EA Exam Review Course - Part III: Representation, Practice and Procedures Self-Study
In our final self-study course preparing you to pass Part III: Representation, Practices and Procedures of the IRS Special Enrollment Exam (SEE), you will learn about representation before the IRS, the specific types of representation and IRS rules and penalties. We'll also cover how to apply these rules to your practice. All references to the examination and this course are to the Internal Revenue Code as amended through Dec. 31, 2017, and are applicable for those taking the exam between May 1, 2018, and Feb. 28, 2019.
Upon completion of this course, you will be able to:
- Summarize what constitutes practice before the IRS.
- Identify who can practice before the IRS.
- Distinguish what constitutes a sanctionable act as related to duties and restrictions on practice before the IRS.
- Identify supporting documentation and legal authority that can strengthen a taxpayer’s position.
- Identify types of taxpayer tax information available in transcripts from the IRS.
- Identify the various tools available in countering the IRS collection process.
- Apply safeguards to comply with recordkeeping and records maintenance requirements while at the same time maintaining taxpayer confidentiality.
This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.