Publisher
WiseGuides, Inc.
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Enrolled Agent Ethics I
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Copyright © 2010 | Field of Study: Taxes Level: Basic Recommended CPE Credit 2 hours Prerequisites: None Advanced Preparation: None Type of Delivery: Self-Study Expiration: Course expires 1 year after purchase Course Update: Jan, 2009 Accreditation: NASBA, IRS, CTEC, OTPB Guarantee/Complaint Resolution |
Course Outline
Lesson 1 - Practice Before the IRS
Learning Objectives 1
Practice Before IRS
Who Can Practice Before IRS
Unenrolled Return Preparers
Other Unenrolled Persons
Special Appearances
Cannot Practice Before IRS
Loss of Eligibility
Suspension and Disbarment
Lesson 2 - Rules of Practice
Learning Objectives 2
Certain Rules
Duties
Confidentiality Privilege
Duty to Advise
Due Diligence
Restrictions
Disbarred Persons
Return of Client's Records
Conflicting Interests
Solicitation
Fee Information
Best Practices
Advising Client
Sanctions
Disreputable Conduct
Disciplinary Proceedings
Voluntary Censure
Lesson 3 - Power of Attorney
Learning Objectives 3
What is a POA
Signing Income Tax Return
Limitation
When is POA Required
Form 2848 Required
Non-IRS Power of Attorney
Declaration of Representative
Perfecting a Non-IRS POA
Processing Non-IRS POA
Specific-use POA
Updating POA
Retention/Revocation of POA
Revocation of POA
POA Not Required
Disclosure of Information
Processing Form 8821
Third Party Designee
Revoking Third Party Designee
Form 2848 Signatures
Representative Recognized
Notices and Correspondence
Course Objectives
Lesson - 1After completing Lesson 1, you will be able to:
- Identify the rules for unenrolled return preparers
- Identify what returns an unenrolled return preparer is permitted to represent
After completing Lesson 2, you will be able to:
- Identify the duties of an enrolled agent regarding inquiries about a client's substantiation for expenses
- Determine a preparer's responsibility upon discovering a client's failure to file a prior year tax return
- Identify what acts are considered disreputable conduct
- Identify what communication is protected under the confidentiality privilege
After completing Lesson 3, you will be able to:
- Identify what acts a representative can perform for a client before the IRS
- Identify when a power of attorney is required
- Determine the use of the IRS' centralized computer database system (CAF)
- Identify the rules with regard to receiving and cashing a taxpayer's income tax check