ASSESSMENT 01
Taxes
Practice before the IRS(2026)
The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex,…
2 creditsRecommended continuing education
QAS Self-StudyLearn on your schedule
7 chaptersA structured learning path
3 exams listedReview assessment options below
01 THE BIG PICTURE
A closer look
at this course.
The Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the assistance of knowledgeable professionals to represent them with respect to tax and other matters before the IRS. However, the ability to represent a client before the IRS is, with certain exceptions, extremely limited.
This course 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 representation before the IRS.
02 LEARNING WITH PURPOSE
What you’ll
take away.
5 learning objectivesDefine “practice before the Internal Revenue Service”;
Recognize the general scope of permitted enrolled agent practice responsibilities;
Identify the extent of practice privileges possessed by individuals permitted to practice before the IRS;
Describe the nature and function of a tax power of attorney and identify the acts that may be performed for a client under it; and
Understand how to withdraw from and revoke an existing tax power of attorney.
03 YOUR LEARNING PATH
One chapter
at a time.
01Chapter 1 - Practice before the IRS
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Open lesson in student portal02TOPIC IRS Practice
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Open lesson in student portal03TOPIC Summary - IRS Practice
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Open lesson in student portal04Chapter 2 - Practice before the IRS
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Open lesson in student portal05TOPIC Representing a Client before the IRS
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Open lesson in student portal06TOPIC Summary - Representing a Client before the IRS
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Open lesson in student portal07Glossary - Practice before the IRS
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Open lesson in student portal04 YOUR STUDY RESOURCES
Everything in
its right place.
Course materials and resource information, together in one place.
Course study materialsStudy resources may be included inside the enrolled course lessons.
Open course study area Materials, license & usage information
Copyright 2026 by Winn Publications ALL RIGHTS RESERVED. NO PART OF THIS COURSE MAY BE REPRODUCED IN ANY FORM OR BY ANY MEANS WITHOUT THE WRITTEN PERMISSION OF THE COPYRIGHT HOLDER. All materials relating to this course are copyrighted by Winn Publications. Purchase of a course includes a license for one person to use the course materials. Absent specific written permission from the copyright holder, it is not permissible to distribute files containing course materials or printed versions of course materials to individuals who have not purchased the course. It is also not permissible to make the course materials available to others over a computer network, Intranet, Internet, or any other storage, transmittal, or retrieval system. This document is designed to provide general information and is not a substitute for professional advice in specific situations. It is not intended to be, and should not be construed as, legal or accounting advice which should be provided only by professional advisers. No advance preparation needed Program Level - Basic Program prerequisites - None Delivery method - QAS self-study Recommended CPE credits - 2 Recommended field of study - Regulatory Ethics
05 PUT YOUR KNOWLEDGE TO WORK
Your course
assessments.
Review the exams listed for this course. Take your assessments in the student portal. Follow this course’s exam completion requirements.
ASSESSMENT 02
Chapter 2 Review - Practice before the IRS
MyCECentral enrollment requiredView exam details06 BEFORE YOU BEGIN
The details
that matter.
- Program level
- Basic
- Program prerequisites
- None
- Delivery method
- QAS Self-Study
- Recommended CPE credits
- 2
- Recommended field of study
- Taxes & Regulatory Ethics
- Education type
- tax_cpe
- Tax CPE credits
- 1.00
- IRS CE program number
- NBOAN-E-00017-23-S
Requirements & course notices
No advance preparation needed
Confirm that this course meets your individual professional and licensing requirements before enrolling. Review the course information and contact our team if you need guidance.
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