{"product_id":"9780998611822","title":"PassKey EA Review, Part 3: Representation and Ethics, IRS Enrolled Agent Exam Study Guide 2017-2018 Edition","description":"\u003cp\u003eLearn 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 study guide includes the new due diligence requirements instituted by the \u003cem\u003eProtecting Americans Against Tax Hikes act (PATH Act). \u003c\/em\u003eThese new regulations include:\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e \u003cli\u003eExpanded due diligence requirements for the \u003cem\u003eAmerican Opportunity Credit\u003c\/em\u003e and the \u003cem\u003eChild Tax Credit\u003c\/em\u003e\n\u003c\/li\u003e \u003cli\u003eCoverage of new taxpayer and preparer penalties\u003c\/li\u003e \u003cli\u003eDetails on the IRS’ new Refundable Credit Paid Preparer Compliance program\u003c\/li\u003e \u003cli\u003eNew efile procedures and payment options for taxpayers\u003c\/li\u003e\n\u003cbr\u003e\n\u003c\/ul\u003e\u003cp\u003eThis study guide also covers the requirements for the Annual Filing Season Program, as well as the ongoing litigation addressing whether the IRS has the authority to regulate tax preparers and contingent fee arrangements. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThis 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, 2017, to February 28, 2018, testing window.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cem\u003ePart 3 \u003c\/em\u003ecovers\u003cem\u003e \u003c\/em\u003eissues 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!\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e","brand":"PassKey Publications INC","offers":[{"title":"Default Title","offer_id":50076064383216,"sku":"9780998611822","price":74.95,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9780998611822_p0.jpg?v=1784741859","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9780998611822","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}