This course examines enrolled agent conduct standards with respect to professional practice. It identifies the individuals who may practice before the IRS and defines the term “practice before the Internal Revenue Service.” In addition, it addresses enrolled agent duties and restrictions with respect to various issues, including soliciting business, performing their duties, and maintaining competency. 

• recognize the permitted scope of enrolled agent responsibilities in their practice before the Internal Revenue Service
  
• identify the best practices for preparing or assisting in the preparation of a submission to the Internal Revenue Service
  
• pinpoint the duties and restrictions applicable to enrolled agents

Tax Year: 2023-2024

CPAs, EAs, and other tax professionals