Navigating an IRS Tax AuditCode: 25-NAVAUD

Pages: 40

The Internal Revenue Service routinely processes more than 240 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 practice 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;
• Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it; and
• Understand how to withdraw from and revoke an existing tax power of attorney.

Presentation Method: QAS Self-Study

Category: Taxation

CPE credit: 3 Hours

Program Level: Update

Prerequisites: None

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase