12/27/2024 8:26:23 AM	BAD 103 Course Outline as of Fall 2023	Changed Course
CATALOG INFORMATION
Discipline and Nbr:  BAD 103	Title:  EA - PRACTICE/PROCEDURE
Full Title:  Enrolled Agent - Tax Representations, Practices & Procedures
Last Reviewed:1/23/2023

Units		Course Hours per Week			Nbr of Weeks	Course Hours Total
Maximum	3.00	Lecture Scheduled	3.00		17.5 max.	Lecture Scheduled	52.50
Minimum	3.00	Lab Scheduled	0		6 min.	Lab Scheduled	0
		Contact DHR	0			Contact DHR	0
		Contact Total	3.00			Contact Total	52.50
		Non-contact DHR	0			Non-contact DHR Total	0

Total Out of Class Hours:  105.00

Total Student Learning Hours: 157.50

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As: 
Formerly: 

Catalog Description:

This is one of a series of courses designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course covers income tax issues that relate to requirements of individuals who may become Enrolled Agents and the extent of practice privileges, sanctionable acts and assessment and appeal procedures for preparer penalties.

Prerequisites/Corequisites:

Recommended Preparation:
Eligibility for ENGL 100 or ESL 100 and Course Completion of BGN 81

Limits on Enrollment:

Schedule of Classes Information
Description:

This is one of a series of courses designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course covers income tax issues that relate to requirements of individuals who may become Enrolled Agents and the extent of practice privileges, sanctionable acts and assessment and appeal procedures for preparer penalties.

(Grade or P/NP)
Prerequisites:
Recommended:Eligibility for ENGL 100 or ESL 100 and Course Completion of BGN 81
Limits on Enrollment:
Transfer Credit:
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:		Effective:		Inactive:
Area:
CSU GE:	Transfer Area			Effective:	Inactive:
IGETC:	Transfer Area			Effective:	Inactive:
CSU Transfer:		Effective:		Inactive:
UC Transfer:		Effective:		Inactive:
C-ID:

Certificate/Major Applicable: Certificate Applicable Course

COURSE CONTENT

Student Learning Outcomes:
At the conclusion of this course, the student should be able to:

1. Explain the process, authority, responsibilities, and penalties related to the practice as an Enrolled Agent before the Internal Revenue Service (IRS).

2. Apply the practices and procedures involved with the examination of tax returns, the collection and appeals process, and the recordkeeping and filing procedures.

3. Describe the rules, regulations, and procedures of tax laws.

 

Objectives:

At the conclusion of this course, the student should be able to:

1. Apply the process used to determine the authority to practice before the IRS.

2. Define the tax preparer procedures and disclosure of taxpayer information.

3. Complete the examination of returns and understand the collection and appeals process.

4. Examine and understand statutory laws, rules, regulations, and procedures of tax law.

5. Describe the recordkeeping and electronic filing process.

Topics and Scope

I. Practicing before the IRS

    A. Authority to practice, including documentation

    B. Conduct to practice

     C. Supervisor responsibility

    D. Sanctions for violations

II.  Tax Preparers and Penalties

     A. Tax preparers

     B. Penalties

     C. Disclosure of taxpayer information

     D. Tax shelters

III. Representation

     A. Representation and due diligence

    B. Filing systems Centralized Authorization File (CAF)

    C. Accounting methods

IV. Examination and Preparation of Returns and the Appeals Process

     A. Examination of returns

     B. Appeals within the IRS

     C. Appeals to the courts

     D. Penalties

     E. Written advice

V. Collection Process

     A. Collections

     B. Offer in compromise

     C. Liens and levies

     D. Trust fund recovery penalties      

VI. Tax Authority

     A. Statutory law

     B. Regulations, rules, and procedures

     C. The court system

     D. Tax research

VII. Recordkeeping and Electronic Filing

     A. Recordkeeping

    B. Electronic filing

Assignments:

1. Reading of text and other written material

2. Homework involving problem solving and calculation skills

3. Group project including case research, written report, analysis, and optional presentation

4. Quizzes, exams, and final exam

Methods of Evaluation/Basis of Grade.

Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing.		Writing 10 - 30%
Group project case written report
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.		Problem Solving 10 - 25%
Homework involving problem solving and calculation skills; group project including case research and analysis
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.		Skill Demonstrations 0 - 0%
None
Exams: All forms of formal testing, other than skill performance exams.		Exams 30 - 60%
Quizzes, exams, and final exam
Other: Includes any assessment tools that do not logically fit into the above categories.		Other Category 5 - 15%
Participation; group project case presentation (optional)

Representative Textbooks and Materials:

Gleim Enrolled Agent Review Exam Prep Book- Part 3 Representation. Gleim, Irvin and Hasselback, James. Gleim Publications. Current Edition.

Print PDF