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FAQ’S

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General

You will be granted access to the course(s) for a duration of six months starting from the date of purchase.

Enrolled Agent

An Enrolled Agent (EA) is a federally authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the IRS for audits, collections, and appeals. “Enrolled” means to be licensed to practice by the federal government, and “Agent” means authorized to appear in the place of the taxpayer at the IRS. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS.

Annual Filing Season Program (AFSP)

By participating in the IRS Annual Filing Season Program, you will be included in the IRS’s public directory of tax return preparers. Additionally, as a program participant, you have limited representation rights, you can represent your clients whose returns you have prepared and signed before examination, customer service representatives, and the Taxpayer Advocate Service in the year you participate in the program.

UNDERSTANDING IRS REPRESENTATION

31 U.S.C. § 330 authorizes the IRS to “regulate the practice of representatives of persons before the Department of the Treasury.” Practice entails communicating with the IRS for a taxpayer regarding the taxpayer’s rights, privileges, or liabilities under laws and regulations administered by the IRS. Only select professionals receive practice rights. 

NO REPRESENTATION RIGHTS — Return preparers who have not received the IRS Annual Filing Season Program — Record of Completion. 

UNLIMITED REPRESENTATION RIGHTS — The following professionals may represent their clients on any matters including audits, payment/collection issues, and appeals. 

  • Enrolled Agents 
  • Certified Public Accountants 
  • Attorneys 

LIMITED REPRESENTATION RIGHTS — Return preparers that receive an IRS Annual Filing Season Program — Record of Completion. They may only represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service. 

If You Have Any Questions Just Give Us A Call

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