Professional Documents
Culture Documents
35%
Conflict of interest
9 Standards for written advice, covered opinions, tax return positions and preparing returns
10
CPE requirements
11
Tax shelters
12
13
14
15
PTIN requirements
30%
9 (Form 8821)
Requirements to be met when changing or dropping representatives or withdrawal of
10 representative
11 Purpose of a Centralized Authorization File number
12 Conference and practice requirements (Pub 216)
2 Building the taxpayer's case--Preliminary work
1
Conflict of interest
1 Taxpayer's ability to pay the tax (e.g., installment agreements, offer in compromise)
General financial health (e.g., filed for bankruptcy, lawsuits, garnishments, cash flow and
2 assets)
Third-party research (e.g., property assessment for municipal taxes, asset values, state
2
3
4
5
6
Revenue procedures
5
6
7
8
IRS notices
Case law
IRS publications
Private letter rulings
1 Statute of limitations
2
6
7
8
9
10
Section 3: Specific Types of Representation
1
2
3
4
5
6
7
8
9
10
11
12
13
14
1
2
3
4
5
1
2
3
4
5
6
7
Interest recalculation
3 Representing a taxpayer in audits/examinations
Verification and substantiation of entries on the return
IRS authority to fix time and place of investigation
Steps in the process (e.g., initial meeting, submission of IRS requested information)
Innocent spouse
Interpretation of revenue agent report (RAR) (e.g., 30-day letter)
Explanations of taxpayer options (e.g., agree or appeal)
30%
1
2
3
4
1 Record-keeping requirements
2 Significance of signature (e.g., joint and several liability, penalty of perjury)
3 Consequences of dishonesty
3 Record maintenance
1
2
3
4
5
6
7 Appeal process
8 E-file authorization and supporting documentation (e.g., Forms 8879 and 8453)
9 Rejected returns and resolution (e.g., client notification)
5%