Practice Before the IRS

Course number: ETH920501

This course is designed to meet the 2 hour CPE requirement for Enrolled Agents and Other Tax Return Preparers (OTRPs).

Despite predictably frequent calls for simplifying the U.S. Tax Code and the 2017 passage of the Tax Cuts and Jobs Act (TCJA), it becomes increasingly complex over time. At its more than 3% annual growth in size since 1945, it was projected to exceed 96,000 pages by the year 2020. Because of the enormity of the Code and its complexity, 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 will look at the important subject of client representation before the IRS. Practice Before the IRS 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 another to engage in it on his or her behalf. 

Course level: Basic. Prerequisites: None.

Course includes integrated text and study guide, final exam, and grading service.

NASBA field of study: Regulatory Ethics    Course credit: 2 hours