ACCT 116 — Tax Practices and Procedures 3 Units (AA/AS) 54 lecture hours
This tax course is designed to study the federal income tax system focusing on its process, procedure, and enforcement. It covers the administrative aspects of practice before the Internal Revenue Service (IRS) including rules, penalties, procedures, and ethics for client representation as attorneys, Certified Public Accountant (CPAs), Enrolled Agents (EAs), and general tax preparers. The course covered many topics included in part 3 of the IRS Special Enrollment Examination.