EA Exam Prep Part 3: Tax Court (Currently Unavailable)

Author: Eva Rosenberg

This is the tenth class of the EA Exam Prep Part 3 series. Tax Court. Just the name can send shivers up the spine of some practitioners. Let TaxMama® ease the fears. Start with an understanding of the three courts that hear tax cases. Learn who is eligible to practice before the Tax Court. Review the Tax Court Exam criteria. Find out the types of cases eligible to be filed in the Tax Court and the small tax case procedure. Discuss redetermination of interest, refunds or credits of overpayments, and more. Finally, take an in depth look at specific tax cases and the details of each.

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 the Tax Court. 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

• Three courts where tax cases are heard
• The big difference with the Tax Court
• The flow of the appeals process
• How to use the Tax Court
• The Tax Court Exam
• Enrolled Agents and the Tax Court
• Defining Pro Per and Pro Se
• The history behind the Enrolled Agent
• When Tax Court may and may not be petitioned
• The Tax Court Exam process
• The Tax Court and Power of Attorney
• Criteria to file in the Tax Court
• When you cannot file in the Tax Court
• The small tax case procedure
• Navigating the Tax Court website
• The Tax Court petition
• Request for Place of Trial
• Redetermination of interest
• District Court and Court of Federal Claims
• Refund or credit of overpayments
• Review of specific Tax Court cases
• Form 843

Learning Objectives

• Differentiate between the three courts where tax cases are filed
• Recognize who may practice before the Tax Court
• Identify the cases eligible to file in the Tax Court
• Describe the small tax case procedure
• Recognize the flow of the appeals process
• Describe the Tax Court exam process
• Identify key points in specific Tax Court cases

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None