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. Once the section is open and note-taking is permitted, you write them onto the scratch paper — 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.