米国税理士試験の勉強 実況34日目その3(オフィスは捗る)

本日の試験勉強の内容

@オフィス

14時00分〜14時30分

Part III Representation

1. Preparing Returns(全257問)
Return Preparers
Penalties
Taxpayer Supporting Documentation
Applying to Become an Authorized E-file Provider
The E-File Process
Identity Theft

2. Practice Before the IRS(全200問)

Practice before the IRS
Preparer Considerations←ランダム20問 正答率60%
Enrollment
Continuing Professional Education
Duties and Restrictions
Sanctions and Penalties
Disciplinary Proceedings

3. Representation Before the IRS(全124問)

Power of Attorney
Audits/Examinations
Appeals Conference
Penalties and Interest
Collection Process

4. Tax Law (全31問)

The Court System
Burden of Proof
Tax Law and Regulations
Legal Reference

オフィスだとデカいモニターがあるので勉強がはかどります。