3 Credit HoursTax Practice
IRS Representation & Circular 230
Represent clients before the IRS with confidence. Covers examination procedures, appeals, collection alternatives (OIC, installment agreements, CNC), penalty abatement, innocent spouse relief, and the Circular 230 practice standards governing representation rights.
Topics Covered
- Who may practice before the IRS (Circular 230 authority)
- IRS examination process and taxpayer rights
- Appeals process and protest procedures
- Collection alternatives: installment agreements and OIC
- Currently Not Collectible (CNC) status
- Penalty abatement: reasonable cause and first-time abatement
- Innocent spouse relief (Section 6015)
- Power of attorney and CAF procedures
Exam Requirements
Review Questions
9
Throughout the course material
Final Exam Questions
15
Multiple choice, 4 options each
Passing Score
70%
Minimum requirement
Time Limit
1 Year
Self-paced from enrollment
Certificate of Completion
Upon passing the final exam, you will receive a certificate including all required fields:
- Provider name
- Program name
- Program number (upon approval)
- Program dates
- Credit hours awarded
- Instructor signature
- Your name
- Unique certificate number