Practice Before the IRS

Overview

The Internal Revenue Service routinely processes more than 200 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, 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 addresses the nature of practicing before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes representation before the IRS.

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
  • recognize 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

Tax Year: 2020

Designed For

Tax and financial professionals that are working to or currently represent clients before the IRS
WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
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