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The Special Enrollment Examination (or SEE) is a test that individuals can take to become an Enrolled Agent in the United States. The Enrolled Agent credential is conferred and regulated by the Internal Revenue Service (IRS). [1] The exam consists of three parts: Part 1 – Individual; Part 2 – Business; Part 3 – Representation, Practice ...
The position of Enrolled Agent was created as a reaction to fraudulent war loss claims in the wake of the American Civil War with roots tracing back to the General Deficiency Act of July 7, 1884, [2] or General Deficiency Appropriation Bill (H.R. 2735), also known as the "Horse Act of 1884", which was signed into law by President Chester A. Arthur on July 7, 1884.
However, many students take alternatives to the traditional pathways, including accelerated tracks. As of 2023, twenty-seven states require students to pass three math courses before graduation from high school (grades 9 to 12, for students typically aged 14 to 18), while seventeen states and the District of Columbia require four. [2]
Some students also start taking a foreign language or advanced math and science classes in middle school. Typically schools will offer Spanish and French; and, often German; and, sometimes Latin; Chinese, Japanese, and/or Greek. In addition to Pre-Algebra and other high school mathematics prep courses, Algebra I and Geometry are both commonly ...
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While its mission statement presents itself publicly as an advocate of taxpayer rights, its primary functions are educating tax professionals in best practices for representing taxpayers to the Internal Revenue Service (IRS), protecting the interests of the profession, and expanding the role of enrolled agents in both the public and private ...
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