html_content = """ IRS AFSP Curriculum, Directory & Regulatory Authority Guide

IRS AFSP Curriculum, Directory & Regulatory Authority Guide

A comprehensive technical index cross-referencing IRS Publications 6079 & 6026, the RPO Preparer Directory, and Title 26 statutory and regulatory authority.

1. AFTR Course Curriculum & Domain Outlines (Pub. 6079 & 6026)

Administered by the IRS Return Preparer Office (RPO). Continuing education providers utilize IRS Publication 6079 and the Pub. 6026 Reconciliation Form to align 100-question comprehension examinations with these core specifications.

Domain 1: New Tax Law / Recent Updates

Sec. Topic Description Core Forms & Schedules Statutory & Administrative Authority
1.1 Annual Inflation Adjustments & COLA Form 1040, Form 1040-SR IRC § 1(f), Rev. Proc. 2025-32
1.2 Standard Deduction & Age 65/Blind Enhancements Form 1040 (Line 12) IRC § 63(c), Rev. Proc. 2025-32
1.3 Standard Mileage Rates (Business/Medical/Charity) Schedule C, Form 2106 Notice 2026-03, Rev. Proc. 2019-46
1.4 Information Reporting Thresholds (1099-K, 1099-NEC) Form 1099-K, Form 1099-NEC IRC § 6050W, IRC § 6041, IRS FS-2025-08
1.5 Individual Deductions & Schedule 1 Modifications Form 1040 (Schedule 1, Part II) IRS Fact Sheet 2025-03
1.6 SALT & Casualty Loss Deductions Schedule A (Lines 5a–7, Line 15) IRC § 164(b)(6), IRC § 165(h)
1.7 Clean Vehicle & Energy Credits Form 8936, Form 5695 IRC § 25C, IRC § 25D, IRC § 30D

Domain 2: General Review

Sec. Topic Description Core Forms & Schedules Statutory & Administrative Authority
2.1 Filing Requirements & Status Determination Form 1040 (Status Checkboxes) IRC § 1, IRC § 2, IRC § 6012
2.2 Dependents: Qualifying Child vs. Relative Form 1040 (Dependents Section) IRC § 151, IRC § 152
2.3 Wages, Salaries, and Tip Income Reporting Form W-2, Form 4137, Form 4070 IRC § 61(a)(1), IRC § 3121(q)
2.4 Interest, Dividends & Foreign Accounts Schedule B (Parts I–III), FinCEN 114 IRC § 61(a)(4), (7); 31 CFR § 1010.350
2.5 Retirement Distributions & Social Security Form 1099-R, Form SSA-1099 IRC § 72, IRC § 86, IRC § 402, IRC § 408
2.6 Unemployment Compensation & Alimony Form 1099-G, Schedule 1 IRC § 85, IRC § 71
2.7 Sole Proprietorships: Income, Expenses, Depreciation Schedule C, Form 4562, Form 8829 IRC § 162, IRC § 179, IRC § 168 (MACRS)
2.8 Capital Assets & Digital Asset Dispositions Schedule D, Form 8949, Form 1099-DA IRC § 1001, IRC § 1221, IRC § 6045(g)
2.9 Standard vs. Itemized Deductions Schedule A (Medical, Taxes, Interest, Gifts) IRC § 63, IRC § 170, IRC § 213, IRC § 163(h)
2.10 Refundable & Nonrefundable Family Credits Form 1040, Schedule 8812 IRC § 21, IRC § 24 (CTC / ACTC / ODC)
2.11 Earned Income Tax Credit (EITC) Schedule EIC, Form 8867 IRC § 32, Rev. Proc. 2025-32
2.12 Education Credits (AOTC & Lifetime Learning) Form 8863, Form 1098-T IRC § 25A, Treas. Reg. § 1.25A-1
2.13 Estimated Taxes, Withholding & Penalties Form W-4, Form 1040-ES, Form 2210 IRC § 3402, IRC § 6654
2.14 Overview Topics (AMT, ABLE Accounts, 529 Plans) Form 6251, Form 1099-Q, Form 8814 IRC § 55, IRC § 529, IRC § 529A

Domain 3: Practices, Procedures & Professional Responsibility

Sec. Topic Description Core Forms & Publications Regulatory & Statutory Authority
3.1 Tax-Related Identity Theft & IP PINs Form 14039, IRS Pub. 5199 Internal Revenue Manual (IRM) 25.23
3.2 Safeguarding Taxpayer Data & WISP Standards IRS Pub. 4557, FTC Safeguards Rule 16 CFR Part 314, IRC § 7216
3.3 ITIN Application & Expiration Procedures Form W-7, IRS Pub. 1915 IRC § 6109, Treas. Reg. § 301.6109-1
3.4 Mandatory Due Diligence Requirements Form 8867, IRS Pub. 4687 IRC § 6695(g), Treas. Reg. § 1.6695-2
3.5 E-File Mandates & Form 8879 Signatures Form 8879, IRS Pub. 1345 IRC § 6011(e), Rev. Proc. 2007-40
3.6 Preparer Penalties & Understatement Liabilities Form 8275, Form 8275-R IRC § 6694, IRC § 6695
3.7 Circular 230 Subpart B & Representation Limits IRS Pub. 947, Form 2848, Form 8821 31 CFR Part 10, Rev. Proc. 2014-42

2. Public Participant Directory (RPO Registry)

The public search directory operated by the IRS Return Preparer Office verifies valid credentials and qualifications under Revenue Procedure 2014-42.

Attribute System Specification
System Title Directory of Federal Tax Return Preparers with Credentials and Select Qualifications
Hosting Infrastructure Treasury RPO Application Portal (irs.treasury.gov/rpo/)
Governing Authority Revenue Procedure 2014-42; 31 CFR Part 10 (Circular 230)
Search Criteria Geographic (Country, 5-digit ZIP Code, 5–250 mile radius), Last Name (root search), and Credential category filter.
Exclusions Excludes street addresses, phone numbers, PTIN numbers, client reviews, or uncredentialed preparers without AFSP completion.

Credential & Representation Scope Comparison

Designation Classification Representation Rights Before the IRS
AFSP Record of Completion Select Qualification Limited practice: Only before Revenue Agents, Customer Service Representatives, and TAS on returns personally prepared and signed.
Certified Public Accountant (CPA) State Credential Unlimited practice: All administrative IRS levels.
Enrolled Agent (EA) Federal Credential Unlimited practice: All administrative IRS levels.
Attorney State Credential Unlimited practice: All administrative IRS levels.

AFSP Pipeline Criteria (Annual Deadline: Dec 31)

  1. PTIN Renewal: Active and valid for the upcoming filing season.
  2. Continuing Education: 18 hours (Non-exempt: 6-hour AFTR + 10 hours Federal Tax Law + 2 hours Ethics) or 15 hours (Exempt: 10 hours Law + 3 hours Updates + 2 hours Ethics).
  3. Provider Reporting: Formal transmission into the IRS CE Provider Portal.
  4. Circular 230 Consent: Electronic agreement via PTIN account to abide by Subpart B & § 10.51 standards.

3. Hierarchy of Tax Code & Administrative Guidance

Statutory law and administrative publications are organized across distinct precedence levels governing substantial authority standards under IRC § 6662 and § 6694:

Tier / Authority Codification Scope & Characteristics Precedential Status
Statutory Law 26 U.S.C. (IRC) Enacted by Congress (Subtitles A through F). Highest legal tax authority. Absolute precedent
Treasury Regulations 26 C.F.R. Parts 1–602 Promulgated by Treasury/IRS. Includes Final, Temporary (3-year limit), and Proposed. Highest administrative force
Revenue Procedures Rev. Proc. [Yr]-[No] Procedural guidelines, computation safe harbors, and annual inflation adjustments. Precedential across identical fact patterns
Revenue Rulings Rev. Rul. [Yr]-[No] Official application of the law to a specific, published set of facts. Binding on IRS for identical facts
Notices & Announcements Notice / Ann. [Yr]-[No] Interim administrative interpretations, operational relief, and rate announcements. Substantive reliance permitted
Fact Sheets & News Releases FS / IR Series Non-technical informational outreach and compliance summaries. Non-precedential; cannot cite as legal authority
Letter Rulings (PLRs) & TAMs IRC § 6110 Determinations Specific written determinations provided to individual taxpayers. Binds only the recipient taxpayer
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