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.
Course Publication Date:
February 20, 2024
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$20.00!
| Author: | Paul Winn |
| Course No: | TAX-PRACIRS-3164 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Taxes
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Learning Objectives
- Define “practice before the Internal Revenue Service”.
- Recognize the general scope of permitted enrolled agent practice responsibilities.
- List the categories of individuals permitted to practice before the IRS.
- Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS.
- Describe the nature and function of a power of attorney.
- Discuss when a power of attorney is required and when it is not required with respect to matters before the IRS.
- Identify the acts that may be performed for a client under a power of attorney.
- Explain how to complete the necessary IRS form to name a power of attorney and where to file it.
- Understand how to revoke an existing power of attorney.