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SEE (Special Enrolment Exam) - Enrolled Agent (EA) Part 3 - Representation, Practices, and Procedures

Rs. 9,999/

4.6 


About this course

Gain the skills and knowledge required to excel in IRS representation, ethical practices, and procedural rules with this essential course. Specifically designed for aspiring Enrolled Agents, this program prepares you to handle client representation confidently while ensuring success in Part III of the EA exam.




Topics Covered:

1) Introduction to IRS Representation

2) Ethical Practices and Circular 230

3) IRS Communication and Client Advocacy

4) Taxpayer Rights and Dispute Resolution

5) Collection Process and Payment Agreements

6) Practice Before the IRS

7) EA Part III Exam Preparation

What You’ll Learn:

- Mastery of IRS representation procedures and client advocacy.

- Application of ethical standards and adherence to professional conduct rules.

- Preparation for the EA Part III exam with confidence and clarity.



Why take this course?

This course bridges theoretical concepts and real-world practice, empowering you to represent clients effectively while meeting IRS standards. Not only will it prepare you for the EA Part III exam, but it will also elevate your professional credibility and expertise.



Who Should Take This Course?

- Aspiring Enrolled Agents preparing for Part III of the exam.

- Tax professionals looking to expand their knowledge of IRS representation.

- Accountants and advisors aiming to enhance their ethical and procedural expertise.



Prerequisites

No prior knowledge is required. This course is designed for all levels, starting with the basics and building up to intermediate concepts.



Course Duration in Hours:

24 Hours

Course Duration in Month:

1 Month

Class Timings:

3 Hours each on Saturday and Sunday Morning

Next Batch tentative Start Date:

Confirm on WhatsApp or via E-mail


Course Content

1. Practice Before the IRS

Covers who can practice before the IRS, the rights and limitations of Enrolled Agents, and the representation of taxpayers in various scenarios.

2. Power of Attorney and Taxpayer Representation

Explains Form 2848 (Power of Attorney and Declaration of Representative), its use, and representation rules.

3. Client Confidentiality and Record Maintenance

Discusses Circular 230 guidelines for maintaining confidentiality and safeguarding taxpayer records.

4. Professional Responsibilities

Reviews the duties and obligations of EAs, including due diligence, providing accurate advice, and managing conflicts of interest.

5. Penalties and Sanctions

Overview of penalties for taxpayers and practitioners, including accuracy-related penalties, preparer penalties, and ethical violations under Circular 230.

6. IRS Examination Process

Explanation of the audit process, how to prepare clients for audits, and representation during audits.

7. IRS Collections Process

Covers collection alternatives, including Installment agreements, offers in compromise (OIC), and lien/levy procedures.

8. Appeals Process

Describes the taxpayer’s right to appeal, the role of the IRS Office of Appeals, and the process for filing appeals.

9. Tax Court and Litigation

Introduction to the U.S. Tax Court, the types of cases heard, and the role of EAs in tax litigation support.

10. Circular 230 Overview

Detailed discussion of Circular 230, including Subparts A through D, highlighting rules for practice, disciplinary actions, and best practices.

11. Freedom of Information Act (FOIA)

Guidance on how to request taxpayer information from the IRS under FOIA.

12. Identity Theft and Taxpayer Security

Detailed discussion of Circular 230, including Subparts A through D, highlighting rules for practice, disciplinary actions, and best practices.

13. Ethical Scenarios and Case Studies

Real-life scenarios to test knowledge of ethical standards, procedural requirements, and professional responsibilities.