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.