No matching guide sections
Change the search or section filter.
Study Guide preview
Unlock Pro for every IRS Enrolled Agent Part 3 flashcard-note lesson.
Preview the beginning of Section 1. Pro includes the complete Study Guide by section, plus Course Notes, guided course access, and Pro downloads.
Unlock with Pro
Opens the IRS Enrolled Agent Part 3 Practice Test purchase options.
Section 1
Determine who may practice and the extent of practice privileges
Preview
Preview: 1. Practices and Procedures (26 of 85 scored questions)
Preview includes- 4 of 8 lesson topics
- 1 overview segment
- 3 core concepts
- 2 exam tips
Lesson Topics
- Representative Status
- Authority Levels
- Scope of Practice
- Delegated Authority
Overview
Practice rights depend on professional status and the nature of the representation. Enrolled agents have unlimited federal practice rights before the IRS, while unenrolled preparers and other individuals may represent only in specifically authorized circumstances.
Core Concepts
- Enrolled agents generally have unlimited practice rights before the IRS as to taxpayers, tax matters, and IRS offices.
- Attorneys and CPAs in good standing generally also have unlimited practice rights before the IRS.
- Unlimited practice rights are distinct from authority under a particular power of attorney; even an EA needs taxpayer authorization for the specific matter unless an exception applies.
Exam Tips
- First identify the person's credential/status, then check the authorization document.
- Do not confuse unlimited practice eligibility with unlimited power of attorney.
Section 1 continues in Pro.Unlock Pro to read the full Determine who may practice and the extent of practice privileges lesson plus every remaining IRS Enrolled Agent Part 3 Study Guide section.
Unlock with Pro
Section 2
Choose and complete Form 2848 or Form 8821
Pro
Choose and complete Form 2848 or Form 8821 unlocks with Pro.Unlock Pro to read the full 8 topics flashcard-note study guide for this section.
Unlock with Pro
Section 3
Represent taxpayers in collection and evaluate collection alternatives
Pro
Represent taxpayers in collection and evaluate collection alternatives unlocks with Pro.Unlock Pro to read the full 8 topics flashcard-note study guide for this section.
Unlock with Pro
Section 4
Review software output, calculations, duplicates, and retained records
Pro
Review software output, calculations, duplicates, and retained records unlocks with Pro.Unlock Pro to read the full 8 topics flashcard-note study guide for this section.
Unlock with Pro
Section 5
Apply competence, diligence, information, error, and client-record duties
Pro
Apply competence, diligence, information, error, and client-record duties unlocks with Pro.Unlock Pro to read the full 9 topics flashcard-note study guide for this section.
Unlock with Pro
Section 6
Build a taxpayer case from issues, financial facts, records, and legal documents
Pro
Build a taxpayer case from issues, financial facts, records, and legal documents unlocks with Pro.Unlock Pro to read the full 10 topics flashcard-note study guide for this section.
Unlock with Pro
Section 7
Choose collection appeal or due-process procedures
Pro
Choose collection appeal or due-process procedures unlocks with Pro.Unlock Pro to read the full 6 topics flashcard-note study guide for this section.
Unlock with Pro
Section 8
Resolve conflicts, fees, solicitation, refund-check, and written-advice issues
Pro
Resolve conflicts, fees, solicitation, refund-check, and written-advice issues unlocks with Pro.Unlock Pro to read the full 9 topics flashcard-note study guide for this section.
Unlock with Pro
Section 9
Distinguish authoritative research and address related procedural issues
Pro
Distinguish authoritative research and address related procedural issues unlocks with Pro.Unlock Pro to read the full 6 topics flashcard-note study guide for this section.
Unlock with Pro
Section 10
Safeguard taxpayer data and respond to security risks
Pro
Safeguard taxpayer data and respond to security risks unlocks with Pro.Unlock Pro to read the full 9 topics flashcard-note study guide for this section.
Unlock with Pro
Section 11
Handle liens, levies, seizures, summonses, and collection-statute issues
Pro
Handle liens, levies, seizures, summonses, and collection-statute issues unlocks with Pro.Unlock Pro to read the full 10 topics flashcard-note study guide for this section.
Unlock with Pro
Section 12
Apply enrollment, renewal, continuing-education, PTIN, and supervision requirements
Pro
Apply enrollment, renewal, continuing-education, PTIN, and supervision requirements unlocks with Pro.Unlock Pro to read the full 10 topics flashcard-note study guide for this section.
Unlock with Pro
Section 13
Protect confidentiality, avoid conflicts, and manage representative changes
Pro
Protect confidentiality, avoid conflicts, and manage representative changes unlocks with Pro.Unlock Pro to read the full 6 topics flashcard-note study guide for this section.
Unlock with Pro
Section 14
Apply to participate and remain compliant in IRS e-file
Pro
Apply to participate and remain compliant in IRS e-file unlocks with Pro.Unlock Pro to read the full 7 topics flashcard-note study guide for this section.
Unlock with Pro
Section 15
Identify sanctionable conduct, fraudulent submissions, and preparer duties
Pro
Identify sanctionable conduct, fraudulent submissions, and preparer duties unlocks with Pro.Unlock Pro to read the full 8 topics flashcard-note study guide for this section.
Unlock with Pro
Section 16
Handle amended returns, refund claims, and penalty or interest abatement requests
Pro
Handle amended returns, refund claims, and penalty or interest abatement requests unlocks with Pro.Unlock Pro to read the full 9 topics flashcard-note study guide for this section.
Unlock with Pro
Section 17
Represent taxpayers in audits and correspondence examinations
Pro
Represent taxpayers in audits and correspondence examinations unlocks with Pro.Unlock Pro to read the full 9 topics flashcard-note study guide for this section.
Unlock with Pro
Section 18
Handle e-file authorizations, supporting documents, and rejected returns
Pro
Handle e-file authorizations, supporting documents, and rejected returns unlocks with Pro.Unlock Pro to read the full 8 topics flashcard-note study guide for this section.
Unlock with Pro
Section 19
Prepare protests and represent taxpayers before Appeals
Pro
Prepare protests and represent taxpayers before Appeals unlocks with Pro.Unlock Pro to read the full 7 topics flashcard-note study guide for this section.
Unlock with Pro
Section 20
Document an applicable individual-return e-file exception
Pro
Document an applicable individual-return e-file exception unlocks with Pro.Unlock Pro to read the full 7 topics flashcard-note study guide for this section.
Unlock with Pro