Audits and Examinations: RAR, CP-2000, Burden of Proof, and IRC §7525
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Specific Areas of Representation. 26 min read, ~3,896 words.
IRC §7602 grants the IRS authority to examine records, summon witnesses, and take testimony; §7605 caps inspection to one per year at a reasonable time and place. IRC §7525 privilege covers tax advice in NONcriminal federal tax matters only; it excludes criminal matters, state proceedings, and tax-shelter promotion. §6001 requires...
Read the full lesson, free →
Worked examples and practice. Free with a free account, no card.
What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Check Your Understanding
- Exam Shortcuts
Learning objectives
- 3
Browse all free EA Part 3 lessons or jump into free EA Part 3 practice questions.