국세 기본법 화상강의(zoom)가 4월 29일부터 화목토 서부 시간 저녁 7시부터 8시반까지 약 3주간 실시 예정입니다
(파트 3에 해당하는 시험 과목이지만, 시험응시는 파트1, 파트2, 파트3 순서 상관없이 응시할 수 있으니 파트3인 국세기본법 시험부터 응시하셔도 됩니다)
국세 기본법 내용은 다음과 같습니다.
1: Practices and Procedures
1.1. Practice before the IRS
1.2. Requirements for Enrolled Agents
1.3. Sanctionable acts
1.4. Rules and penalties
2: Representation before the IRS 25 Questions
2.1. Power of attorney
2.2. Building the taxpayer’s case-Preliminary work
2.3. Taxpayer financial situation
2.4. Supporting documentation
2.5. Legal authority and references
-Internal Revenue Code and income tax regulations
-Revenue rulings and revenue procedures
-Case law
-IRS forms, instructions, and publications
3. Representing a taxpayer
3.1.Representing a taxpayer in the collection process
-Extension of time to pay (e.g., Form 1127)
-Installment agreements
-Offer in compromise
-Levy and seizure of taxpayer’s property
-Currently Not Collectible (e.g., reasons and reactivation)
-Passport revocation
3.2. Penalties and/or interest abatement
-Penalties subject to abatement
-Basis for having penalties abated or refunded
-Basis for having interest abated or refunded
-Interest recalculation
-Procedures for requesting abatement
3.3. Representing a taxpayer in audits/examinations
4: Filing Process
4.1. Accuracy
4.2. Record maintenance
4.3. Electronic filing
다음은 교재 샘플입니다
