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Part 3: Representation covers issues relating to ethics and rules of practice for enrolled agents, including professional standards; preparer and taxpayer penalties; assessment, collection, and audit procedures; e-filing regulations; the major changes to Circular 230; and much more.
*Note: This book has been extensively updated and rigorously vetted for accuracy by experts in the tax profession. It includes the last-minute tax changes of the American Taxpayer Relief Act of 2012.
For more study help, PassKey also offers a six-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!