{"id":1302,"date":"2023-02-15T19:24:33","date_gmt":"2023-02-15T19:24:33","guid":{"rendered":"https:\/\/eaexam.co\/passfast\/?p=1302"},"modified":"2023-06-09T12:59:12","modified_gmt":"2023-06-09T12:59:12","slug":"ea-study-topics-crushing-part-3-on-your-first-attempt","status":"publish","type":"post","link":"https:\/\/eaexam.co\/passfast\/ea-study-topics-crushing-part-3-on-your-first-attempt\/","title":{"rendered":"EA Study Topics: Crushing Part 3 on Your First Attempt"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1302\" class=\"elementor elementor-1302\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d6db24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d6db24\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-300b7f8\" data-id=\"300b7f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d1f55 elementor-widget elementor-widget-text-editor\" data-id=\"87d1f55\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>The third and final part of the IRS enrolled agent exam focuses on <a href=\"https:\/\/www.irs.gov\/tax-professionals\/enrolled-agents\/see-sample-test-questions-part-3\" target=\"_blank\" rel=\"noopener\">representation, practice, and procedures<\/a>. It covers EA study topics such as tax law and research, client communication, representation before the IRS, and ethics.<\/p><p>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 <a title=\"How To Pass The EA Exam On The 1st Attempt?\" href=\"https:\/\/eaexam.co\/passfast\/how-to-pass-the-ea-exam-on-the-1st-attempt\/\">EA exam<\/a> assesses an individual&#8217;s knowledge of tax practice and procedure, and their ability to represent clients before the IRS in a professional and ethical manner.<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-1397\" src=\"https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/ea-study-planner-part-3-232x300.png\" alt=\"EA study topics\" width=\"232\" height=\"300\" srcset=\"https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/ea-study-planner-part-3-232x300.png 232w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/ea-study-planner-part-3-791x1024.png 791w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/ea-study-planner-part-3-768x994.png 768w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/ea-study-planner-part-3-1187x1536.png 1187w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/ea-study-planner-part-3.png 1545w\" sizes=\"(max-width: 232px) 100vw, 232px\" \/><\/p><h4>Part 3 EA Study Topics \u2014 Representation, Practices and Procedures<\/h4><ol><li>Practices and Procedures \u2013 26 questions<\/li><li>Representation before the IRS \u2013 25 questions<\/li><li>Specific Areas of Representation \u2013 20 questions<\/li><li>Filing Process \u2013 14 questions<\/li><\/ol><h3>Part 3 EA Study Categories<\/h3><ol><li><p><strong>Practices and Procedures:<\/strong> 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.<\/p><\/li><li><p><strong>Tax Law and Research:<\/strong> 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.<\/p><\/li><li><p><strong>Representation Before the IRS:<\/strong> 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.<\/p><\/li><li><p><strong>Preparing for the Exam:<\/strong> 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.<\/p><\/li><li><p><strong>Client Communication:<\/strong> This topic covers the ability to communicate effectively with clients, including the use of plain language, active listening, and conflict resolution.<\/p><\/li><li><p><strong>Ethical and Professional Responsibilities:<\/strong> This EA study topic covers the ethical and professional responsibilities of enrolled agents, including the ethical principles of integrity, objectivity, confidentiality, and professionalism.<\/p><\/li><li><p><strong>Practices and Procedures for Tax Returns:<\/strong> 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.<\/p><\/li><li><p><strong>Examination and Appeal Procedures:<\/strong> This EA study topic covers the procedures for responding to IRS audits and examinations, including the appeals process and the rights of taxpayers.<\/p><\/li><li><p><strong>Collection Procedures:<\/strong> This topic covers the procedures for responding to IRS collections, including the payment of taxes, installment agreements, and offers in compromise.<\/p><\/li><\/ol><p><a href=\"https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/5-ea-study-tips.pdf\">5 ea study tips<\/a><\/p><h4>SEE: Part 3 \u2014 Representation, Practices and Procedures<\/h4><p><b>EA Study Domain 1: Practices and Procedures | 26 Questions\u00a0<\/b><\/p><h5><span style=\"font-weight: 400;\">1.1. Practice before the IRS\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">What constitutes practice before the IRS\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Categories of individuals who may practice and extent of practice privileges <\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">1.2. Requirements for Enrolled Agents\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Information to be furnished to the IRS\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Omission or error on return, document, or affidavit\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Rules for employing or accepting assistance from former IRS employees or\u00a0 disbarred\/suspended persons\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Rules for restrictions on advertising, solicitation and fee information\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Rules regarding fees (e.g., contingent, unconscionable)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Due diligence requirements\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Conflict of interest\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Rules for refund check negotiation\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Standards for written advice, covered opinions, tax return positions and preparing returns -Continuing education requirements\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Enrollment cycle and renewal\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Rules for prompt disposition of matters before the IRS\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Rules for returning a client&#8217;s records and documents\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">PTIN requirements\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Practitioner supervisory responsibilities\u00a0\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">1.3. Sanctionable acts\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Incompetence and disreputable conduct\u00a0\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Sanctions imposed by the Office of Professional Responsibility\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Frivolous submissions (returns and documents)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Fraudulent transactions (e.g., badges of fraud)\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">1.4. Rules and penalties\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Assessment and appeal procedures for preparer penalties\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Types of penalties (e.g., negligence, substantial understatement, overvaluation)<\/span><\/li><li><span style=\"font-weight: 400;\">Furnishing a copy of a return to a taxpayer\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Signing returns and furnishing identifying numbers\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Keeping copies or lists of returns prepared\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Employees engaged or employed during a return period (e.g., IRC section 6060) -Preparer due diligence penalties\u00a0\u00a0<\/span><\/li><\/ul><p><b>EA Study Domain 2: Representation before the IRS | 25 Questions\u00a0<\/b><\/p><h5><span style=\"font-weight: 400;\">2.1. Power of attorney\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Purpose of power of attorney\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Signature authority (e.g., extension of assessment period, closing agreement) -Authority granted by taxpayer\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Limitations on signing tax returns on behalf of taxpayer\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Proper completion of power of attorney (Form 2848)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Alternate forms of power of attorney (durable)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Rules for client privacy and consent to disclose\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Distinctions between power of attorney (Form 2848) and tax information authorization (Form\u00a0 8821)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Requirements to be met when changing or dropping representatives or withdrawal of\u00a0 representative\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Purpose of a Centralized Authorization File (CAF) number\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Conference and practice requirements (Publication 216)\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">2.2. Building the taxpayer\u2019s case-Preliminary work\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Identification of tax issue(s) with supporting details\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Potential for criminal aspects\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Competence, expertise, and time to handle issue\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Conflict of interest in regards to representation\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Transcripts from IRS (e.g., access to and use of e-services)\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">2.3. Taxpayer financial situation\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Taxpayer&#8217;s ability to pay the tax (e.g., installment agreements, offer in compromise, currently\u00a0 not collectible)<\/span><\/li><li><span style=\"font-weight: 400;\">General financial health (e.g., bankruptcy, lawsuits, garnishments, cash flow, assets, and\u00a0 insolvency)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Third-party research (e.g., property assessment for taxes, asset values, state and local tax\u00a0 information)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Discharge of the tax liability in bankruptcy\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">IRS Collection Financial Standards\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">2.4. Supporting documentation\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Financial documents and expense records (e.g., cancelled checks or equivalent, bank\u00a0 statements, credit card statements, receipts, brokerage records)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Legal documents (e.g., birth certificate, divorce decrees, lawsuit settlements) -Prior and subsequent tax returns\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Other substantive and contemporaneous documentation (e.g., corporate minutes) -Business entity supporting documents (e.g., partnership agreement, corporate bylaws) <\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">2.5. Legal authority and references\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Internal Revenue Code and income tax regulations\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Revenue rulings and revenue procedures\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Case law\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">IRS forms, instructions, and publications\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Private letter ruling\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Internal Revenue Manual\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Authoritative versus non-authoritative source material\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Tax treaties\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">2.6. Related issues\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Statute of limitations\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Post-filing correspondence (e.g., math error notices, under-reporting notices) Deadlines and timeliness requirements\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Third-party correspondence (e.g., witness communications, employment records) -Freedom of Information Act (FOIA) requests\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Tax avoidance vs tax evasion\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Tax return disclosure statements<\/span><\/li><li><span style=\"font-weight: 400;\">Taxpayer Advocate Service (e.g., criteria for requesting assistance)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Taxpayer identity Theft\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Judicial levels of representation beyond the scope of EA representation\u00a0<\/span><\/li><\/ul><p><b>EA Study Domain 3: Specific Areas of Representation | 20 Questions\u00a0<\/b><\/p><h5><span style=\"font-weight: 400;\">3.1.Representing a taxpayer in the collection process\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Extension of time to pay (e.g., Form 1127)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Installment agreements\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Offer in compromise\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Collection appeals program (e.g., denial of installment agreements, discharge applications) -Collection appeals and due process (e.g., lien, levy, and Form 12153)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Adjustments to the taxpayer\u2019s account (e.g., abatements and refund offsets) -Requesting an audit reconsideration (e.g., documents and forms)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Representing a decedent\u00a0\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Collection notice and Notice of Federal Tax Lien\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Levy and seizure of taxpayer&#8217;s property\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Currently Not Collectible (e.g., reasons and reactivation)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">IRS Collection Summons (e.g., purposes)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Collections statute of limitations\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Trust fund recovery penalty\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Amended returns and claims for refund (e.g., Form 1040X, Form 843, effect on statute of\u00a0 limitations)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Passport revocation\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">3.2. Penalties and\/or interest abatement\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Penalties subject to abatement\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Basis for having penalties abated or refunded\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Basis for having interest abated or refunded\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Interest recalculation\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Procedures for requesting abatement\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">3.3. Representing a taxpayer in audits\/examinations<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">IRS authority to investigate\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Limited practitioner privilege (e.g., IRC section 7525)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Verification and substantiation of entries on the return\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">IRS authority to fix time and place of investigation\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Steps in the process (e.g., initial meeting, submission of IRS requested information) -Interpretation and analysis of revenue agent report (RAR) (e.g., 30-day letter) -Interpretation and analysis of CP-2000 notice and correspondence audits -Explanations of taxpayer options (e.g., agree or appeal)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Taxpayer\u2019s burden of proof\u00a0\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">3.4. Representing a taxpayer before appeals\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Right to appeal Revenue Agent findings\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Request for appeals consideration (e.g., preparation, elements contained) -Enrolled Agent appearance at appeals conference\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Settlement function of the appeals process\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Issuance of 90-day letter\u00a0<\/span><\/li><\/ul><p><b>EA Study Domain 4: Filing Process | 14 Questions\u00a0<\/b><\/p><h5><span style=\"font-weight: 400;\">4.1. Accuracy\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Reliance on software (e.g., review of results)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Miscalculations and recognition of duplicate entries\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">4.2. Record maintenance\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Length of time to retain returns and records\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Data security (e.g., electronic, systems, paper)\u00a0<\/span><\/li><\/ul><h5><span style=\"font-weight: 400;\">4.3. Electronic filing\u00a0<\/span><\/h5><ul><li><span style=\"font-weight: 400;\">Application process to be an e-file provider (e.g., e-services, EFIN)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">E-file mandate and exceptions (Form 8948)\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Advertising standards\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Definition and responsibilities of an ERO\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Levels of infractions\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Compliance requirements to continue in program<\/span><\/li><li><span style=\"font-weight: 400;\">EFIN revocation appeal process\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">E-file authorization and supporting documentation (e.g., Form 8879 and Form 8453) -Rejected returns and resolution (e.g., client notification, IP PIN)<\/span><\/li><\/ul><p>Overall, the third part of the IRS <a title=\"Your Comprehensive Guide To Passing The Enrolled Agent Exam Easily\" href=\"https:\/\/eaexam.co\/passfast\/your-comprehensive-guide-to-passing-the-enrolled-agent-exam-easily\/\">enrolled agent exam<\/a> 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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c8cb717 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c8cb717\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef37239\" data-id=\"ef37239\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71f8c54 elementor-widget elementor-widget-video\" data-id=\"71f8c54\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/uzZ3mDF1hns&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! 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