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Overview

Description:

Earning your EA designation is a professional milestone that recognizes your demonstrated tax competence and right to represent all clients regarding federal tax matters. Ready to take the next step in your career? This textbook is designed to help you prepare for and pass Part III: Representation, Practices, and Procedures of the IRS Special Enrollment Exam (SEE). Part III covers representation before the IRS, the specific types of representation, and IRS rules and penalties. With this textbook, you’ll not only learn how to take the test and pass it, but also how to apply the concepts to your practice.

All references to the examination and this textbook are to the Internal Revenue Code as amended through December 31, 2017, and are applicable for those taking the exam between May 1, 2018, and February 28, 2019.

EA Exam Review Part III covers:

What constitutes practice before the IRS.
Who is authorized to practice before the IRS.
Distinguishing what constitutes a sanctionable act as related to duties and restrictions on practice before the IRS.
The types of supporting documentation and legal authority that can strengthen a taxpayer’s position.
The types of taxpayer tax information available in transcripts from the IRS.
The various tools available in countering the IRS collection process.
Applying safeguards to comply with recordkeeping and records maintenance requirements while also maintaining taxpayer confidentiality.