<p>This course looks at the important subject of client representation before the IRS. Practice before the IRS addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes another to engage in it on his or her behalf.</p>


SKU *: crs-1702950
Sell price $: 48.00
Course Author: Paul Winn
Authored on: 2022-09-21 09:01:36 -0700
Course Preview:

<iframe src="//player.vimeo.com/video/749070616?autoplay=1" allowfullscreen="" frameborder="0" height="357" mozallowfullscreen="" webkitallowfullscreen="" width="635"></iframe>

Course Short Description:

This course explains the important subject of client representation before the IRS. 

credit Hours: 2
CPE Credits Awarded *: 2
Approval Status: - None -
Course is for: ** Main Course Library **
Course Duration: 2
Complexity of Content: Foundational
Suppress in lists: No
Last Updated/Reviewed Date: March 9, 2024
Prerequisitses: No advanced preparation or prerequisites are required for this course.
Learning Objective:
  • Discover and distinguish between the types of qualified employee plans.
  • Recognize the limits imposed on qualified employee plan contributions and benefits.
  • Identify and list the requirements applicable to qualified employee plan loans.
  • Discover and apply the federal tax laws to qualified employee plan contributions and distributions.
  • Recognize the tax treatment of nonqualified annuity distributions.
  • Identify the tax treatment of annuity contributions and distributions.
Course Type: CPE Course
Format: On Demand
Audit & Accounting: No
Careers: No
Ethics (NASBA): No
Excel: No
Finance: No
Human Resources (HR): No
Internal Audit: No
Leadership & Management: No
Marketing: No
Operations: No
Productivity & Tech: No
Risk Management: No
Sales: No
Tax: Yes
Field of Study: Taxes
Other: No
CPA: Yes
CPD-IES7: No
CPD-IES8: Yes
CMA: Yes
CFE: No
Yellow Book: No
CGFM: No
CIA: Yes
CRMA: Yes
CPP: No
FPC: No
CTP: No
FP&A: No
CISM: No
CRISC: No
CISA: No
CIST: No
CRFS: No
SHRM-CP: No
SHRM-SCP: No
PHR: No
SPHR: No
GPHR: No
aPHR: No
PHRca: No
PHRi: No
SPHRi: No
Enable/Disable: No
Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

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Program Location:

Online

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Program Location:

Online

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Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

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Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

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Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

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Program Location:

Online

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Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
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            <td><img src="https://www.illumeo.com/lpfiles/certifications/APA-generic-RCH-updated-annually.png" width="80" height="80" alt="Approved by APA"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 19 ILL 000</span> &nbsp; has been approved for &nbsp;1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at &nbsp; <a href="http://www.americanpayroll.org/certification/recertification/">www.americanpayroll.org</a>. </span></td>
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*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/certifications/APA-generic-RCH-updated-annually.png" width="80" height="80" alt="Approved by APA"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 19 ILL 000</span> &nbsp; has been approved for &nbsp;1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at &nbsp; <a href="http://www.americanpayroll.org/certification/recertification/">www.americanpayroll.org</a>. </span></td>
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    </tbody>
</table>
Enable/Disable: No
Program Location:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
Program Location:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/IRS_CE_Provider_Logo_Color.jpg" width="150" height="39" alt="pre-approved by IRS"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. XXXXXX</span>&nbsp;has been approved for &nbsp;#### CPE credit hours toward IRS Enrolled Agent (EA) continuing education requirements. In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
Program Location:

Online

Enable/Disable: No
Program Location:

Online

Enable/Disable: No
Program Location:

Online

Enable/Disable: No
Program Location:

Online

Enable/Disable: No
Program Location:

Online

Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/shrmcertseal2017.png" width="80" height="60" alt="pre-approved by SHRM"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. XXXXXX</span>&nbsp;has been approved for &nbsp;#### recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at &nbsp; <a href="https://www.shrm.org/certification">www.shrm.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/shrmcertseal2017.png" width="80" height="60" alt="pre-approved by SHRM"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. XXXXXX</span>&nbsp;has been approved for &nbsp;#### recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at &nbsp; <a href="https://www.shrm.org/certification">www.shrm.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
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Hours: 1.0
Free Marketing Course: No