Web CPE

Program outline: 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 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.

Program level: Overview

Prerequisites: General understanding of federal income taxation.

Advance preparation: None

Type of delivery method: Self Study

Recommended CPE credits: 2

Final examination expiration date: The program participant will have one year from the date of purchase to complete the course and 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 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