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The IRS Procedures & Research module,
which contains questions and answers regarding Record
Keeping Requirements,
Tax Preparer Rules and Penalties, Powers
of Attorney, Electronic Filing, Examinations
and Appeals,
IRS Collections, Tax Law and
Authority, IRAs and Retirement Plans, Exempt
Organizations, and
other important topics, is just one of the four proven integral
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The flashcards related to IRS Procedures & Research will
cover these topics:
Record Keeping Requirements- Types of records, record retention periods, exceptions to period of limitation, property dispositions, uses of business records, proof of payment, employment records.
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Tax Preparer Rules and Penalties - Practice before IRS, types of professionals permitted to represent, loss of eligibility, process to become enrolled, practitioner duties and restrictions.
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Powers of Attorney - POA definition, signing a personal return, POA requirements, form to initiate POA, filing of POA, situations not requiring POA.
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Electronic Filing - Requirements to become an electronic filer, electronic return originator, drop-off points, responsibilities of electronic filers, information provided to taxpayer, refund anticipation loans, business tax returns, Electronic Federal Tax Payment System.
Examinations and Appeals- Examination criteria, result of examination selection, examination procedures, stopping accrual of interest, installment agreements, abatement of interest, levels of appeal within IRS, US Tax Court, US Court of Federal Claims, US District Court, time to file claim for a refund, taxpayer response to bill from IRS, taxpayer's rights in collection process, taxpayer's dispute of IRS findings.
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IRS Collections
- Time limit to respond to IRS findings, mediation, Notice of Tax Due, Demand for Payment Letter, inability to pay full assessment, statute of limitations for collection of taxes, Taxpayer Advocate Function, installment agreements, liens, release of liens, levy, selling taxpayer's property, courts interpretation of Internal Revenue Code.
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Tax Law and Authority - Treasury regulations, interpretative regulations, legislative regulations, three classes of regulations, revenue rulings, revenue procedures, issuance of tax court decisions, significance of lower court decisions.
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IRAs and Retirement Plans - Contribution limits, requirements for deduction, Traditional IRAs, ROTH IRAs, Education IRAS, SEP Plans, SIMPLE Plans, Qualified Plans.
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Exempt Organizations - Requirements to maintain tax-exempt status, common types, 501 (c)(3) status, organization test, operational test, inurement, private foundations, unrelated business income, legal form, filing requirements.
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