Taxes  |  Format: Flash

Practice Before the IRS (Updated)

Course Overview
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, the course participant should be able to:

  • Define "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;
  • Define the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it; and
  • Determine how to withdraw from and revoke an existing tax power of attorney.
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    Catalog Number: 99WIN13-v2
    CPE Credits: 2 Registry / 2 QAS
    IRS CE: This course also qualifies for IRS registered tax return preparers and enrolled agents CE in the Federal Tax catagory. Program Number: UQNRM-T-00226-19-S
    Author: Paul J. Winn CLU ChFC
    Prerequisites/
    Advanced Preparation:
    None
    Course Level: Basic
    Field of Study: Taxes
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Windows or Mac OS
    Release/Expiration Dates: Sep 23, 2019 / Sep 23, 2021

     

     

     

     

     

     

    http://education.smartpros.com/includes/cpe/coursedetail.asp?CPECatalogID=25566&CourseID=18694