Enrolled Agent (EA) Exam Part 3: Representation, Practices, and Procedure Syllabus

 Enrolled Agent (EA) Exam Part 3: Representation, Practices, and Procedure Syllabus

 

 

 

 

1. IRS Jurisdiction and Representation Guidelines

  • Understanding IRS authority and enforcement actions
  • Who can represent taxpayers before the IRS?
  • Levels of representation (Enrolled Agents, Attorneys, CPAs)
  • Representation for individuals, businesses, and estates

2. Authorization Protocols & Circular 230

  • Understanding Form 2848 (Power of Attorney) and Form 8821 (Tax Information Authorization)
  • Duration and revocation of authorizations
  • Circular 230: Rules of professional conduct
  • Due diligence, client confidentiality, and conflicts of interest

3. Standards, Due Diligence, and Filing Expertise

  • IRS Due Diligence Requirements for tax professionals
  • Accuracy-related penalties and reasonable cause defenses
  • Filing status determination (HOH, MFJ, MFS, etc.)
  • Due diligence for refundable credits (EITC, CTC, AOTC)

4. Practitioner Responsibilities and Penalties

  • Recordkeeping requirements and IRS documentation rules
  • Preparer penalties under IRC §6694 & §6695
  • Taxpayer penalties (accuracy, fraud, failure to file/pay)
  • Fraudulent tax schemes and preparer misconduct

5. IRS Examination and Collection Essentials

  • IRS audit process and types of examinations
  • Correspondence, office, and field audits
  • Taxpayer rights during an examination
  • IRS Collection Process (Notices, Liens, Levies, Offers in Compromise)
  • Installment agreements and Currently Not Collectible (CNC) status

6. Tax Court Proceedings and Digital Security

  • Appeals process and IRS Independent Office of Appeals
  • U.S. Tax Court, District Court, and Court of Federal Claims
  • Identity theft protection and safeguarding taxpayer data
  • IRS e-file security and data privacy requirements

Popular posts from this blog

The Comprehensive Guide to Enrolled Agents and EA Exam Part 1 2023 Free Practice Test - 1 with (20 MCQs)

Image
Enrolled agent Exam free practice test Introduction Taxation is a complex and ever-evolving field, and navigating the intricacies of tax laws can be challenging for individuals and businesses alike. This is where enrolled agents come into play. Enrolled agents, or EA, are tax professionals who have earned the privilege to represent taxpayers before the Internal Revenue Service (IRS). In this comprehensive guide, we will delve into the world of enrolled agents, their qualifications, roles, and the steps to become one. We will also explore the Special Enrollment Examination (SEE), the examination that aspiring EA must pass, and the ongoing education requirements to maintain their status. Note – Keep patience EA Free practice test is available below the article utill then you read the Complete information about enrolled agent. 1. What is an Enrolled Agent? An enrolled agent is a tax professional who is authorized by the IRS to represent taxpayers in various tax matters. EA has an in-depth...
Read more

Enrolled Agent Part 1 - Individuals Mini Test

Image
Enrolled Agent Part 1 - Individuals Mini Test EA Part 1 Mini Test (Topic - Filing Status and Residency ) Enter Your Details Name: Exam Name: Start Test Time Remaining: 30:00 Submit Test Test Results × 2025-26 Enrolled Agent Individuals (1st Half) Questions Bank Check out our questions bank for more practice! Click here
Read more