Practice Before the IRS

Study Level: Basic
Delivery Method: Online self-study
Provider of Record: WebCE
Field of Study: Ethics
Tax Year: 2018
Prerequisites:  N/A

Course Description:
Despite predictably frequent calls for simplifying the U.S. Tax Code, it becomes increasingly complex over time. At its more than 3% annual growth in size since 1945, it is projected to exceed 96,000 pages by the year 2020. Because of the enormity of the Code and its complexity, 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 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. 

Learning Objectives:
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

Published: March 2018