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Study guide for Practice Before the IRS: ethics CPE course

The study guide is provided to guide you through the course material in a step by step format.

Reading assignments are for "Practice Before the IRS."

1) Introduction

Reading Assignment: Chapter 1 <<>> Review Question: #1

The learning objectives for this lesson are to gain an understanding of:

  • Definition of "practice before the IRS"
  • Who is permitted to practice before the IRS
    • Professionals with limited practic rights
    • Professional with unlimited practice rights
    • Other representation
  • Who may not practice before the IRS
  • What is the extent of practice privileges possessed by individuals permitted to practice before the IRS

2)  Representing a client before the IRS

Reading Assignment: Chapter 2 <<>> Review Question: # 1-3

The learning objectives for this lesson are to gain an understanding of:

  • The nature of a power of attorney
  • When a power of attorney is needed
  • The acts that may be performed on behalf of the client by individuals with unlimited rights of representation
  • How to file and update a power of attorney 
  • How to revoke prior Powers of Attorney

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