About This Chapter
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.
1. What are IRS Collection Financial Standards?
What happens when a taxpayer has a delinquent tax balance, but cannot pay it right away? How does the IRS determine a taxpayer's ability to pay their delinquent taxes? Let's take a look at the aspects of the collection financial standards established by the IRS.
2. Primary Source of Federal Tax Law
In this lesson, we will discuss the primary sources of federal tax law. This includes the Internal Revenue Code, other non-codified federal tax statutes, final and temporary regulations, judicial decisions on tax matters, revenue rulings, revenue procedures, and other published Internal Revenue Service (IRS) positions.
3. Secondary Sources of Federal Tax Law
In this lesson, we will discuss a few secondary sources of federal tax law, including commercial tax research services, treatsies, legal periodicals, and more.
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Other chapters within the Special Enrollment Examination (SEE): Exam Prep & Study Guide course
- Preliminary Work for Personal Tax Preparation
- Income & Asset Tax for Individuals
- Retirement Income Taxation
- Real & Personal Property Taxes
- Itemized Tax Deductions for Individuals
- Tax Credits for Individuals
- Preparing Individual Taxes
- Advising Individual Taxpayers
- Specialized Tax Returns for Individuals
- Tax Considerations for Business Entities
- Tax Considerations for Business Partnerships
- Tax Considerations for Corporations
- Business Income Calculations
- Business Expenses, Deductions & Credits
- Analysis of Financial Reports
- Advising Business Taxpayers
- Specialized Tax Returns for Businesses
- Practices & Procedures of IRS Enrolled Agents
- Representing the Taxpayer in the Collection Process
- Completing the Tax Filing Process
- Special Enrollment Examination (SEE) Flashcards