REG Follow-Along Notes

01: REG I A1 Regulations Governing Practice Before the Internal Revenue Service

02: REG I A2 Internal Revenue Code and Regulations Related to Tax Return Preparers

03: REG I B Licensing and Disciplinary Systems

04: REG I C1 Audits, Appeals and the Judicial Process

05: REG I C2 Substantiation and Disclosure

06: REG I C3 Taxpayer Penalties

07: REG I C4 Authoritative Hierarchy

08: REG I D1 Common Law Duties and Liabilities to Clients and Third Parties

09: REG I D2 Privileged Communications, Confidentiality and Privacy Acts

10: REG II A1 Authority of Agents and Principals

11: REG II A2 Duties and Liabilities of Agents and Principals

12: REG II B1 Formation of Contracts

13: REG II B2 Performance and Discharge of Contracts

14: REG II B3 Breach of and Remedies for Contracts

15: REG II C Debtor-Creditor Relationships

16: REG II D Federal Laws and Regulations

17: REG II E1 Selection and Formation of Business Entity and Related Operation and Termination

18: REG II E2 Rights, Duties, Legal Obligations and Authority of Owners and Management

19: REG III A Basis of Assets

20: REG III B Cost Recovery (Depreciation and Amortization)