EA-SEE Part 3: Representation and Procedures

This program provides a detailed review of the topics covered in Part 3 of the IRS Special Enrollment Examination. It focuses on the rules for practicing before the IRS, including ethical standards, due diligence requirements, and potential sanctions for enrolled agents. The curriculum explains the technical aspects of taxpayer representation, covering powers of attorney, financial health assessments, and the collection process. Learners will also study the procedures for audits and appeals, alongside the legal authorities that govern federal tax practice and the specific requirements for electronic filing and record maintenance.