Practice before the IRS (2023)

Highlights

IRS Organizational Structure, Admission to Practice before the IRS, Power of Attorney/Tax Information Authorization, Rules of Conduct under Circular 230, Representation during IRS Examinations, Appeals within the IRS, Appeals to the Courts

Prerequisites

None

Objectives

After completing this course, you will be able to (1) identify aspects of the structure of the IRS and work system, (2) select requirements for practice before the IRS, (3) identify Power of Attorney and Tax Information Authorization requirements, (4) identify conduct before the IRS in accordance with Circular 230, and (5) answer questions about appealing unagreed adjustments within the IRS and court systems.