This certificate is intended to prepare students for the Enrolled Agent exam. Course work will cover individual taxation for federal and California returns, small business and corporate tax returns, estate and trust returns, and representing tax clients before the IRS. Experience will be given preparing tax returns for clients in the community.
We project 15-20 students to complete the program annually.
This certificate is intended to prepare students for the Enrolled Agent exam. Part of this program will be a qualifying class (Sierra's BUS 0014) for California Tax Education Council (CTEC) Certification so students are able to prepare taxes in California. The Volunteer Income Tax Assistance classes (Sierra's BUS 0017 and BUS 0018) will give students hands on experience in preparing tax returns for the community. After completion of this certificate, students will be prepared to take the Enrolled Agent exam. This certification will give them the opportunity to prepare taxes for tax and accounting firms or they can be an entrepreneur and prepare returns through their own businesses. This program was developed through a partnership with our tax advisory committee consisting of professionals from local industry and the Internal Revenue Service.
(Y1 or S1)
|BUS 0001||Financial Accounting 1||3||Y1 or S1|
|BUS 0009 or BUS 0014||Federal and Individual Taxation or Federal|
and California Individual Taxation
Y1 or S1
|BUS 0017||Volunteer Income Tax Assistance – Basic||3||Y1 or S1|
|BUS 0015||Taxation for Business & Specialized Returns||4||Y1 or S2|
|BUS 0016||Tax Representation, Practices and Procedures||2||Y1 or S2|
|BUS 0018 OR|
BUS 0028 OR
|Volunteer Income Tax Assistance – Advanced OR|
Independent Study OR
Internship in Business
|3||Y2 or S3 if spring start or Y1 S2 for fall start|
To obtain a Certificate of Achievement in Taxation, students will need to take the BUS 0001 and BUS 0014 first since they are pre-requisites or advisories for the remaining classes. Students can take BUS 0017 without a pre-requisite, but this class (and BUS 0018) are only offered in spring to align with the IRS and state tax deadlines in April (see course sequence above). If a student begins the program in the fall semester, they can take BUS 0001 and BUS 0014 (or BUS 0009) in the fall and BUS 0015, BUS 0016, and BUS 0017 in the spring. The student can wait until spring of the following year to take BUS 0018 or they can take BUS 0028 or BUS 0095 in the spring of year 1 or fall of the second year.