This study guide is designed for test-takers who will take their exams in the 2017-2018 EA Exam testing window (May 1, 2017, to February 28, 2018).
This is an in-depth study guide for Part 3 of the IRS Enrolled Agent exam. Learn how to become an Enrolled Agent with PassKey's comprehensive EA Review study program, newly-revised and thoroughly updated for the upcoming EA exam cycle. This study guide includes the new due diligence requirements instituted by the Protecting Americans Against Tax Hikes act (PATH Act).Â
These new regulations include:
- Expanded due diligence requirements for the American Opportunity Credit and the Child Tax CreditÂ
- Coverage of new taxpayer and preparer penaltiesÂ
- Details on the IRS' new Refundable Credit Paid Preparer Compliance programÂ
- New efile procedures and payment options for taxpayersÂ
This study guide also covers the requirements for the Annual Filing Season Program, as well as the ongoing litigation addressing whether the IRS has the authority to regulate tax preparers and contingent fee arrangements.Â
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Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law. The hundreds of targeted questions and answers prepare you for the EA exam offered during the May 1, 2017, to February 28, 2018, testing window.Â
Part 3 covers issues relating to ethics and 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; and e-filing requirements.Â
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 six-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!
