Practice Before the IRS - 2024 (Text Based)

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.

Learning Objectives:

1. Define "practice before the Internal Revenue Service";

2. Recognize the general scope of permitted enrolled agent practice responsibilities;

3. Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS;

4. 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

5. Understand how to withdraw from and revoke an existing tax power of attorney.

Instructional Method: Self-Study

Review Date: 02/13/2024

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit.

Field of Study: Regulatory Ethics

Level of Knowledge: Beginner

Prerequisites: None

Advanced Knowledge: None

For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at 866-273-0717.

FurtherEd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.