Course Information

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Understanding Sources of Federal Tax Authority
Author: CCH Editorial Staff

Description:

Understanding Sources of Federal Tax Authority provides you with a working description of key IRS documents. It also discusses their legal effect and importance for tax planning and research.

Upon completion of this course, you will be able to:

  • Identify how the IRS is impacted by decisions made by all branches of government.

  • Obtain information from the IRS on specific or general tax law topics.

  • State what material the IRS must disclose to the public, and how the public can use that information.

  • Differentiate between the different types of IRS communications.

  • Explain the different levels of reliance the public can place on the different types of communications issued by the IRS.

  • Explain the impact of internal documents produced by the IRS.

Course Details:
Price:  $128.00
Field of Study:  Taxes
Prerequisites:  Basic understanding of federal tax law
Level:  Intermediate
Advanced Preparation:  None
CTEC course number:  1075-CE-7289
Course was last updated on:  04/15/10
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 8.0 CPE
QAS 8.0 CPE
Enrolled Agent (Accepted by the IRS) 8.0 CPE
CTEC Federal 8.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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