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.

CPE Acceptance

 

CPE Course For:

CPAs in SOME states (chart)
SOME Other Professionals (chart)
 AFSP
 EA
 Tax Preparer

Not sure?  Contact us!

Online Course Materials

This is a fully online materials course that does NOT require the separate purchase of a book.

How will I access the materials?

Once you login to your course, click on the materials link to access the PDF materials and

  • Read online
  • Download to your computer
  • Print out

Details

FunCPE Course #: PWX9221
Materials: Online materials
Format: Interactive self-study
Subject: Ethics
Exam questions:  Final-10 multiple choice
Document length:  38 pages  
Passing score: 70% | Unlimited retakes
Prerequisites: None
Advance prep: None
Course level: Overview
Last reviewed/updated: 01/13/21
Expiration: One year from enrollment

Learning objectives

Upon completion of this course, you 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,
  • Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it, and
  • Understand how to withdraw from and revoke an existing tax power of attorney.