Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) Lessons
All 18 IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lessons are free to read, each with worked examples. Just a free account, no card.
Practices and Procedures
- Practice Privileges, EA Requirements, and PTIN (20 min)
- Information to IRS, Errors, Former IRS, Fees, and Advertising (20 min)
- Due Diligence, Conflicts, Written Advice, CE, and Renewal (25 min)
- Sanctionable Acts, Disreputable Conduct, OPR, Fraud, and Frivolous Submissions (18 min)
- Preparer Penalties: Negligence, Substantial Understatement, and IRC §6060 (23 min)
Representation Before the IRS
- Power of Attorney (Form 2848 vs Form 8821) and the CAF (26 min)
- Building the Taxpayer's Case and Transcripts via e-Services (14 min)
- Taxpayer Financial Situation, Bankruptcy, and Collection Financial Standards (17 min)
- Supporting Documentation Standards (13 min)
- Legal Authority Hierarchy: IRC, Regulations, Rulings, Case Law, and PLRs (22 min)
- Related Issues: SOL, FOIA, Identity Theft, TAS, and Judicial Levels (29 min)
Specific Areas of Representation
- Collection: Installment Agreements, OIC, Collection Appeals, and Currently Not Collectible (22 min)
- Collection: Liens, Levies, TFRP, Passport Revocation, and Audit Reconsideration (24 min)
- Penalty and Interest Abatement (Form 843, Reasonable Cause, First-Time Abate) (17 min)
- Audits and Examinations: RAR, CP-2000, Burden of Proof, and IRC §7525 (26 min)
- Appeals: 30-Day Letter, 90-Day Letter, and Settlement Process (19 min)