CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

Practice Before the IRS

2 Credits: Taxes

$58.00$78.00

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Practice Before the IRS

Format
Self-Study
Course Level
Basic
CPE Credits

2 Credits: Taxes

Course Description

The Internal Revenue Service routinely processes more than 200 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.

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Learning Objectives

Upon completion of this chapter, you should be able to:

Chapter 1

  • 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; and
  • Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS.
Chapter 2
  • 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; and
  • Understand how to revoke an existing power of attorney.
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Course Specifics

Course ID
8202649
Revision Date
January 9, 2024
Prerequisites

There are no prerequisites

Advanced Preparation

None

Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02174-22-S
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1384
CTEC Federal Tax Law Credits: 2

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.

Meet The Experts

Paul J. Winn

Paul J. Winn CLU ChFC is a writer with more than 30 years experience in the life insurance and securities industry as an agent/registered representative, an agency head, a marketing vice president for a life insurance company and the president of a corporate registered investment adviser. He was a long serving member of the advisory board to the New York State insurance department. He is a published book author and creator of more than 200 taxation, insurance and securities training courses.