Table of Contents
Who is Permitted to Practice
before the IRS
Professionals with Limited
Practice Rights
Enrolled Retirement Plan Agents
Registered Tax Return Preparers
Professionals with Unlimited
Practice Rights
Representation Based on Taxpayer
Relationship
Who may not Practice before the
IRS
Failing to Meet Renewal
Requirements
Requesting Inactive Retirement
Status
Incompetence and Disreputable
Conduct
Chapter 2 Representing a Client
before the IRS
Acts Performed Under a Power of
Attorney
Substituting or Delegating
Authority
Agent Authorizing IRS to Disclose
Returns to Others
When a Power of Attorney is
Required
Perfecting a Power of Attorney
Processing a Non-IRS Power of
Attorney
Common Reasons for IRS Rejection
of a Power of Attorney
Signatures and/or Signature Dates
Missing
Lack of Specificity as to
Authorized Acts
When the Matter isnt a Tax Matter
Filing and Updating a Power of
Attorney
Retention/Revocation of Prior
Power(s) of Attorney
Revocation of Power of
Attorney/Withdrawal of Representative
Clients Filing 1040 Schedule C
Corporate, Partnership or
Association Clients
Corporate Clients Filing
Consolidated Tax Returns
Centralized Authorization File
(CAF) Number
Preparer Tax Identification
Number (PTIN)
Students in Low Income Taxpayer
Clinics (LITCs) and Student Tax Clinic Program (STCP)
Specific Use Not Recorded on Centralized
Authorization File Line 4
Additional Acts Authorized Line
5a
Specific Acts not Authorized
Line 5b
Retention/Revocation of Prior
Power(s) of Attorney Line 6
Declaration of Representative
Part II
Answers to Chapter Review
Questions
Chapter 1 Review Questions
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Chapter 2 Review Questions
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