Ch 19: Representation Before the IRS

About This Chapter

Ensure you fully understand representation before the IRS with this informative chapter. Our lessons are short, mobile-friendly and followed by multiple-choice quizzes you can use to identify any areas that need more study as you prepare for an upcoming exam.

Representation Before the IRS - Chapter Summary

This informative chapter covers representation before the IRS, including the purpose of power of attorney in tax representation and how enrolled IRS agents can act as power of attorney. Additional lessons discuss financial standards for IRS collection and how the taxpayer's ability to pay is analyzed. Once you complete this chapter, you should be ready to:

  • Understand the power of attorney requirements for enrolled IRS agents
  • Describe how to build the taxpayer's case
  • Detail the supporting documentation required to represent business and individual taxpayers
  • Outline the primary source and secondary sources of federal tax law
  • Discuss defenses to tax fraud allegations
  • Describe correspondence issues in taxpayer representation
  • Identify the legal issues found in taxpayer representation

You can review these lessons as many times as you need and in any order. We've included a short quiz at the end of each lesson to help you review what you've learned. You can study any time that works well for you on your mobile device or computer, and our instructors are available to answer any questions you might have.

Chapter Practice Exam
Test your knowledge of this chapter with a 30 question practice chapter exam.
Not Taken
Practice Final Exam
Test your knowledge of the entire course with a 50 question practice final exam.
Not Taken

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