Certificate - Enrolled Agent
10 credit hours
Catalog Year 2024-2025
You will learn skills needed to work with an experienced tax preparer or commercial tax preparation service, while assisting them to prepare for the Internal Revenue Service (IRS) Special Enrollment Exam (SEE) to become an Enrolled Agent. An Enrolled Agent has earned the privilege of representing taxpayers before the IRS. Only enrolled agents, attorneys and certified public accountants (CPAs) have unlimited practice rights before the IRS. Unlimited practice rights mean that they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before. Enrolled Agents must adhere to ethical standards provided by Treasury Department Circular 230 and are required to complete 72 hours of continuing education courses every three years.
| Class | Title | Credit Hours | |
|---|---|---|---|
| ATEC 205 | Individual Income Taxation |
3 | |
| ATEC 206 | Business Income Taxation | 4 | |
| ATEC 207 | Ethics, Tax Administration and Planning | 3 | |
| Total Credit Hours | 10 | ||
Suggested Sequence:
Offered Fall Only: ATEC 205 (8W1), ATEC 206 (8W2), ATEC 207 (8W2)
Information is subject to change. Please check with an academic advisor for current course offerings and program requirements. Current students with continual enrollment may graduate under the current program requirements or any program requirements in effect since first enrollment.