Study guide for Practice Before the IRS: Ethics CE 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