Part 3 – Representation, Practice and Procedures

The EA Exam and therefore this EA Exam course is broken down into three parts (and 2016 dates):

  • Part 1 – Individual Taxation – May 7 – June 18
  • Part 2 – Business Taxation – June 7 – August 20
  • Part 3 – Representation, Practice & Procedures – August 30 – October 22

(Yes some Part 1 classes are included in Part 2 – that’s why the dates overlap)

Click on the tabs below below for more details including 2016 course dates on each part of the exam.

2016 Part 3 Dates and Live Course Schedule

TaxMama’s® Live Course classes take place on:

  • Tuesday and Thursday afternoons between 4:00 pm & 6:00 pm (PACIFIC)
  • Saturday mornings between 8:00 am and 12:00 pm (PACIFIC) unless stated otherwise.

(You’re not in the Pacific time zone? Look up your time here.)

Part 3 – Representation, Practice and Procedures

Orientation is on Saturday May 7, 2016 at 8:00 am to 10:00 am (PACIFIC)

Regular Part 3 classes start August 28 and run through Saturday October 22

Dates are subject to change

There will be no classes on Labor Day Weekend and during High Holy Days in September

If dates are not compatible with your schedule, check out TaxMama’s® Self Study Course – it contains all the notes and audio recordings of the live classes but allows you to learn in your own time

What You Will Learn

The course will include TaxMama’s® special twists, teaching you more than tax law – you’ll learn:

  • What it means to be a tax professional under IRS Circular 230
  • How to do Tax Research – and to understand what you find
  • Professional Ethics
  • IRS’s Electronic Services and how to use them to your advantage
  • Sanctions and Penalties – and how to defend against sanctions
  • How to prepare and use a Power of Attorney
  • How to prepare an Installment Agreement
  • How to prepare an Offer in Compromise
  • How to prepare your records for a tax Audit
  • How get liens and levies lifted
  • How to use the Appeals Process and Other Remedies
  • How to use Tax Court and when you must use the Federal Court System

Materials

  • IRS Circular 230
  • Gleim’s EA Part 3 book and test prep software
  • Fast Forward Academy EA Exam Part 3 testing software
  • Access to study buddies and study buddy teams
  • Access to free conference systems to study with buddies
  • The  Tax Book Web Libaray (included in Live class only, with all three parts ordered)
  • TaxMama’s® book Small Business Taxes Made Easy – autographed
  • Special tools and cheat sheets available nowhere else

Course Outline

  • Orientation – Familiarity with Materials, Homework assignments and Study Buddy arrangements
  • Lecture 1 – The big Picture – Overview of Circular 230 responsibilities and privileges and the POA (2 Ethics)
  • Lecture 2 – Juicy piece – E-Services – for enrolled and for unenrolled preparers
  • Lecture 3 – Worst piece – Sanction and Penalties and your defenses (2 Ethics)
  • Lecture 4 – Favorite piece – Legal Authority and Research, Statutes, Communications, FOIA
  • Lecture 5 – Fascinating piece- Working with Non-Filers
  • Lecture 6 – Mystery piece – Getting ready for an audit
  • Lecture 7 – Reconciling Piece – Reviewing the Audit Workpapers
  • Lecture 8 – Fixing piece – What to do after a bad audit – Appeals, mediation and…
  • Lecture 9 – Misunderstood piece- Collections – dealing with notices, unpaid taxes and balances due
  • Lecture 10 – Courtly piece – Tax Court and Beyond and Reviewing your Tax Court Petition
  • Lecture 11 – Shared piece – Reviewing your Forms 9465, 433s and 656
  • Lecture 12 – Making your piece – Final Questions and Pulling it all together

You will get data from sample clients to input into your own tax software or forms. You will get profiles of different types of clients, with respectable levels of complexity.

  • Form 2848 – The Power of Attorney
  • Form 433 series – Financial Statements for IRS
  • Form 9465 – Installment Agreement
  • Form 656 – Offer in Compromise
  • Key Audit Workpaper – Proof of Cash
  • Tax Court Petition