PassKey EA Review; Part 3: Representation,: IRS Enrolled Agent Exam Study Guide: 2016-2017: Edition

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 tax-related provisions in the Surface Transportation Act of 2015 (the FAST Act) and the Bipartisan Budget Act of 2015 (the BBA) , which was signed into law in November 2015. This study guide also covers the requirements for the new Annual Filing Season Program, as well as the ongoing litigation addressing whether the IRS has the authority to regulate tax preparers. 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. The hundreds of targeted questions and answers prepare you for the EA exam offered during the May 1, 2016, to February 28, 2017, testing window. Part 3: Representation 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. 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!