Practice Before the IRS

  • Credits: 2
  • Format: Self-Study eBook
  • Field of Study: Federal Tax Law
  • Author/Speaker: Paul J. Winn, CLU, ChFC
Course ID: Advanced Preparation: Experience Level:
EWTFM-T-01699-21-S | 6233-CE-0422 None Overview
Published Date: Program Prerequisites: Other Course Formats:
© January 2021 General Understanding of Taxes Self-Study eBook
COURSE DESCRIPTION

The Internal Revenue Service routinely processes more than 200 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the assistance of knowledgeable professionals to represent them with respect to tax and other matters before the IRS. However, the ability to represent a client before the IRS is, with certain exceptions, extremely limited.

This course addresses the nature of practice before the IRS, identifies those permitted to engage in such practice, and examines the power of attorney under which a taxpayer authorizes representation before the IRS.

Learning Objectives:

After reading the course material, you will be able to:

  • Define “practice before the Internal Revenue Service”;
  • Recognize the general scope of permitted enrolled agent practice responsibilities;
  • Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS;
  • Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it; and
  • Understand how to withdraw from and revoke an existing tax power of attorney.

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Tax Return Preparers (TRPs)

Qualifies and Approved with All State Boards of Accountancy and the following sponsorship’s:
NASBA
IRS
CTEC