Enrolled Agent Review, Part 3 - Representation, Practices and Procedures

How close are you to earning your Enrolled Agent license? Enrolled agents (EAs) are federally licensed tax practitioners who can represent taxpayers before the IRS. To earn the license, you must pass the Special Enrollment Exam (SEE) or have worked for the IRS. Enrolled agents are equipped to advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. This is the third course in our series designed to prepare you for the SEE exam and an exciting career as an Enrolled Agent.

This course focuses on practices and procedures before the Internal Revenue Service.

Topics include:

  • Taxpayer and preparer penalties
  • Audit representation
  • The appeals process
  • The collection process
  • Tax authority: Who, what and how
  • Recordkeeping and electronic filing
  • Preliminary work and taxpayer data
  • Income and assets
  • Deductions and credits
  • Taxation and advice
  • Specialized returns for individuals

By the end of the course, you should be prepared for Part 3 of the EA exam. In addition, you'll gain a better understanding of how to represent taxpayers and yourself at all levels before the IRS.

Prerequisites :

No prerequisites