Jun 18, 2024  
2023-2025 Catalog Volume XXXI Ver 1 
2023-2025 Catalog Volume XXXI Ver 1

ACC 2403 Enrolled Agent Exam Review III

Lecture: 2 Total Credits: 2
This course focuses on representation and interaction before the IRS.  Topics include income tax preparers and penalties; collection procedures; examination of returns; and the appeals process. This course is designed to help accounting students prepare for the Representation, Practices and Procedures (Part 3) section of the Internal Revenue Service Enrolled Agent exam.

Prerequisite(s): ACC 2301   and ACC 2402  with a grade of “C” or higher or Dean’s permission