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

Reading assignments are for Treasury Department Circular No. 230.

1) Rules governing authority to practice

Reading Assignment: Subpart A<<>> Review Questions: # 1-3

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

• Who is the Director of Practice
• Definitions
• Who may practice
• Eligibility for enrollment
• Application for enrollment
• Representing oneself, participating in rulemaking, limited practice, special appearances and return preparation

2) Duties and restrictions relating to practice before the IRS

Reading Assignment: Subpart B <<>> Review Question: # 4-18

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

• Information to be furnished
• Knowledge of client's omission
• Diligence as to accuracy
• Prompt disposition of pending matters
• Assistance from or to disbarred or suspended persons and former IRS employees
• Practice by former government employees, their partners and their associates
• Notaries
• Fees
• Return of client's records
• Conflicting interests
• Solicitation
• Negotiation of taxpayer checks
• Practice of law
• Standards for advising with respect to tax return positions and for preparing or signing returns

3) Sanctions for violation of the regulations

Reading Assignment: Subpart C  <<>> Review Questions: # 19

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

• Sanctions
• Incompetence and disreputable conduct
• Violation of regulations
• Receipt of information concerning practitioner

4) Rules applicable to disciplinary proceedings

Reading Assignment: Subpart D  <<>> Review Questions: #20

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

• Institution of proceeding
• Conferences
• Contents of complaint
• Service of complaint; service and filing of other papers
• Answer; default
• Supplemental charges
• Reply to answer
• Proof; variance; amendment of pleadings
• Motions and requests
• Representation; ex parte communication
• Administrative law judge
• Hearings
• Evidence
• Depositions
• Transcript
• Proposed findings and conclusions
• Decision of administrative law judge
• Appeal of decision of administrative law judge
• Decision on appeal
• Effect of disbarment, suspension or censure
• Notice of disbarment, suspension, censure or disqualification
• Petition of reinstatement
• Expedited suspension upon criminal conviction or loss of license for cause

5) General provisions

Reading Assignment: Subpart E  <<>> Review Questions: None

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

• Records
• Saving clause
• Special orders
• Effective date