DESCRIPTION

This is last in a series of courses (capstone), designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course reviews components of the Enrolled Agent Exam and current applications in the field.

Objectives

Upon completion of the course, students will be able to:

1. Apply the process used to determine basic filing requirements for different entities.
2. Differentiate how the Internal Revenue Code is applied to determine gross income, expenses, credits and other adjustments to income and assets.
3. Analyze the examination of returns, collections, appeals process and specialized types of representation
4. Create specialized returns for individuals and businesses and rules for advising the client.
5. Describe the requirements, rules and penalties for practice and procedures before the IRS.
6. Apply the recordkeeping and electronic filing procedures.

FOR MORE INFORMATION

email: akorniakov@santarosa.edu