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Study Guide - Moving and Selling Your Home with Jim and Judy

The study guide is provided to guide you through the course material in a step by step format.

Course materials are based on online videos available immediately upon purchase.

Prerequisite: None

Course level: Basic

Advanced preparation: None

Teaching method: Online video and exam

Section 1: Moving expenses and reimbursements

Upon completion of this section, students will be able to:

  • determine who can deduct moving expenses,
  • assess which costs are deductible,
  • understand the time & distance tests and
  • describe employer reimbursement requirements.

Section 2: Selling your home

Upon completion of this section, students will be able to:

  • explain what is a principal residence,
  • know when you can use exclusions on the sale of a home and
  • understand the ownership & use tests.

Study Guide - Ethics for Enrolled Agents

The study guide is provided to guide you through the course material in a step by step format.

Ethics for Enrolled Agents is a course designed to meet the ethics continuing education requirements for Enrolled Agents.  This ethics course is NOT acceptable for the ethics requirements for CPAs.

Course material is an online PDF document available immediately upon purchase.

Prerequisite: None

Course level: Basic

Advanced preparation: None

Teaching method: Online study and exam

Section 1. Rules governing authority to practice

The learning objectives for this lesson are to gain an understanding of:

  • Who is the Director of Practice
  • Definitions
  • Who may practice
  • Eligibility for enrollment
  • Application for enrollment
  • Representing oneself, participating in rulemaking, limited practice, special appearances and return preparation

Section 2. Duties and restrictions relating to practice before the IRS

The learning objectives for this lesson are to gain an understanding of:

  • Information to be furnished
  • Knowledge of client's omission
  • Diligence as to accuracy
  • Prompt disposition of pending matters
  • Assistance from or to disbarred or suspended persons and former IRS employees
  • Practice by former government employees, their partners and their associates
  • Notaries
  • Fees
  • Return of client's records
  • Conflicting interests
  • Solicitation
  • Negotiation of taxpayer checks
  • Practice of law
  • Standards for advising with respect to tax return positions and for preparing or signing returns

Section 3. Sanctions for violation of the regulations

The learning objectives for this lesson are to gain an understanding of:

  • Sanctions
  • Incompetence and disreputable conduct
  • Violation of regulations
  • Receipt of information concerning practitioner

Section 4. Rules applicable to disciplinary proceedings

The learning objectives for this lesson are to gain an understanding of:

  • Institution of proceeding
  • Conferences
  • Contents of complaint
  • Service of complaint; service and filing of other papers
  • Answer; default
  • Supplemental charges
  • Reply to answer
  • Proof; variance; amendment of pleadings
  • Motions and requests
  • Representation; ex parte communication
  • Administrative law judge
  • Hearings
  • Evidence
  • Depositions
  • Transcript
  • Proposed findings and conclusions
  • Decision of administrative law judge
  • Appeal of decision of administrative law judge
  • Decision on appeal
  • Effect of disbarment, suspension or censure
  • Notice of disbarment, suspension, censure or disqualification
  • Petition of reinstatement
  • Expedited suspension upon criminal conviction or loss of license for cause

Section 5. General provisions

The learning objectives for this lesson are to gain an understanding of:

  • Records
  • Saving clause
  • Special orders
  • Effective date

 

 

 

 

Study Guide - Ethics for Tax Preparers

The study guide is provided to guide you through the course material in a step by step format.

Ethics for Tax Preparers is a course designed to meet the ethics continuing education requirements for Enrolled Agents.  This ethics course is NOT acceptable for the ethics requirements for CPAs.

Course material is an online PDF document available immediately upon purchase.

Prerequisite: None

Course level: Basic

Advanced preparation: None

Teaching method: Online study and exam

 

Chapter 1 –  Tax Return Preparer Responsibilities.

 

  • Introduction.
  • Chapter Learning Objectives.
  • Tax Return Preparer Scope of Responsibilities.
  • Preparation of Documents.
  • Taxpayer Representation.
  • Best Tax Return Preparer Practices.
  • Client Communication.
  • Establishing Relevant Facts.
  • Providing Client Advice.
  • Practice Before the Internal Revenue Service.
  • Standards Related to Work Product and Other Papers.
  • Tax Return Standards.
  • Pattern of Conduct a Factor in Determining Nature of Practitioner Actions.
  • Standards Related to Documents, Affidavits and Other Papers.
  • Standards for Advising Clients on Potential Penalties.

Chapter 2 – Practitioner Duties and Restrictions.

  • Introduction.
  • Chapter Learning Objectives.
  • Tax Return Preparer Duties and Restrictions.
  • Solicitation of Business.
  • Advertising and Solicitation Requirements.
  • Professional Fee Information.
  • Disclosure of Responsibility for Costs.
  • Communication of Fee Information.
  • Retention of Communications Containing Fee Information.
  • Improper Associations.
  • Solicitation Case Study.
  • Bob Archibald’s Solicitation Activities.
  • Unauthorized Practice of Law..
  • Unauthorized Practice of Law Case Study.
  • Shirley Connor’s Advice.
  • Responding to IRS Requests for Information.
  • Requested Material not in Practitioner’s Possession.
  • Material Requested Concerning Alleged Practitioner Violation.
  • Interference with an IRS Request for Information.
  • Request for Information Case Study.
  • Bill Whitacre and the IRS Request
  • Knowledge of Client Omissions.
  • Client Omission Case Study.
  • Audrey Wilson’s Client Omission Problem..
  • Requirement for Accuracy.
  • Requirement for Accuracy Case Study.
  • Harry Barnes and the Client’s Inaccurate Answers.
  • Return of Client Records.
  • Nature of Client Records.
  • Request for Return of Records Case Study.
  • Sue Willoughby and the Non-Paying Client
  • Conflicting Interests.
  • Conflict of Interest Case Study.
  • Bob Brown’s Conflict of Interest

Chapter 3 – Sanctions for Regulation Violations.

  • Introduction.
  • Chapter Learning Objectives.
  • Authorized Sanctions for Violation of Regulations.
  • Non-Monetary Sanctions.
  • Censure.
  • Suspension.
  • Disbarment
  • Monetary Sanctions.
  • Amount of Monetary Penalty.
  • Incompetence and Disreputable Conduct

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