Frequently Asked Questions

General

You will be granted access to the course(s) for a duration of six months starting from the date of purchase.

Please note that all purchases are non-refundable. However, in the event of unforeseen circumstances or dissatisfaction, we offer store credit as a form of compensation. This store credit can be used towards future purchases within our platform.

Yes. The course syllabus includes reading materials presented in PDF format, organized into chapters for your convenience. You also have the option to print the materials if desired.

Absolutely, you’ll have the flexibility to work at your own pace from any device and from anywhere. Access to the course(s) will be available for up to six months from the date of purchase.

You may email us at atptaxacademy@gmail.com
or call us at 470.650.6000, Monday through Friday. We will try to return your email or phone call by the end of the business day.

Enrolled Agent
(EA)

An Enrolled Agent (EA) is a federally authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the IRS for audits, collections, and appeals. “Enrolled” means to be licensed to practice by the federal government, and “Agent” means authorized to appear in the place of the taxpayer at the IRS. Only Enrolled Agents, attorneys, and CPAs may represent taxpayers before the IRS.

EAs hold distinct privileges in the tax domain sanctioned by the IRS. EA’s holds the authority to represent taxpayers across all states before the IRS. Additionally, renowned for their credibility, EAs navigate varied career avenues, delivering tax services across industries with autonomy in their practices.

Enrolled agents must obtain 72 hours of continuing education every three years. A minimum of 16 hours must be earned per year, two of which must be on ethics. Enrolled agents must use an IRS approved CE provider, such as TIQA.

EAs primarily specialize in tax preparation, planning, and representation before the IRS, holding credentials obtained by passing the IRS-administered Special Enrollment Examination (SEE). Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and attorneys are licensed by the states).

Annual Filing Season Program (AFSP)

By participating in the IRS Annual Filing Season Program, you will be included in the IRS’s public directory of tax return preparers. Additionally, as a program participant, you have limited representation rights, you can represent your clients whose returns you have prepared and signed before examination, customer service representatives, and the Taxpayer Advocate Service in the year you participate in the program.

To earn the AFSP Record of Completion, you must successfully complete 18 hours of continuing education from a provider approved by the IRS. The 18 hours of CE must be completed by December 31st annually and must include a 6-hour AFTR course that contains an open book exam of 100 questions that must be passed with a 70% or greater, 10 hours of other federal tax law topics and 2 hours of ethics. Additionally, you must consent to adhere to Subpart B of the Circular 230, which is located in your PTIN dashboard.

Yes, we are authorized to provide continuing education courses. The AFSP courses we offer are eligible for credit under the Annual Filing Season Program. Preparers who complete the AFSP will be listed in a public database which will be added to IRS.gov. This database will be available for taxpayers to use in searching for qualified tax return preparers. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications will only include attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents (ERPAs), enrolled actuaries, and individuals who have received an Annual Filing Season Program — Record of Completion.

The IRS does not charge a fee to obtain the AFSP – Record of Completion. However, the CE courses must be obtained from an IRS-approved CE provider, such as the courses offered through us.

No. This is an annual program. Each Record of Completion will indicate the filing season for which it is valid. Tax preparers will be expected to complete the program each year to obtain a valid Record of Completion for the next filing season.

UNDERSTANDING IRS REPRESENTATION

31 U.S.C. § 330 authorizes the IRS to “regulate the practice of representatives of persons before the Department of the Treasury.” Practice entails communicating with the IRS for a taxpayer regarding the taxpayer’s rights, privileges, or liabilities under laws and regulations administered by the IRS. Only select professionals receive practice rights.

NO REPRESENTATION RIGHTS — Return preparers who have not received the IRS Annual Filing Season Program — Record of Completion.

UNLIMITED REPRESENTATION RIGHTS — The following professionals may represent their clients on any matters including audits, payment/collection issues, and appeals.

  • Enrolled Agents
  • Certified Public Accountants
  • Attorneys

LIMITED REPRESENTATION RIGHTS — Return preparers that receive an IRS Annual Filing Season Program — Record of Completion. They may only represent clients whose returns they prepared and signed, but only before revenue agents, customer service representatives, and similar IRS employees, including the Taxpayer Advocate Service.

If You Have Any Questions Just Give Us A Call

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