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Author: |
Paul Winn, CLU, ChFC |
Course Length: |
Pages: 30 ||| Word Count: 14,124 ||| Review Questions: 7 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
2 |
Price: |
$19.95 |
Passing Score: |
70% |
Course Type: |
Text - IRS Enrolled Agents |
Technical Designation: |
NonTechnical |
Field Of Study: |
Behavioral Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course clarifies the rules for practicing before the IRS, identifying who is authorized to represent taxpayers and how a power of attorney is properly used.
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Frequently Asked Questions: |
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Description: |
The Internal Revenue Service routinely processes more than 240 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. Please Note: This is a general ethics course for anyone who represents taxpayers on matters before the IRS and devotes more than 80% of its content to federal tax matters. This is NOT an IRS EA or Return Preparer approved ethics course. |
Usage Rank: |
22581 |
Release: |
2017 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Behavioral Ethics: Practice before the IRS (Course Id 1265)
Internal: Behavioral Ethics CPE Courses for CPAs
External: Office of Professional Responsibility & Circular 230 (IRS)
External: 1.25.1 Rules Governing Practice Before the IRS
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
04-Feb-2026 |
NASBA Course Declaration: |
Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Keywords: |
Behavioral Ethics: Practice before the IRS - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you should be able to:
Chapter 1
Chapter 2
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Course Contents: |
Course Learning Objectives Introduction to the Course Chapter 1 - IRS Practice Chapter Learning Objectives Introduction Professional Practice Who is Permitted to Practice before the IRS Professionals with Limited Practice Rights Enrolled Actuaries Enrolled Retirement Plan Agents Registered Tax Return Preparers Professionals with Unlimited Practice Rights Other Representation Representation Based on Taxpayer Relationship Who may not Practice before the IRS Loss of Eligibility Failing to Meet Renewal Requirements Enrolled Agent Renewal Cycles Requesting Inactive Retirement Status Suspension and Disbarment Incompetence and Disreputable Conduct Summary Chapter Review Chapter 2 - Representing a Client before the IRS Chapter Learning Objectives Introduction Power of Attorney Acts Performed Under a Power of Attorney Substituting or Delegating Authority Agent Authorizing IRS to Disclose Returns to Others When a Power of Attorney is Required Non-IRS Power of Attorney Perfecting a Power of Attorney Processing a Non-IRS Power of Attorney Common Reasons for IRS Rejection of a Power of Attorney Signatures and/or Signature Dates Missing Lack of Specificity as to Authorized Acts When the Matter isn’t a Tax Matter Civil Penalties Filing and Updating a Power of Attorney Retention/Revocation of Prior Power(s) of Attorney Revocation of Power of Attorney/Withdrawal of Representative Preparing IRS Form 2848 Taxpayer Information – Line 1 The Individual Client Clients Filing 1040 Schedule C Clients Filing a Joint Return Corporate, Partnership or Association Clients Corporate Clients Filing Consolidated Tax Returns Exempt Organization Clients Trust Clients Representing a Decedent Estate Clients When the Matter is a Gift Employee Plan Clients Representative – Line 2 Multiple Representatives Centralized Authorization File (CAF) Number Preparer Tax Identification Number (PTIN) Students in Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Program (STCP) Acts Authorized – Line 3 Specific Use Not Recorded on Centralized Authorization File – Line 4 Additional Acts Authorized – Line 5a Specific Acts not Authorized – Line 5b Retention/Revocation of Prior Power(s) of Attorney – Line 6 Taxpayer’s Signature – Line 7 Declaration of Representative – Part II Summary Chapter Review Appendix Glossary |
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