Practice before the IRS - Updated for 2024
SKU: 02-260-01-CPE
Credit Hours: 2
CPE Category: Taxes
CE Category: Federal Tax
Delivery Method: Online PDF
Instructor: Paul J. Winn CLU ChFC
Course Description:
This course will look at the important subject of client representation before the IRS. Practice before the IRS 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 another to engage in it on his or her behalf.
Upon completion of this course, you should be able to:
- Define "practice before the Internal Revenue Service"
- Recognize the general scope of permitted enrolled agent practice responsibilities
- Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS
- Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it
- Understand how to withdraw from and revoke an existing tax power of attorney.