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The text outlines a structured curriculum covering tax practices and procedures, representation before the IRS, and completion of the filing process, with detailed topics such as due diligence, penalties, enrolled agent requirements, continuing professional education, and appeals and collection. It also specifies course objectives, preparation time estimates, computer-based exam information, and rules for obtaining a PTIN, including registration and scheduling. A 30-day money-back guarantee and pass guarantee define refund eligibility and required evidence.",{"@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/the-phoenix-tax-group-guarantee-course-and-exam-preparation-overview/394563/",{"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/the-phoenix-tax-group-guarantee-course-and-exam-preparation-overview/394563.png","ImageObject",300,407,{"name":92,"@type":93},"Bulrr","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-27","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What refund window and return conditions apply under the 30 Day Money-Back Guarantee?","Question",{"text":112,"@type":113},"Refund requests must be made within 30 days of purchase, excluding shipping and handling. Hardcopy materials must be returned in the original box, and no credit is given for materials marked, missing, or damaged in any way.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What are the requirements to receive the Pass Guarantee refund?",{"text":117,"@type":113},"The Pass Guarantee applies only to designated “Packages.” To qualify, you must have taken and failed a test/exam twice and provide failed scores for both attempts through the Refund Request form within 30 days of the second failed exam, with hardcopy materials returned within that same 30-day period.",{"name":119,"@type":110,"acceptedAnswer":120},"How is the course content organized for the Special Enrollment Exam preparation?",{"text":121,"@type":113},"The materials are broken into three parts aligned with the exam: Part 1 focuses on individual income tax law; Part 2 covers sole proprietorships and partnerships, corporations (including S corporation), fiduciary/estate/trust tax law, and tax-exempt organizations; Part 3 covers practitioner ethics, recordkeeping, IRS tax examination, appeals, collections, practitioner rules and penalties, and research materials.","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},394563,1790528318,{"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":52,"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,"preview_page_count":4},5909892115043,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","All Rights Reserved  \n© 2023 The Phoenix Tax Group  \nUnited States Public Laws, Federal Regulations and decisions of administrative and executive agencies and courts of the United States, are in the public domain . The material contained herein, including analysis, editorial comments and arrangement of materials,  \nis subject to this copyright notice.  \nPrinted in the United States of America  \nTable of Contents  \nIntroduction  iii  \nThe Phoenix Tax Group Guarantee  iii  \nCourse Objectives  iv  \nHow to Prepare for the Exam  v  \nAbout the Computer Based SEE Exam  vi  \nObtain a PTIN  vii  \nRegistering and Scheduling an Examination Appointment  viii  \nChapter 1. Tax Practices and Procedures  1  \nTax Preparer Rules  1  \nDue Diligence  4  \nTax Preparer Penalties  7  \nPractice Before the IRS  11  \nBecoming an Enrolled Agent  14  \nRequirements for Enrolled Agents  15  \nRenewal of Enrollment  22  \nSanctions against Enrolled Agents  23  \nContinuing Professional Education (CPE)  30  \nPractice by Unenrolled Persons  34  \nChapter 2. Representation before the IRS  37  \nPower of Attorney  37  \nLegal Authority and References  41  \nExamination of Returns  46  \nAppeal Rights and Procedures  50  \nCollection Procedures  56  \nClaims for Refund  63  \nStatute of Limitations  65  \nTaxpayer Penalties  67  \nChapter 3. Completion of the Filing Process  69  \nRecordkeeping for Taxpayers  69  \nRecordkeeping for Tax Preparers  73  \nElectronic Return Requirements  75  \nResponsibilities of the Electronic Return Originator (ERO)  78  \nRefund Anticipation Loans (RALs)  83  \nPhoenix Tax Group Refund Policies  85  \nEvaluation  86  \nIntroduction  \nThe Phoenix Tax Group Guarantee  \nWe have been successfully preparing tax practitioners to pass the Special Enrollment Exam for over 20 years. Practitioners who have used our study materials, study strategies and have put in the time and effort have had over a 90% passing rate.  \n30 Day Money-Back Guarantee  \nIf you are not satisfied with any of our products, you can return them for a full refund, excluding shipping and handling charges. A refund must be requested within 30 days of purchase, and all hardcopy materials must be returned in the original box . No credit will be given for any materials marked on, missing or damaged in any way. To request a refund, fill out the Refund Request form below .  \nPass Guarantee  \n1. The Pass Guarantee applies only to products designated as \"Packages. \"  \n2. To receive a refund, you must have taken and failed a test/exam twice.  \n3. You must provide your failed scores for both failed exams by filling out the Refund Request form below . This must be done within 30 days of the second failed exam .  \n4. Hard copy materials must be returned within 30 days of the second failed exam .  \n5. If you purchased Enrolled Agent study materials together in a three part package, refunds will be pro-rated for the part being returned.  \n6. The refund will only apply to the person who purchased the study materials from The Phoenix Tax Group. The refund policy does not apply to companies purchasing study materials for employees.  \nInstructions  \nTo ensure proper credit, please fill out our online refund request form .  \n[http://www.phoenixtax.com/about/refunds](http://www.phoenixtax.com/about/refunds)  \nIntroduction  \nCourse Objectives  \nThese study materials are designed to prepare students to pass the IRS Special Enrollment Examination the first time they take the exam . After completing your study, you should have the tax knowledge needed to pass the exam .  \nThe material is covered at an intermediate level. It is helpful if the student has had some beginning level courses relating to tax law and at least a year of income tax preparation experience.  \nYou will be learning tax law from the study cards, and exercising your understanding with test questions from previous years' exams, in addition to our own questions that are similar to questions on the exam . The questions are all multiple choice (no","cbCaihmthzWYJWPE","https://ap.wps.com/l/cbCaihmthzWYJWPE","pdf",879528,98,"English","# Introduction\n## The Phoenix Tax Group Guarantee\n## Course Objectives\n## How to Prepare for the Exam\n## About the Computer Based SEE Exam\n## Obtain a PTIN\n## Registering and Scheduling an Examination Appointment\n# Chapter 1. Tax Practices and Procedures\n## Tax Preparer Rules\n## Due Diligence\n## Tax Preparer Penalties\n## Practice Before the IRS\n## Becoming an Enrolled Agent\n## Requirements for Enrolled Agents\n## Renewal of Enrollment\n## Sanctions against Enrolled Agents\n## Continuing Professional Education (CPE)\n## Practice by Unenrolled Persons\n# Chapter 2. Representation before the IRS\n## Power of Attorney\n## Legal Authority and References\n## Examination of Returns\n## Appeal Rights and Procedures\n## Collection Procedures\n## Claims for Refund\n## Statute of Limitations\n## Taxpayer Penalties\n# Chapter 3. Completion of the Filing Process\n## Recordkeeping for Taxpayers\n## Recordkeeping for Tax Preparers\n## Electronic Return Requirements\n## Responsibilities of the Electronic Return Originator (ERO)\n## Refund Anticipation Loans (RALs)\n## Phoenix Tax Group Refund Policies\n## Evaluation","[{\"question\":\"What refund window and return conditions apply under the 30 Day Money-Back Guarantee?\",\"answer\":\"Refund requests must be made within 30 days of purchase, excluding shipping and handling. Hardcopy materials must be returned in the original box, and no credit is given for materials marked, missing, or damaged in any way.\"},{\"question\":\"What are the requirements to receive the Pass Guarantee refund?\",\"answer\":\"The Pass Guarantee applies only to designated “Packages.” To qualify, you must have taken and failed a test/exam twice and provide failed scores for both attempts through the Refund Request form within 30 days of the second failed exam, with hardcopy materials returned within that same 30-day period.\"},{\"question\":\"How is the course content organized for the Special Enrollment Exam preparation?\",\"answer\":\"The materials are broken into three parts aligned with the exam: Part 1 focuses on individual income tax law; Part 2 covers sole proprietorships and partnerships, corporations (including S corporation), fiduciary/estate/trust tax law, and tax-exempt organizations; Part 3 covers practitioner ethics, recordkeeping, IRS tax examination, appeals, collections, practitioner rules and penalties, and research materials.\"}]","The Phoenix Tax Group Guarantee - Course and Exam Preparation Overview | PDF",1790405816,247]