Accuracy, Record Retention, and Data Security
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Filing Process. 15 min read, ~2,214 words.
Software reliance does not shield the preparer. §10.22 due diligence and §6694 penalties still apply. Reconcile every input to source documents and resolve every diagnostic before signing. §6107(b) preparer retention is 3 years (copy or list); taxpayer retention follows §6501 (3/6/indefinite/7). §7216 / §6713 criminalize unauthorized use or disclosure of...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 1
- 2
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