EA Exam Prep Part 3: E-Services (Currently Unavailable)

Author: Eva Rosenberg, Susan Holtgrefe

This is the fifth class of the EA Exam Prep Part 3 series. Whether you’re preparing a return or representing a client before the IRS, research is a necessary skill to effectively do either. In this course, TaxMama® reviews how to become an effective tax researcher. Discover how research is used in tax return preparation and in representation. Learn about various resources available for research. Discuss the Internal Revenue Code, how it is created, and how it applies to everything you’ll do as a tax preparer. Learn how to cite various sources. Get familiar with the Freedom of Information Act and how to use it, and more.

Publication Date: October 2019

Designed For
Tax practitioners of all levels, regardless of experience, who want to learn about practicing before the IRS and more. Excellent training for staff working in tax offices, accounting practices, corporate settings, independent bookkeepers, and others who must proofread tax returns containing this information. Passing the EA exam, they will be able to pull client records and transcripts and relieve the tax preparers from routine tasks. This is more than just a basic course. This course provides an in-depth look at researching tax issues. It is especially helpful to those with no hands-on experience with IRS audits and tax representation and those who are returning to tax preparation after years in corporate or other jobs. This course is also designed to help CPAs earn their Enrolled Agent credential so they can practice anywhere in the country without re-certifying.

Topics Covered

• The importance of research
• Reasonable basis standard for disclosed positions
• More likely than not standard
• The secrets of legal reasoning
• Understanding facts and circumstances of cases
• Researching laws applicable to the issues
• Analyzing authoritative sources and exceptions to the rules
• Reaching a conclusion based upon analysis
• Understanding citations
• The Internal Revenue Code
• Treasure regulations
• Three types of regulation classes
• Revenue rulings
• Internal Revenue Bulletin
• Revenue Procedures
• Written determinations
• Technical advice memoranda (TAM)
• Chief Counsel Advice (CCA)
• Announcements and Notices
• Internal Revenue Manual
• IRS Audit Techniques Guides
• Resources for dealing with collections
• Sites for free online research
• Basic tools for tax professionals
• Courts and the Internal Revenue Code
• Tax Court
• Tax law and Congress
• The Law Library of Congress
• Freedom of Information Act
• Four Elements to a FOIA Request Letter
• State websites
• Tax software

Learning Objectives

• Recognize the importance of solid research
• Recognize how to apply legal reasoning to research
• Recognize the Internal Revenue Code and how to locate information within
• Identify Internal Revenue resources for research
• Identify how to cite the Internal Revenue Code
• Identify other resources for researching tax items
• Describe how tax law is used the court system
• Identify the flow of tax law creation by Congress
• Recognize how to use the Freedom of Information Act

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None