Practices and Procedures
26 outline questionsApply Circular 230, enrollment rules, practitioner duties, sanctions, due diligence, conflicts, and preparer responsibilities.
Part 3
EA Part 3: Representation, Practices, and Procedures
Part 3 prepares students for Circular 230, IRS practice, representation forms, penalties, collections, appeals, filing process, data security, and practitioner responsibilities.
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Representation Before the IRS
40 outline questionsRepresent taxpayers in audits, collections, appeals, installment agreements, offers in compromise, penalties, and account adjustments.
Reviewed content available in an upcoming staged release.
Filing Process
14 outline questionsHandle filing accuracy, record retention, e-file rules, data security, EFIN concepts, and return processing issues.
Reviewed content available in an upcoming staged release.