Academic Catalogs

Enrolled Agent Tax Specialist, Certificate of Achievement

Banner Code: 2_CM_TAX

Not Financial Aid Eligible

This program provides a study of federal and state taxation principles and regulations, with emphasis on tax computation and preparation of tax returns and forms. Areas of tax administration, tax planning, and emerging tax issues are explored. This program is designed for students who wish to work in the field of tax accounting. The program also prepares students for the Internal Revenue Service (IRS) Special Enrollment Examination to become an enrolled agent. An enrolled agent is a tax practitioner who is authorized to practice before the IRS with respect to all taxation matters and is the highest credential granted by the IRS.

Potential careers students may enter upon completion are as follows:

  • Tax associate
  • Independent tax practitioner
  • Tax preparer
  • Tax advisor
  • Licensed tax consultant

Program Level Learning Outcomes

Upon completion of this program, students will be able to:

  1. Identify the taxable entities and explain their basic tax treatment.
  2. Utilize the principles of taxation to prepare a variety of tax returns, forms, reconciliations, and supporting schedules for individuals and business entities.
  3. State the rationale for tax law and the multiple objectives of tax policy makers.
  4. Assess how taxes affect economic decisions of taxable entities as they relate to tax planning and public policy.
  5. Outline the major elements of tax administration: information dissemination, tax collection, reviews and audits of tax returns, the appeals process, appearing before the IRS, and other aspects with respect to enforcement of the Internal Revenue Code and related Regulations.

Certificate of Achievement Requirements

This certificate goes through the State approval process and requires a minimum of 12 units of coursework in a particular academic or occupational area. The certificate programs normally include only those courses which have a direct bearing upon specialized occupational competency since the objective of earning the career certificate is immediate employment in a specialized area. Upon successful completion of the program and completing the application, the student will receive the certificate and be recognized at the graduation ceremony. In order to earn a Certificate of Achievement all courses that apply to the certificate must be completed with a minimum grade of “C” in each course unless otherwise stated. A minimum of 12 units in residence at GWC is required, and 50 percent of the certificate program must be completed at GWC.

Course Title Units
Required Courses
ACCT G101Financial Accounting4
ACCT G111Individual Income Taxation3
ACCT G113Business Income Taxation3
ACCT G115Issues In Taxation I--EA and CPA Exam Preparation3
Total Units13

Recommended Program Sequence

These sequences are general maps for students to finish all requirements for the Certificate. There may be advisories or time requirements that students may want to consider before following these maps. Students are advised to meet with a GWC Counselor for alternate sequencing.

Year 1:

Course Title Units
Semester 1
ACCT G111Individual Income Taxation3
ACCT G115Issues In Taxation I--EA and CPA Exam Preparation3
Course Title Units
Semester 2
ACCT G101Financial Accounting4
ACCT G113Business Income Taxation3