Practice Privileges, EA Requirements, and PTIN
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Practices and Procedures. 20 min read, ~2,961 words.
Practice before the IRS: communications and representation on a taxpayer's rights and liabilities, NOT mere return preparation alone. Unlimited practice: Attorneys, CPAs, Enrolled Agents. Limited practice: AFSP participants, enrolled actuaries, ERPAs, plus ยง10.7 self/family/employer cases. AFSP participants may represent only on returns they personally prepared, and only before revenue agents/customer-service...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Check Your Understanding
- Exam Shortcuts
Learning objectives
- 1
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