This class was created by Brainscape user Matt Guzman. Visit their profile to learn more about the creator.

Decks in this class (17)

Tax Return Preparer
Who is a tax return preparer,
Who is considered a tax return pr...,
Is professional status required t...
16  cards
Preparer Penalties
What must a tax preparer ensure w...,
What types of positions are not a...,
How long does the irs have to ass...
27  cards
Taxpayer Supporting Documentation
Why is it necessary to keep tax r...,
How long should tax records be ke...,
What is the period of limitations...
16  cards
Applying to Become an Authorized E-File Provider
What is an authorized irs e file ...,
What is required to become an aut...,
What are the different roles you ...
15  cards
The E-File Process
What system do tax preparers use ...,
What is the modernized e file mef,
When are tax returns officially f...
18  cards
Data Protection and Identity Theft
Why are tax professionals targets...,
What is the safeguards rule,
What does the privacy rule requir...
16  cards
Practice Before the IRS
What is the role of the irs retur...,
What does opr stand for,
What is the main responsibility o...
23  cards
Enrollment Process and Maintaining Enrollment
What is the first way to show exp...,
What is the second way to show ex...,
What form must applicants complet...
18  cards
Duties and Restrictions
What must tax practitioners provi...,
What is required for practitioner...,
Under what circumstances can prac...
18  cards
Conduct Subject to Sanction
When can a practitioner be discip...,
What are the types of punishment ...,
Can monetary penalties be imposed...
9  cards
Disciplinary Proceedings
How do disciplinary proceedings s...,
What happens before a complaint i...,
What can occur during conferences
16  cards
Third Party Authorization
What is a power of attorney poa,
Who can be a representative under...,
What can a representative do with...
21  cards
Examinations and Appeals
What is the assessment statute ex...,
What are the exceptions to the 3 ...,
What is a notice of deficiency
20  cards
Taxpayer Penalties and Interest
What are the types of taxpayer pe...,
What are civil penalties,
What are ad valorem penalties
32  cards
Collection Process
What is the role of a revenue off...,
What is injured spouse relief,
What are the three types of relie...
13  cards
The Court System
What are the three courts a taxpa...,
Are the courts independent of the...,
Can taxpayers bypass the irs appe...
18  cards
Authoritative Hierarchy
What is the foundation of all us ...,
How are changes to tax law enacted,
How are tax laws cited
17  cards

More about
Part 3

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Matt Guzman's Part 3 flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

Part 3 – PM3B
  • 32 decks
  • 2222 flashcards
  • 20 learners
Decks: Pams, Pm3b Thyroid Axis, Pm3b Endocrine Systems, And more!
Part 3 – PM3A
  • 28 decks
  • 2251 flashcards
  • 17 learners
Decks: Pm3a Bacterial Infections, Pm3a Hiv Anti Retroviral Therapy, Pm3a Chemistry Of Antimicrobial Drugs, And more!
Part 3 – PM3B COPY T
  • 33 decks
  • 2169 flashcards
  • 4 learners
Decks: Pm3b Thyroid Axis, Pm3b Endocrine Systems, Pm3b Biomacromolecules Biologics, And more!
Common Kanji Readings (Part 3)
  • 38 decks
  • 5101 flashcards
  • 4 learners
Decks: Chapter 20, Addtional Kanji, Chapter 55, And more!
Make Flashcards