take part in. Every Friday there is a live class that you can take part in as a Premium member of Wealthy Affiliate.  Here are a few of the recent ones.
I have been following the video’s on Youtube involving Income school, and i am quite astonished at the information that the 2 founders have compiled and are freely showing. They are displaying some really good advice and facts, backed up by actual evidence that i think that anyone serious about learning internet marketing should have a look at. When you see what they have to offer i think you will be quite surprised. The best part about it is that there are 2 actual live persons that you can see and hear and not just a voice behind a microphone .
Ray, As Malcolm pointed out, WordPress hosting simply means the servers have been optimized for the platform. WordPress can require a little extra care to improve its security and performance, but most any shared hosting plan can accommodate it. If I were to recommend one budget host it would be SiteGround. You can set up a few installs on one of their basic plans and support is quite good. If you’re serious and willing to spend a bit more, Flywheel is a fantastic option from a performance, security and support standpoint, but you’d be limited to one site. My 2 cents.
No offense, but isn’t making money via Wealthy Affiliate commission through giving them a good review to prompt others to join essentially a pyramid scheme? Seems like you are luring people with the promise of the “easy money” on the internet that is actually a lot harder to obtain, by using earning you made from Wealthy Affiliate by convincing others to join in terms first place.
I was a FREE member at WA for several months. I had used both of the two free domains provided. For what it’s worth, I joined the boot camp, & was promoting Wealthy Affiliate with one of the free domains. I really wish I’d have read your post – which I appreciate by the way – before embarking on that journey! I put in a ton of hours building content for each of the domains. So whereas I didn’t pay for a premium membership, I did spend lots of valuable time. I felt no sense of urgency to upgrade regardless of the constant push from WA to do so. I feel that they push you into thinking you have to rush. Logically speaking, I knew I’d be throwing money down the drain based upon the free training. I saw this as something you need to build over a length of time. So I took my time continuing to build & considered that I would finally upgrade to a yearly Premium Membership once I had something substantial.

If you add up all the services you get, the premium membership is a steal. For example, you’ll notice they include unlimited keyword research with a membership. Other paid keyword research tools sell for $49 or more just by themselves. Add in website hosting, and there’s another $10 / mo. Add on the website security package, and there’s another $10 per month (I’ve paid as much as $29 / mo just for website security). Just based on those things alone, Wealthy Affiliate is a great deal with all of the resources and tools you need in one convenient place. Not to mention all of the training, tutorials, and support that is included with the membership.
When Wealthy Affiliate first started in 2005, it was a list of hot keywords for those wishing to make money by promoting affiliate links on Google Adwords. That was actually a fast (but risky) way to make money. So, if you had money to invest up front, it was indeed possible to get rich quickly. And that’s why Kyle and Carson called their website Wealthy Affiliate. They were showing people how to get rich through affiliate marketing. The clue is the name.
Set up a website. Professional or business websites can also use the Affiliate program. However, they are best used with people who do not sell similar products on their website, since Amazon's marketplace can drive business away. If you have a website promoting different products, a club, a non-profit or a service, then you can recommend quality products on your site and make money doing it.
Before you promote your site, you want to have some substantial content there. Write several product reviews. Have at least two to three in each category you've created. You may also want to create categories for articles, news, and commentary about your topic. The more content your site has, the better. And the great thing is that while you're writing all this, the search engines are getting notified automatically, assuming you turned on the necessary notifications.
You get to hand-pick what you promote. Unlike display ad systems that typically choose which brands serve ads on your WordPress site, you have total control over this with Amazon affiliate links. You’ll never have to worry about a competitor’s link showing up on your site and the link will always be relevant to the content that it appears within or beside--which will improve its chances of getting clicked.

There are many ways in which you can make money with WordPress. Creating a website for the purposes of promoting a business or selling goods through an online store is one such way. Monetizing a blog with display ads is another. While there are other ways in which you can use your WordPress site to make money, perhaps one of the easiest ones to get started with is affiliate marketing.
In the Institute's submissions on the foreign affiliate reporting rules, we have emphasized three broad taxpayer goals for the legislation: The rules must be administrable; they should avoid imposing substantial new reporting burdens where the information is generally available on audit; and finally, appropriate relief provisions are necessary because no matter how fair and well-crafted the rules, unique facts and circumstances exist (or will arise) that will preclude some taxpayers from fully complying with the requirements.
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