This is an in-depth study guide for Part 3 of the IRS Enrolled Agent exam. Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law.
This study guide covers ethics and the rules of practice for Enrolled Agents, including: professional standards and requirements; preparer and taxpayer penalties; assessment, collection, audit, and appeals procedures; the legal authority of the IRS; e-filing requirements; and much more.
This book has been extensively updated and rigorously vetted for accuracy by experts in the tax profession. For more study help, PassKey Publications also offers a three-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!