Overview

This study guide is designed for test-takers who will take their exams in the 2018-2019 Prometric EA Exam testing window (May 1, 2018 through February 28, 2019). Learn how to become an Enrolled Agent with PassKey's comprehensive EA Review study program, newly-revised and thoroughly updated for the upcoming EA exam cycle. This edition includes the last-minute tax law changes of the Tax Cuts and Jobs Act (TCJA), which was signed into law on December 22, 2017. This study guide covers the current requirements for the Annual Filing Season Program, as well as the ongoing litigation addressing whether the IRS has the authority to regulate tax preparers, including coverage of the recent court decision of Steele vs. United States of America. All of these new tax law updates have been included in this volume. This is an in-depth study guide for Part 3 of the IRS Enrolled Agent exam. Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law. The hundreds of targeted questions and answers prepare you for the EA exam offered during the May 1, 2018, to February 28, 2019, testing window. Part 3: Representation and Ethics covers issues relating to ethics and rules of practice for Enrolled Agents, including professional standards and requirements; preparer and taxpayer penalties; assessment, collection, audit, and appeals procedures; the legal authority of the IRS; and e-filing requirements. This book has been extensively updated and rigorously vetted for accuracy by experts in the tax profession. For more study help, PassKey Publications also offers a six-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!

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