PassKey EA review

Description:

"Part 3: Representation covers issues relating to ethics and rules of practice for enrolled agents, including professional standards; preparer and taxpayer penalties; assessment, collection, and audit procedures; e-filing regulations; the major changes to Circular 230; and much more... This book has been extensively updated and includes coverage of last-minute tax law changes instituted by The American Taxpayer Relief Act of 2012..."--P. [4] of cover.

subjects: Income tax,  Taxation,  Law and legislation,  Examinations, questions,  United States,  Tax consultants,  Internal revenue law,  Tax return preparation industry

Places: United States