BUSĀ 0223. Tax Representation, Practices and Procedures

Units: 2
Formerly known as BUS 16
Advisory: Completion of BUS 220 or BUS 221 with grade of "C" or better
Hours: 36 lecture
Practices and requirements for Enrolled Agents and other tax professionals. Topics include how to represent a client before the IRS including the need for a power of attorney, compiling supporting documentation, collection processes, and appeals. Requirements for Enrolled Agents to practice in front of the IRS, record maintenance, and electronic filing requirements will also be discussed. (CSU)