Due Diligence, Conflicts, Written Advice, CE, and Renewal
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Practices and Procedures. 25 min read, ~3,683 words.
§10.22 due diligence covers preparing and filing returns, statements made to Treasury, and statements made to clients, including reasonable care when supervising others. §6695(g) adds Form 8867 documentation for EITC, CTC/ACTC/ODC, AOTC, and HoH at \$650 per failure per return for returns filed in 2026 (each item counts separately, so...
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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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