The following outline is a list of topics for each part of the examination. Not every topic on the list will necessarily appear

on the examination and the list should not be viewed as all-inclusive. Some topics may appear in more than one

- What constitutes practice before the IRS

- Categories of individuals who may practice and

extent of practice privileges

- Information to be furnished to the IRS

- Omission or error on return, document, or

affidavit

- Rules for employing or accepting assistance

from former IRS employees or

disbarred/suspended persons

- Rules for restrictions on advertising, solicitation

and fee information

- Fee rules (e.g., contingent, unconscionable)

- Due diligence requirements

- Conflict of interest

- Rules for refund check negotiation

- Standards for written advice, covered opinions,

tax return positions and preparing returns

- Continuing education requirements

- Tax shelters

- Enrollment cycle and renewal

- Rules for prompt disposition of matters before

the IRS

- Rules for returning a client's records and

documents

- PTIN requirements

- Practitioner supervisory responsibilities

(Circular 230 section 10.36)

- Disreputable conduct that may result in a

disciplinary proceeding

- Sanctions imposed by the Office of Professional

Responsibility

- Frivolous submissions (returns and documents)

- Fraudulent transactions (e.g., badges of fraud)

- Assessment and appeal procedures for

preparer penalties

- Types of penalties (e.g., negligence,

substantial understatement, overvaluation)

- Furnishing a copy of a return to a taxpayer

- Signing returns and furnishing identifying

numbers

- Keeping copies or lists of returns prepared

- Employees engaged or employed during a

return period (e.g. IRC section 6060)

- Preparer due diligence and penalty involving

the earned income credit

- Purpose of power of attorney

- Signature authority (e.g., extension of

assessment period, closing agreement)

- Authority granted by taxpayer

- Limitations on signing tax returns on behalf of

taxpayer

- Proper completion of power of attorney (Form

2848)

- Alternate forms of power of attorney (durable)

- Rules for client privacy and consent to disclose

- Distinctions between power of attorney (Form

2848) and tax information authorization

(Form8821)

- Requirements to be met when changing or

dropping representatives or withdrawal of

representative

- Purpose of a Centralized Authorization File

(CAF) number

- Conference and practice requirements

(Publication 216)

- Identification of tax issue(s) with supporting

details

- Potential for criminal aspects

- Competence, expertise and time to handle

issue

- Conflict of interest

- Transcripts from IRS (e.g., access to and use

of e-services)

- Taxpayer's ability to pay the tax (e.g.,

installment agreements, offer in compromise)

- General financial health (e.g., filed for

bankruptcy, lawsuits, garnishments, cash flow,

assets, and insolvency)

- Third-party research (e.g., property

assessment for municipal taxes, asset values,

state and local tax information)

- Discharge of the tax liability in bankruptcy

- IRS Collection Financial Standards

- Financial documents (e.g., cancelled checks or

equivalent, bank statements, credit card

statements, receipts, brokerage records)

- Legal documents (e.g., birth certificate, divorce

decrees, lawsuit settlements)

- Prior and subsequent tax returns

- Other substantive and contemporaneous

documentation (e.g., corporate minutes)

- Employment reimbursement policies

- Business entity supporting documents (e.g.,

partnership agreement, corporate bylaws)

- Expense records (e.g., deductible, allowable,

personal, mileage log)

- Internal Revenue Code

- Income tax regulations

- Revenue rulings

- Revenue procedures

- IRS notices

- Case law

- IRS publications

- Private letter ruling

- Form and instructions

- Internal Revenue Manual

- Authoritative versus non-authoritative source

material

- Tax treaties and other internal agreements

- Statute of limitations

- Post-filing correspondence (e.g., math error

notices, under-reporting notices)

- Deadlines and timeliness requirements

- Third-party correspondence (e.g., witness

communications, employment records)

- Freedom of Information Act (FOIA) requests

- Tax avoidance vs. tax evasion

- Tax return disclosure statements

- Taxpayer Advocate Service (e.g., criteria for

requesting assistance)

- Identity Theft

- Judicial levels of representation beyond the

scope of EA representation

- Extension of time to pay (e.g., Form 1127)

- Installment agreements

- Types of offer in compromise

Collection appeals program (e.g., denial of

installment agreements, discharge

applications)

- Collection appeals and due process (e.g., lien,

levy, and Form 12153)

- Adjustments to the taxpayer’s account (e.g.,

abatements and refund offsets)

- Requesting an audit reconsideration (e.g.,

documents and forms)

- Decedent Issues

- Collection notice and Notice of Federal Tax Lien

- Levy and seizure of taxpayer's property

- Case being reported Currently Not Collectable

(e.g., reasons and reactivation)

- IRS Collection Summons (e.g., purposes)

- Collections statute of limitations

- Trust fund recovery penalty

- Amended returns and claims for refund (e.g.,

Form 1040X, Form 843, appropriateness and

timeliness)

- Penalties subject to abatement

- Basis for having penalties abated or refunded

- Reasonable cause

- Basis for having interest abated or refunded

- Interest recalculation

- Procedures for requesting abatement

- IRS authority to investigate

- Limited practitioner privilege (e.g., IRC section

7525)

- Verification and substantiation of entries on the

return

- IRS authority to fix time and place of

investigation

- Steps in the process (e.g., initial meeting,

submission of IRS requested information)

- Innocent spouse

- Interpretation and analysis of revenue agent

report (RAR) (e.g., 30-day letter)

- Interpretation and analysis of CP-2000 notice

and Correspondence audits

- Explanations of taxpayer options (e.g. agree or

appeal)

- Special procedures for partnership audits (e.g.,

unified audit procedures for TEFRA)

- Preparer conflict of interest

- Right to appeal revenue agent findings

- Request for appeals consideration (e.g.,

preparation, elements contained)

- Enrolled Agent appearance at appeals

conference

- Settlement function of the appeals process

- Issuance of 90-day letter

- Reliance on software (e.g. review of results)

- Inconsistencies within the source data

- Miscalculations

- Recognition of duplicate entries

- Record-keeping requirements

- Significance of signature (e.g., joint and

several liability, penalty of perjury)

- Consequences of dishonesty

- Length of time to retain returns and records

- List of returns prepared (e.g. name, social

security number, and type of return)

- EITC due diligence requirements

- Security of taxpayer data (e.g., electronic and

paper)

- Application process to be an e-file provider

(e.g., e-services, EFIN)

- E-file mandate and exceptions (Form 8948)

- Advertising standards

- Definition and responsibilities of an ERO

- Levels of infractions

- Compliance requirements to continue in

program

- EFIN revocation appeal process

- E-file authorization and supporting

documentation (e.g. Form 8879 and Form

8453)

- Rejected returns and resolution (e.g. client

notification)

- Identity theft procedures and resolution (e.g.,

IP PIN)