Become an Enrolled Agent: Step-by-Step Guide
Passing the Enrolled Agent (EA) exam opens the door to...
The third and final part of the IRS enrolled agent exam focuses on representation, practice, and procedures. It covers EA study topics such as tax law and research, client communication, representation before the IRS, and ethics.
Specifically, the exam tests EA study knowledge of tax law and research, including the ability to locate and interpret tax statutes, regulations, and rulings. It also covers the rules and procedures for representing clients before the IRS, including the preparation of tax returns and responses to IRS audits and collections. Additionally, the exam tests the ability to communicate with clients effectively and maintain ethical standards. Overall, the third part of the EA exam assesses an individual’s knowledge of tax practice and procedure, and their ability to represent clients before the IRS in a professional and ethical manner.
Practices and Procedures: This topic covers the rules and procedures for representing clients before the IRS, including the preparation of tax returns and responses to IRS audits and collections.
Tax Law and Research: This EA study topic covers the ability to locate and interpret tax statutes, regulations, and rulings. It also covers the use of tax research tools, such as tax software and electronic databases.
Representation Before the IRS: This topic covers the rules and procedures for representing clients before the IRS, including the power of attorney and the requirements for practice before the IRS.
Preparing for the Exam: This EA study topic covers the strategies and techniques for preparing for the enrolled agent exam, including the use of study materials and practice exams.
Client Communication: This topic covers the ability to communicate effectively with clients, including the use of plain language, active listening, and conflict resolution.
Ethical and Professional Responsibilities: This EA study topic covers the ethical and professional responsibilities of enrolled agents, including the ethical principles of integrity, objectivity, confidentiality, and professionalism.
Practices and Procedures for Tax Returns: This topic covers the procedures for preparing and filing tax returns, including the requirements for electronic filing and the penalties for late or inaccurate returns.
Examination and Appeal Procedures: This EA study topic covers the procedures for responding to IRS audits and examinations, including the appeals process and the rights of taxpayers.
Collection Procedures: This topic covers the procedures for responding to IRS collections, including the payment of taxes, installment agreements, and offers in compromise.
EA Study Domain 1: Practices and Procedures | 26 Questions
EA Study Domain 2: Representation before the IRS | 25 Questions
EA Study Domain 3: Specific Areas of Representation | 20 Questions
EA Study Domain 4: Filing Process | 14 Questions
Overall, the third part of the IRS enrolled agent exam requires a thorough understanding of EA study domains covering tax law and practice, and the ability to communicate effectively with clients and represent them before the IRS in a professional and ethical manner.
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