Note: This study guide is for the May 1, 2015 to February 29, 2016 testing window.
Learn how to become an Enrolled Agent with PassKey's comprehensive EA Review study program, newly revised and thoroughly updated for tax year 2014. This is an in-depth study guide for Part 3 of the IRS Enrolled Agent exam. Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law. The hundreds of targeted questions and answers prepare you for the EA exam offered during the May 1, 2015 to February 29, 2016 testing window.
Part 3: Representation covers issues relating to ethics and rules of practice for Enrolled Agents, including:
- professional standards and requirements;
- preparer and taxpayer penalties;
- assessment, collection, audit, and appeals procedures;
- the legal authority of the IRS; and
- e-filing requirements.
This year's edition includes a complete breakdown of the significant changes made to Circular 230, which was extensively revised. This book has been rigorously vetted for accuracy by experts in the tax profession.
For more study help, PassKey Publications also offers a six-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!