NWCCD Catalog 2025-2026 
  
    Apr 24, 2025  
NWCCD Catalog 2025-2026
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ACCT 2432 - Federal Tax Practices and Procedures


This course covers advanced tax issues affecting individual and business entity taxpayers. It discusses relevant US tax code, regulations, and ethics, as presented in Circular 230, which governs tax preparation and representation issues. In addition, the course reviews an Enrolled Agent’s requirements, practices, procedures, and liabilities.
Prerequisites: Completion of ACCT 2430 Income Tax: Individual and ACCT 2431 Income Tax: Business.
Minimum Credits: 3
Grading: Letter



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