Study Guide for Ethics for Enrolled Agents
The study guide is provided to guide you through the course material in a step by step format.
Reading assignments are for “Enrolled Agent Ethical Standards.”
1) Practice Before the Internal Revenue Service
Reading Assignment: Chapter 1<<>> Review Questions: # 1-3
The learning objectives for this lesson are to be able to:
- Define “practice before the Internal Revenue Service”;
- Recognize the general scope of permitted enrolled agent practice responsibilities;
- List the categories of individuals permitted to practice before the IRS; and
- Identify the extent of practice privileges
2) Enrolled Agent Requirements
Reading Assignment: Chapter 2<<>> Review Question: # 1-4
The learning objectives for this lesson are to be able to:
- Recognize the specific duties and restrictions imposed on an enrolled agent’s practice before the IRS;
- Describe the enrolled agent renewal cycle;
- List the continuing education requirements applicable to enrolled agents; and
- Understand the Internal Revenue Service PTIN requirements.
3) Sanctions for violation of the regulations
Reading Assignment: Chapter 3<<>> Review Questions: # 1-5
The learning objectives for this lesson are to be able to:
- List the types of conduct considered disreputable;
- Describe the monetary and non-monetary sanctions that may be imposed by the Office of Professional Responsibility on an enrolled agent for engaging in sanctionable acts;
- Identify the defining characteristics of a frivolous submission; and
- Recognize the badges of fraud.
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