SEE 3 · Representation, Practices and Procedures
Practice rules, representation and IRS procedures. 100 multiple choice questions in 3.5 hours.
1. Practices and Procedures
Circular 230
Due diligence, conflicts of interest, fees, records requests and sanctions.
Example. A practitioner must return client records on request, even in a fee dispute, with limited exceptions.
2. Representation before the IRS
Authorizations
Form 2848 grants power of attorney. Form 8821 only allows information access.
Example. To speak for a client at an exam, file Form 2848.
3. Specific Areas of Representation
Exams, collections and appeals
Know audit types, installment agreements, offers in compromise, liens, levies and appeal rights.
Example. An offer in compromise settles tax debt for less than owed.
4. Filing Process
E-file and preparer duties
E-file rules, PTIN, due diligence for refundable credits and Form 8867.
Example. Paid preparers claiming EIC must complete Form 8867.