EA Exam Prep — Part 3: Representation, Practices and Procedures

About this course

What you'll learn

• Identify who may practise before the IRS and the scope of each practitioner's representation rights.
• Prepare, scope, revoke and withdraw Forms 2848 and 8821 and apply the CAF and disclosure rules.
• Apply Circular 230 duties, conflict rules, fee rules and written-advice standards to practitioner conduct.
• Distinguish practitioner sanctions, disreputable conduct and the preparer penalty regime.
• Represent a taxpayer through examination, Appeals and the notice of deficiency process.
• Select the correct collection remedy — instalment agreement, offer in compromise, CNC, CDP, lien or levy relief — and the relief provision that fits the facts.

Course details

Level

intermediate

What's included

• 12 lessons
• Progress tracking
• Certificate of completion

Requirements

• No prior credential is required.
• Familiarity with the individual and business return concepts covered in EA Parts 1 and 2 is helpful.

Curriculum

1. 01

   Lesson 1: Who May Practice Before the IRS

   The categories of practitioners recognized under Circular 230, the difference between unlimited and limited representation rights, and the maintenance requirements that keep an enrolled agent eligible to practice.

   14m
2. 02

   Lesson 2: Power of Attorney, Tax Information Authorization and Representative Authority

   How Form 2848 and Form 8821 create and limit a representative's authority, how the Centralized Authorization File tracks it, and how third-party access differs from full representation.

   15m
3. 03

   Lesson 3: Circular 230 Foundations

   The structure and jurisdiction of Circular 230, the definition of a practitioner, and the core duty-of-practice provisions every representative must apply on the exam and in practice.

   16m
4. 04

   Lesson 4: Duties, Restrictions and Ethical Responsibilities

   Due diligence, candor about client errors, standards for written advice and return positions, conflicts of interest, contingent fees, confidentiality and the limited practitioner privilege.

   15m
5. 05

   Lesson 5: Disreputable Conduct, Sanctions and the Office of Professional Responsibility

   OPR's jurisdiction, the section 10.51 catalog of disreputable conduct, the section 10.50 sanctions, expedited suspension, and the disciplinary process from complaint through reinstatement.

   14m
6. 06

   Lesson 6: Preparer Penalties and Practitioner Liability

   The section 6694 and 6695 preparer penalty structure, promoter and aiding-and-abetting penalties, unauthorized disclosure penalties, and how preparer penalties differ from the taxpayer penalties they parallel.

   16m
7. 07

   Lesson 7: IRS Examinations and Audit Representation

   Selection methods, examination types, the interview and summons rules, agreed and unagreed cases, and the representative's role from the first notice to the 30-day letter.

   15m
8. 08

   Lesson 8: Appeals, Protests and Dispute Resolution

   The Independent Office of Appeals, the protest and small case request, alternative dispute resolution tools, the statutory notice of deficiency, and the choice between Tax Court and refund litigation.

   16m
9. 09

   Lesson 9: Taxpayer Rights, Statutes and Procedural Protections

   The Taxpayer Bill of Rights, the assessment, refund and collection statutes of limitations, statute extensions, burden of proof, and the Taxpayer Advocate Service.

   15m
10. 10

    Lesson 10: The IRS Collection Process, Liens and Levies

    The assessment and notice-and-demand sequence, the statutory federal tax lien, the Notice of Federal Tax Lien and its priority effects, levy procedure and exemptions, and the Collection Due Process and Collection Appeals Program routes.

    17m
11. 11

    Lesson 11: Instalment Agreements, Offers in Compromise and Currently Not Collectible

    Negotiated resolutions for an unpaid liability — the types of instalment agreements and their forms, the three grounds and mechanics of an offer in compromise, and the standards for currently not collectible status.

    18m
12. 12

    Lesson 12: Relief Provisions and Integrated Part 3 Strategy

    Innocent spouse relief and injured spouse allocation, penalty and interest abatement, the trust fund recovery penalty, refund claim timing, and how a representative sequences these tools into a coherent strategy.

    18m