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Becoming and staying an enrolled agent

SEE 3 Chapter 2 · IRS outline 1B10, 1B11, 1B14

Theo has one SEE part left, and he already has questions: how long do his passed parts last, what happens after the last score, and what must he do every year to keep the card once he has it? Nadia is in her own renewal year. Together they walk the whole life of an enrollment, from the first PTIN to the renewal form, and the ways it can go quiet or end.

In this chapter

1. Two roads to the enrollment card
2. Denial of enrollment and the right to protest
3. Renewal: the three-year cycle and Form 8554
4. Continuing education: 72, 16 and 2
5. The PTIN: every paid preparer, every year
6. Inactive, retired and terminated status

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• The SEE and Form 23
• suitability and tax compliance
• the renewal cycle and Form 8554
• continuing education
• the PTIN
• inactive and terminated status

Chapter 1: Practice before the IRS: who may represent · Chapter 3: Duties to the IRS and to clients