PassKey EA review
Subtitle: Representation : IRS enrolled agent exam study guide
By: authors: Collette Szymborski, Richard Gramkow, Christy Pinheiro
Contributors: Gramkow, Richard; Pinheiro, Christy
Edition: 2013-2014 ed.
Publisher: PassKey Publications
Published: 2013
Place of publication: Elk Grove, CA
Language: eng
Number of pages: 258
ISBN-13: 9781935664246
Subjects: Income tax; Taxation; Law and legislation; Examinations, questions; United States; Tax consultants; Internal revenue law; Tax return preparation industry
Other titles: Passkey enrolled agent review.; IRS enrolled agent exam study guide; Representation
Description: "Part 3: Representation covers issues relating to ethics and rules of practice for enrolled agents, including professional standards; preparer and taxpayer penalties; assessment, collection, and audit procedures; e-filing regulations; the major changes to Circular 230; and much more...  This book has been extensively updated and includes coverage of last-minute tax law changes instituted by The American Taxpayer Relief Act of 2012..."--P. [4] of cover.
Notes: Includes index.
Table of contents: title: New tax preparer information for 2012; title: Rules governing authority to practice; title: Rules of enrollment; title: Tax preparer responsibilities; title: Taxpayer obligations, fraud, & penalties; title: The ethics of the EIC; title: Covered opinions; title: IRS collection process; title: The IRS examination process - The appeals process; title: IRS E-File and IRS payments; title: IRS documents and pronouncements.