IRS Enrolled Agent Exam Preparation Course

I.     Course Prefix/Number: ACC 275

       Course Name: IRS Enrolled Agent Exam Preparation Course

       Credits: 4 (4 lecture; 0 lab)

II.    Prerequisite

Recommended: ACC 244 and 274 or equivalent tax experience.

III.   Course (Catalog) Description

Course designed to prepare for IRS Enrolled Agent exam. Focus is on tax theory and its application in different areas and situations.  Content includes taxation of individuals, sole proprietorships, partnerships, corporations, fiduciaries, estates, trusts and gifts.  Training and practice in how to analyze and answer test questions.  Simulated testing environment experience.  Course open for review of taxation in the areas described above, even if taking exam not planned.

IV.   Learning Objectives

Student will learn to apply tax theory and income tax laws as they relate to the following topics:
  1. Individual Taxation
  2. Sole Proprietorships and Partnerships
  3. Corporations
  4. Fiduciaries
  5. Trusts
  6. Estate and Gift Tax
  7. Charities & Not-for-Profits
  8. Government Entities
  9. Retirement Plans
  10. Ethics/Tax Professionals

V.    Academic Integrity and Student Conduct

Students and employees at Oakton Community College are required to demonstrate academic integrity and follow Oakton's Code of Academic Conduct. This code prohibits:

• cheating,
• plagiarism (turning in work not written by you, or lacking proper citation),
• falsification and fabrication (lying or distorting the truth),
• helping others to cheat,
• unauthorized changes on official documents,
• pretending to be someone else or having someone else pretend to be you,
• making or accepting bribes, special favors, or threats, and
• any other behavior that violates academic integrity.

There are serious consequences to violations of the academic integrity policy. Oakton's policies and procedures provide students a fair hearing if a complaint is made against you. If you are found to have violated the policy, the minimum penalty is failure on the assignment and, a disciplinary record will be established and kept on file in the office of the Vice President for Student Affairs for a period of 3 years.

Please review the Code of Academic Conduct and the Code of Student Conduct, both located online at

VI.   Sequence of Topics

  1. Income Tax
  2. Income
  3. Gains and Losses
  4. Adjustments, Deductions, Credits and Taxes
  5. Business Organizations
  6. Income, Loss and Expenses
  7. Sales, Exchanges and Other Topics
  8. Partnerships
  9. Corporations
  10. S Corporations
  11. Fiduciaries, Estate and Gift Tax
  12. Rules for Practice, Ethics, Preparer Rules and POA
  13. Examination, Appeals and Collections
  14. Records, Retirement Plans, Exempt Organizations and Electronic Filing

VII.  Methods of Instruction

  1. Lecture and Discussion
  2. Analyze test questions
  3. Practice tests

Course may be taught as face-to-face, hybrid or online course.

VIII. Course Practices Required

Students will be required to perform on a college level in reading and comprehension of suggested reference books, IRS tax forms, IRS Publications, and IRS instructions.  Additional independent study in areas that a student finds difficult may be necessary.

Course may be taught as face-to-face, hybrid or online course.

IX.   Instructional Materials

Note: Current textbook information for each course and section is available on Oakton's Schedule of Classes.

In Example:
Gleim’s EA Review (Part 1, 2, 3 & 4)
Selected IRS Publications
Selected IRS Forms
Instructor’s Handouts
Sample Test Questions

X.    Methods of Evaluating Student Progress

In Example:
  1. Four Tests (Test 1, 2 & 3 are 175 points each; Test 4 is 120 points)
    Final Practice Test (200 points)
  2. A point scale based on total possible points of 845.
    A = 80% (676 - 845)
    B = 70% (591 – 675)
    C = 50% (422 – 590)
    D = 40% (338 – 421)
    F = Below 40% (338 or less)

XI.   Other Course Information

If you have a documented learning, psychological, or physical disability you may be entitled to reasonable academic accommodations or services. To request accommodations or services, contact the Access and Disability Resource Center at the Des Plaines or Skokie campus. All students are expected to fulfill essential course requirements. The College will not waive any essential skill or requirement of a course or degree program.

Oakton Community College is committed to maintaining a campus environment emphasizing the dignity and worth of all members of the community, and complies with all federal and state Title IX requirements.

Resources and support for
  • pregnancy-related and parenting accommodations; and
  • victims of sexual misconduct
can be found at

Resources and support for LGBTQ+ students can be found at

Electronic video and/or audio recording is not permitted during class unless the student obtains written permission from the instructor. In cases where recordings are allowed, such content is restricted to personal use only. Any distribution of such recordings is strictly prohibited. Personal use is defined as use by an individual student for the purpose of studying or completing course assignments.

For students who have been approved for audio and/or video recording of lectures and other classroom activities as a reasonable accommodation by Oakton’s Access Disabilities Resource Center (ADRC), applicable federal law requires instructors to permit those recordings. Such recordings are also limited to personal use. Any distribution of such recordings is strictly prohibited.

Violation of this policy will result in disciplinary action through the Code of Student Conduct.