Course Materials:
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Course Syllabus
Course Description
Despite predictably frequent calls for simplifying the U.S. Tax Code, it becomes increasingly complex over time. At its more than 3% annual growth in size since 1945, it is projected to exceed 100,000 pages in the near term. 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. This course is a basic tax level course with no prerequisites, and qualifies for 2 CE credits in IRS Federal Tax Law.
Upon completion of this course, a student should be able to:
Define “practice before the Internal Revenue Service”;
Recognize the general scope of permitted enrolled agent practice responsibilities;
Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS;
Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it; and
Understand how to withdraw from and revoke an existing tax power of attorney.
Course Assignments
- Study each Chapter
- Answer review questions at the end of each chapter
- Pass the Final Exam with a score of 70 percent or better
Final Exam and Certification
The final exam consists of 10 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must click on the Exam below to initiate the exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.