Recent ProfessorsNot yet assignedRecent SemestersSpring 2027Class Size35 studentsCredits3PrerequisiteAccounting 4A Transfers ToCSUDescriptionPreparation for the IRS Enrolled Agent exam, known as the SEE (Special Enrollment Exam). Topics include taxation of individuals, inheritance, gifts, estates; taxation of small businesses, partnerships, farmers, C corporations, S corporations; taxation of not-for- profit entities, foreign corporations, and retirement plans. Other topics include fiduciary tax returns, determination of tax-exempt status, practice before the IRS and tax preparer rules. Course content will be adjusted to reflect changes in the SEE.