Course Information

Course No:  9512522

Course Name:  Practice before the IRS

Field of Study:    Tax Law Topic

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 completing this section, you should be able to:

  • Define “practice before the Internal Revenue Service”;
  • Recognize the general scope of permitted enrolled agent practice responsibilities;
  • List the categories of individuals permitted to practice before the IRS; and
  • Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS.
  • Describe the nature and function of a power of attorney;
  • Discuss when a power of attorney is required and when it is not required with respect to matters before the IRS;
  • Identify the acts that may be performed for a client under a power of attorney;
  • Explain how to complete the necessary IRS form to name a power of attorney and where to file it; and
  • Understand how to revoke an existing power of attorney.

Course Material: Online Material

Program level: Overview

Prerequisites: General understanding of federal income taxation.

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits:   2.0

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