Ethics, Professional Responsibilities & Federal Tax Procedures
Circular 230, preparer penalties, the tax authority hierarchy, and IRS procedure.
REG · the section everyone fears
I’d never taken a real tax class — no background, no clue where to start. What got me through REG wasn’t more lectures. It was a set of mnemonics I built so the entire section could be dumped onto the Prometric scratch paper from memory. Every one of them is in here.
No tax background. Three weeks. A 91 on the section most people fear most.— Grace, founder

REG feels impossible because tax is a wall of rules, limits, and exceptions with nothing to hang them on. Mnemonics give you the hooks. Instead of rereading the same pages, you memorize a handful of keys — and each one unlocks a whole topic the moment you write it down.
Your REG arsenal
These are real mnemonics from the REG notes. At Prometric, you write them onto the scratch paper the second the section starts — then work the exam from your own cheat sheet, pulled from memory.
And many more across all five Areas. Read REG Area I free →
Five Areas, each with full mnemonic-driven notes and 30 original practice MCQs. Area I is free to preview.
Circular 230, preparer penalties, the tax authority hierarchy, and IRS procedure.
Agency, contracts, sales, secured transactions, and debtor-creditor relationships.
Basis, holding period, capital gains & losses, §1231, and cost recovery.
Filing status, gross income, adjustments, itemized deductions, QBI, and credits.
C corps, S corps, partnerships, the DRD, book-vs-tax (M-1/M-3), and exempt orgs.
Area I of REG (and every section) is free — no account needed. Full access to all five REG Areas, plus FAR, AUD, ISC, BAR, and TCP, is $19/month. Cancel anytime.