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The curriculum covers practice authority, responsibilities, and sanctionable acts, including penalties, return examination procedures, collection and appeals workflows, and recordkeeping and electronic filing requirements. Learning outcomes include applying examination, collection, and appeals processes, defining tax preparer procedures and taxpayer information disclosure, and interpreting statutory law, regulations, rules, and court-related processes.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/enrolled-agent-tax-representations-practices-procedures-course-outline/394491/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/enrolled-agent-tax-representations-practices-procedures-course-outline/394491.png","ImageObject",300,407,{"name":92,"@type":93},"lugxt","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":24},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the course designed to prepare students for?","Question",{"text":112,"@type":113},"To take the IRS Enrolled Agent Exam, focusing on income tax issues and the practices and procedures relevant to becoming an Enrolled Agent.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What major practice privileges and responsibilities does the course address?",{"text":117,"@type":113},"The course explains the process, authority, responsibilities, and penalties related to practice before the IRS, including conduct to practice, supervisor responsibility, and sanctions for violations.",{"name":119,"@type":110,"acceptedAnswer":120},"Which processes are covered regarding tax returns and disputes?",{"text":121,"@type":113},"The course covers examination of returns, appeals within the IRS and to the courts, and related penalties, along with written advice.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394491,1790695271,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":24,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":19,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":52,"preview_page_count":4},3985747862600,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","9/25/2026 11:30 PM Approved (Changed Course)  \nBAD 103 Course Outline as of Spring 2020  \nCATALOG INFORMATION  \nDept and Nbr: BAD 103 Title: EA-PRACTICE/PROCEDURE  \nFull Title: Enrolled Agent-Tax Representations, Practices & Procedures  \nLast Reviewed: 1/23/2023  \nUnits  \nMaximum  \nMinimum  \n3.00 3.00  \nCourse Hours per Week Nbr of Weeks  \nLecture Scheduled Lab Scheduled Contact DHR  \nContact Total  \nNon-contact DHR  \n3.0000  \n3.00  \n0  \n17.5  \n6  \nCourse Hours Total  \nLecture Scheduled Lab Scheduled Contact DHR  \nContact Total  \nNon-contact DHR  \n52.5000  \n52.50  \n0  \nTotal Out of Class Hours: 105.00 Total Student Learning Hours: 157.50  \nTitle 5 Category: AA Degree Applicable  \nGrading: Grade or P/NP  \nRepeatability: 00-Two Repeats if Grade was D, F, NC, or NP Also Listed As:  \nFormerly:  \nCatalog Description:  \nThis is one of a series of courses designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course covers income tax issues that relate to requirements of individuals who may become Enrolled Agents and the extent of practice privileges, sanctionable acts and assessment and appeal procedures for preparer penalties.  \nPrerequisites/Corequisites:  \nRecommended Preparation:  \nEligibility for ENGL 100 or ESL 100 and Course Completion of BGN 81  \nLimits on Enrollment:  \nSchedule of Classes Information:  \nDescription: This is one of a series of courses designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course covers income tax issues that relate to requirements of individuals who may become Enrolled Agents and the extent of practice privileges, sanctionable acts and assessment and appeal procedures for preparer penalties. (Grade or P/NP)  \nPrerequisites/Corequisites:  \nRecommended: Eligibility for ENGL 100 or ESL 100 and Course Completion of BGN 81 Limits on Enrollment:  \nTransfer Credit:  \nRepeatability: Two Repeats if Grade was D, F, NC, or NP  \nARTICULATION, MAJOR, and CERTIFICATION INFORMATION:  \nAS Degree: Area Effective: Inactive:  \nCSU GE: Transfer Area Effective: Inactive:  \nIGETC: Transfer Area Effective: Inactive:  \nCSU Transfer: Effective: Inactive:  \nUC Transfer: Effective: Inactive:  \nCID:  \nCertificate/Major Applicable:  \nCertificate Applicable Course  \nCOURSE CONTENT  \nStudent Learning Outcomes:  \nAt the conclusion of this course, the student should be able to:  \n1. Explain the process, authority, responsibilities and penalties related to the practice as an Enrolled Agent before the IRS (Internal Revenue Service) .  \n2. Apply the practices and procedures involved with the examination of tax returns, the collection and appeals process and the recording keeping and filing procedures.  \n3. Describe the rules, regulations and procedures of tax laws.  \nObjectives:  \nUpon completion of the course, students will be able to:  \n1. Apply the process used to determine the authority to practice before the IRS.  \n2. Define the tax preparer procedures and disclosure of taxpayer information.  \n3. Complete the examination of returns and understand the collection and appeals process.  \n4. Examine and understand statutory laws, rules, regulations and procedures of tax law.  \n5. Describe the recordkeeping and electronic filing process.  \nTopics and Scope:  \nI. Practicing before the IRS  \nA. Authority to Practice, including documentation  \nB. Conduct to Practice  \nC. Supervisor Responsibility  \nD. Sanctions for Violations  \nII. Tax Preparers and Penalties  \nA. Tax Preparers  \nB. Penalties  \nC. Disclosure of Taxpayer Information  \nD. Tax Shelters  \nIII. Representation  \nA. Representation and Due Diligence  \nB. Filing Systems (CAF-Centralized Authorization File)  \nC. Accounting Methods  \nIV. Examination and Preparation of Returns and the Appeals Process  \nA. Examination of Returns  \nB. Appeals within the IRS  \nC. Appeals to the Courts  \nD. Penalties  \nE. Written Advice  \nV. Collection Process  \nA. Collections  \nB. Offer in Compromise  \nC. Liens","cbCaiiTgYSElBgn1","https://ap.wps.com/l/cbCaiiTgYSElBgn1","pdf",10344,"English","# Course Information\n## Course Description\n## Student Learning Outcomes\n## Objectives\n## Topics and Scope\n# Assessment and Materials\n## Assignment\n## Methods of Evaluation/Basis of Grade\n## Representative Textbooks and Materials","[{\"question\":\"What is the course designed to prepare students for?\",\"answer\":\"To take the IRS Enrolled Agent Exam, focusing on income tax issues and the practices and procedures relevant to becoming an Enrolled Agent.\"},{\"question\":\"What major practice privileges and responsibilities does the course address?\",\"answer\":\"The course explains the process, authority, responsibilities, and penalties related to practice before the IRS, including conduct to practice, supervisor responsibility, and sanctions for violations.\"},{\"question\":\"Which processes are covered regarding tax returns and disputes?\",\"answer\":\"The course covers examination of returns, appeals within the IRS and to the courts, and related penalties, along with written advice.\"}]","Enrolled Agent-Tax Representations, Practices & Procedures - Course Outline | PDF",1790404217]