Enrolled Agent (EA) - Part 3 Aug (2024)-

Introduction, Basics Of EA Course P1, P2 and P3, Practice Before IRS, TRP

OPR, Privilege Communication, Note - TRP, Accept Info Without Enquiry, NEO, DD, Solicitation Fees, Work Product Of Others

COI, Refund Check, Old IRS Employee, Sanctionable Acts & Actions, Administrative Law Judge Process, Compliance By Firm

Penalties

Power Of Attorney

Fraud. CPE Hours, Renewal License Expenses etc, Cohan Rule EA's not duty to verify exps. Criminal Penalties From Book

Tax Planning Vs Avoidance Vs Evasion. Check Financial Background, Bankruptcy, RKM. Other Supporting Docs During Audit

Hieraching of Legal Authorities - e.g. IRC Publications, Regulations Vs Procedures, PLR Innocent Vs Injured Spouse, SOL

TAS, Extension - Undue Hardship, Installment Agreement, Compromise Lien, Levy

Contacting 3rd Parties, FOIA, Audit Reconsideration

Decedent Issue, TFRP, FAST, Abatement of Interest & Penalty, Repeat Examination, Transfer of Case

Audit Process, Return Filing - Basics

Identity Theft, Return Filing. ERO, Level of Infraction, RAL No Sign Required, EFIN etc..

Detailed Exam Strategy

Revision Session 1