Course Wrap-Up

Tax practitioners include commercial preparers, enrolled agents, attorneys, and certified public accountants. Please describe what is required to become an enrolled agent. Please also describe what "unenrolled preparers" are and how they may participate in the "Annual Filing Season Program" and include information about that program in your post.

You only have to post once to this last discussion board for full credit. Responses to classmates, or to your instructor, are not required. This discussion board will close at 11:59 pm on Wednesday. Please be sure to enter your post prior to that deadline.

Please be sure to include at least one APA formatted references for your initial post. Always begin with your eText for a first source of information. This means that your eText will always be included as a reference in each initial post for each discussion board this semester. Also, please be sure to reference any IRS web addresses used.