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Content is organized by learning areas such as ethics and IRS practice regulations, business law, taxation of property transactions, taxation of individuals, and taxation of entities. Learning objectives span remembering and understanding through application, analysis, and evaluation, supported by representative tasks including audits and appeals, substantiation and disclosure, authoritative hierarchy, privileged communications, contract issues, bankruptcy creditor/debtor rights, and employment tax compliance.",{"@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/federal-taxation-and-tax-practice-ethics-skill-assessment-and-representative-tasks/180285/",{"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/federal-taxation-and-tax-practice-ethics-skill-assessment-and-representative-tasks/180285.png","ImageObject",300,407,{"name":92,"@type":93},"Mason","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":34},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How are skills and learning objectives evaluated in this document?","Question",{"text":112,"@type":113},"The document sets a structured skill evaluation approach with categories such as remembering and understanding, application, analysis, and evaluation, supported by representative tasks and an allocated weighting for analysis and application.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What topics related to ethics and IRS practice are included?",{"text":117,"@type":113},"It covers regulations governing practice before the IRS, rules related to tax return preparers (including penalties), and the role and authority of state boards of accountancy, along with federal tax procedures like audits and appeals.",{"name":119,"@type":110,"acceptedAnswer":120},"What legal and transactional issues are used as representative tasks?",{"text":121,"@type":113},"Representative tasks include contract formation and discharge, breach of contract scenarios, bankruptcy creditor/debtor rights and property distribution, and determining rights and obligations of owners and management.","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},180285,1790112152,{"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":34,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},5909887256941,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","| Content area |  | Allocation |\n| --- | --- | --- |\n| Area I | Ethics, Professional Responsibilities and Federal Tax Procedures | 10–20% |\n| Area II | Business Law | 15–25% |\n| Area III | Federal Taxation of Property Transactions | 5–15% |\n| Area IV | Federal Taxation of Individuals | 22–32% |\n\n| I. Ethics, Professional Responsibilities and Federal Tax Procedures | 10–20% |\n| --- | --- |\n| II. Business Law | 15–25% |\n| III. Federal Taxation of Property Transactions | 5–15% |\n| IV. Federal Taxation of Individuals | 22–32% |\n| V. Federal Taxation of Entities (including tax preparation) | 23–33% |\n| Skill allocation | Weight |\n| Evaluation | – |\n| Analysis | 25–35% |\n| Application | 35–45% |\n\n\n| \u003Cbr>Content group/topic\u003Cbr>Remembering\u003Cbr>& Understanding Application Analysis Evaluation\u003Cbr>Skill\u003Cbr>Representative Task |  |  |\n| --- | --- | --- |\n| A. Ethics and responsibilities in tax practice |  |  |\n| 1. Regulations governing practice before the Internal Revenue Service | | Recall the regulations governing practice before the Internal Revenue Service.\u003Cbr>Apply the regulations governing practice before the Internal Revenue Service given a specific scenario. |\n| 2. Internal Revenue Code and Regulations related to tax return preparers | | Recall who is a tax return preparer.\u003Cbr>Recall situations that would result in tax return preparer penalties.\u003Cbr>Apply potential tax return preparer penalties given a specific scenario. |\n| B. Licensing and disciplinary systems |  |  |\n|  | | Understand and explain the role and authority of state boards of accountancy. |\n| C. Federal tax procedures |  |  |\n| 1. Audits, appeals and the judicial process | | Explain the audit and appeals process as it relates to tax matters.\u003Cbr>Explain the different levels of the judicial process as they relate to tax matters. |\n| 2. Substantiation and disclosure | | Summarize the requirements for the appropriate disclosure of a tax return position.\u003Cbr>Recall requirements to report foreign bank accounts. Identify situations in which disclosure of tax return positions is required.\u003Cbr>Identify whether substantiation is sufficient given a specific scenario. |\n|  |  |  |\n|  |  |  |\n\n| Content group/topic | Remembering & Understanding | Application | Analysis | Evaluation | Representative Task |\n| --- | --- | --- | --- | --- | --- |\n\n|  | | Identify taxpayer penalties given a specific scenario. |\n| --- | --- | --- |\n| 4. Authoritative hierarchy | | Recall the appropriate hierarchy of authority for tax purposes. |\n| D. Legal duties and responsibilities |  |  |\n\n\n| 2. Privileged communications, confidentiality and privacy acts | |  | Summarize the rules regarding privileged communications as they relate\u003Cbr>to tax practice. |\n| --- | --- | --- | --- |\n|  |  | | Identify situations in which communications regarding tax practice are considered privileged. |\n\n|  |  |  |  |\n| --- | --- | --- | --- |\n\n\n| Content group/topic | Remembering\u003Cbr>& Understanding | Application | Analysis | Evaluation | Representative Task |\n| --- | --- | --- | --- | --- | --- |\n\n| | Identify whether a valid contract was formed given a specific scenario. |\n| --- | --- |\n\n\n| | Explain the different ways in which a contract can be discharged\u003Cbr>(e. g. performance, agreement, and operation of the law) . |\n| --- | --- |\n| | Identify whether a contract has been discharged given a specific scenario. |\n\n\n| | Identify situations involving breach of contract given a specific scenario. |\n| --- | --- |\n\n| Content group/topic | Remembering & Understanding | Application | Analysis | Evaluation | Representative Task |\n| --- | --- | --- | --- | --- | --- |\n\n| | Explain the rights of debtors and creditors and how property is distributed\u003Cbr>in bankruptcy proceedings. |\n| --- | --- |\n| | Explain the difference between a secured and unsecured creditor and the\u003Cbr>requirements needed to perfect a security interest. |\n\n\n| | Explain the federal laws and regulations related to employment taxes from\u003Cbr>both an employer and employ","cbCaiauV7mfNf0nB","https://ap.wps.com/l/cbCaiauV7mfNf0nB","pdf",433936,17,"English","# Ethics, Professional Responsibilities and Federal Tax Procedures\n## Ethics and responsibilities in tax practice\n## Licensing and disciplinary systems\n## Federal tax procedures\n## Substantiation and disclosure\n# Business Law\n## Authoritative hierarchy\n## Privileged communications, confidentiality and privacy acts\n# Federal Taxation of Property Transactions\n## Contract formation and discharge\n## Breach of contract\n## Bankruptcy proceedings\n# Federal Taxation of Individuals\n## Employment taxes and worker classification\n## Bribery prohibitions for foreign officials\n# Federal Taxation of Entities","[{\"question\":\"How are skills and learning objectives evaluated in this document?\",\"answer\":\"The document sets a structured skill evaluation approach with categories such as remembering and understanding, application, analysis, and evaluation, supported by representative tasks and an allocated weighting for analysis and application.\"},{\"question\":\"What topics related to ethics and IRS practice are included?\",\"answer\":\"It covers regulations governing practice before the IRS, rules related to tax return preparers (including penalties), and the role and authority of state boards of accountancy, along with federal tax procedures like audits and appeals.\"},{\"question\":\"What legal and transactional issues are used as representative tasks?\",\"answer\":\"Representative tasks include contract formation and discharge, breach of contract scenarios, bankruptcy creditor/debtor rights and property distribution, and determining rights and obligations of owners and management.\"}]","Federal Taxation and Tax Practice Ethics - Skill Assessment and Representative Tasks | PDF",1788340158,43]