Title: PassKey EA review
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.
Subjects: Income tax, Taxation, Law and legislation, Examinations, questions, United States, Tax consultants, Internal revenue law, Tax return preparation industry
Places: United States