ACCT 114 - TAXATION ETHICS AND REPRESENTATION
- Recent Professors
- Maura Epstein
- Recent Semesters
- Fall 2026, Spring 2026, Fall 2025
- Class Size
- 40 students
- Credits
- 3
- Fall 2026 Sections
- View Fall 2026 sections of ACCT 114
- Transfers To
- Not transferable
- Description
- Introduction to Taxation Ethics and Representation. Topics include ethical considerations of tax practitioners, practices and procedures involved in representing taxpayers before the IRS, examination of returns and the appeals process, analysis of tax authority, and tax research. Preparation for part 3 of the IRS Enrolled Agent Exam (Special Enrollment Examination.) Total of 54 hours lecture.