PWX91: Study Guide for Ethics for Enrolled Agents

Study Guide for Ethics for Enrolled Agents

The study guide is provided to guide you through the course material in a step by step format.

Reading assignments are for “Enrolled Agent Ethical Standards.”

1) Practice Before the Internal Revenue Service

Reading Assignment: Chapter 1<<>> Review Questions: # 1-3

The learning objectives for this lesson are to 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

2) Enrolled Agent Requirements

Reading Assignment: Chapter 2<<>> Review Question: # 1-4

The learning objectives for this lesson are to be able to:

  • Recognize the specific duties and restrictions imposed on an enrolled agent’s practice before the IRS;
  • Describe the enrolled agent renewal cycle;
  • List the continuing education requirements applicable to enrolled agents; and
  • Understand the Internal Revenue Service PTIN requirements.

3) Sanctions for violation of the regulations

Reading Assignment: Chapter 3<<>> Review Questions: # 1-5

The learning objectives for this lesson are to be able to:

  • List the types of conduct considered disreputable;
  • Describe the monetary and non-monetary sanctions that may be imposed by the Office of Professional Responsibility on an enrolled agent for engaging in sanctionable acts;
  • Identify the defining characteristics of a frivolous submission; and
  • Recognize the badges of fraud.