Practice before the IRS
Field of Study:
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.
After completing this course you will be able to:
- Recognize “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;
- List the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it; and
- Identify the process of withdrawing from and revoking an existing tax power of attorney.
General understanding of federal income taxation.
Type of Delivery Method:
QAS Self Study
Recommended CPE Credits:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and the final examination.
Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org