Enrolled Agent (EA) Exam Part 3: Representation, Practices, and Procedure Syllabus

 Enrolled Agent (EA) Exam Part 3: Representation, Practices, and Procedure Syllabus

 

 

 

 

1. IRS Jurisdiction and Representation Guidelines

  • Understanding IRS authority and enforcement actions
  • Who can represent taxpayers before the IRS?
  • Levels of representation (Enrolled Agents, Attorneys, CPAs)
  • Representation for individuals, businesses, and estates

2. Authorization Protocols & Circular 230

  • Understanding Form 2848 (Power of Attorney) and Form 8821 (Tax Information Authorization)
  • Duration and revocation of authorizations
  • Circular 230: Rules of professional conduct
  • Due diligence, client confidentiality, and conflicts of interest

3. Standards, Due Diligence, and Filing Expertise

  • IRS Due Diligence Requirements for tax professionals
  • Accuracy-related penalties and reasonable cause defenses
  • Filing status determination (HOH, MFJ, MFS, etc.)
  • Due diligence for refundable credits (EITC, CTC, AOTC)

4. Practitioner Responsibilities and Penalties

  • Recordkeeping requirements and IRS documentation rules
  • Preparer penalties under IRC §6694 & §6695
  • Taxpayer penalties (accuracy, fraud, failure to file/pay)
  • Fraudulent tax schemes and preparer misconduct

5. IRS Examination and Collection Essentials

  • IRS audit process and types of examinations
  • Correspondence, office, and field audits
  • Taxpayer rights during an examination
  • IRS Collection Process (Notices, Liens, Levies, Offers in Compromise)
  • Installment agreements and Currently Not Collectible (CNC) status

6. Tax Court Proceedings and Digital Security

  • Appeals process and IRS Independent Office of Appeals
  • U.S. Tax Court, District Court, and Court of Federal Claims
  • Identity theft protection and safeguarding taxpayer data
  • IRS e-file security and data privacy requirements

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