Due Diligence, Conflicts, Written Advice, CE, and Renewal
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Practices and Procedures. 24 min read, ~3,609 words.
§10.22 due diligence covers preparing and filing returns, statements made to Treasury, and statements made to clients. §6695(g) adds Form 8867 documentation for EITC, CTC/ACTC/ODC, AOTC, and HoH at \$635 per failure per return for 2025 (each item counts separately). §10.29 conflicts are waivable only if the practitioner reasonably believes...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
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