Enrolled Agent (EA) Exam

Gain a clear understanding of the primary business structures: sole proprietorships, partnerships, S corporations, and C corporations. The session breaks down the key tax characteristics and implications of each entity type, helping you advise on the most advantageous structure.

Master the principles of MACRS depreciation, including asset classes, recovery periods, and conventions. This session also covers Section 179 expensing and bonus depreciation, powerful tools for accelerating deductions and reducing a business's tax burden.

Delve into the ethical standards and rules of conduct outlined in Circular 230. This session focuses on the duties and restrictions relating to practice before the IRS, ensuring you can represent clients competently and ethically.

Learn the step-by-step process of representing a taxpayer during an IRS examination. From the initial notice to negotiating a settlement, this session provides practical guidance on managing the audit process and advocating for your client's best interests.

This session provides an overview of key tax planning strategies related to retirement and estates. It covers contributions to retirement accounts, required minimum distributions (RMDs), and the basics of gift and estate taxes.

Understand the various stages of the IRS collection process, from initial notices to liens and levies. This session explains taxpayer rights and the resolution options available, such as installment agreements and offers in compromise.

This audio lesson covers common taxpayer penalties, such as failure to file and failure to pay, and the potential defenses. Learn about the reasonable cause standard and other arguments to seek penalty abatement for your clients.