Federal tax procedures on the REG CPA Exam
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Federal tax procedures is tested on the REG section of the CPA Exam as blueprint group REG.I.C, in REG Area I, Ethics, Professional Responsibilities and Federal Tax Procedures, which carries 10 to 20% of the section.
- Section
- REG, Regulation
- Area
- REG.I, Ethics, Professional Responsibilities and Federal Tax Procedures, 10 to 20% of the section
- Group
- REG.I.C, Federal tax procedures
- Sources mapped
- 17
Which law is tested under federal tax procedures on REG?
On the REG section, federal tax procedures is tested against 17 sources: IRC Sec. 6212 (Notice of deficiency); IRC Sec. 6213 (Restrictions applicable to deficiencies; petition to Tax Court); IRC Sec. 6501 (Limitations on assessment and collection); IRC Sec. 6502 (Collection after assessment); IRC Sec. 6503 (Suspension of running of period of limitation); IRC Sec. 6511 (Limitations on credit or refund); IRC Sec. 6513 (Time return deemed filed and tax considered paid); IRC Sec. 6532 (Periods of limitation on suits); IRC Sec. 6601 (Interest on underpayment, nonpayment, or extensions of time for payment, of tax); IRC Sec. 6651 (Failure to file tax return or to pay tax); IRC Sec. 6654 (Failure by individual to pay estimated income tax); IRC Sec. 6662 (Imposition of accuracy-related penalty on underpayments); IRC Sec. 6663 (Imposition of fraud penalty); IRC Sec. 6664 (Definitions and special rules); IRC Sec. 7602 (Examination of books and witnesses); IRC Sec. 7605 (Time and place of examination); IRC Sec. 7803 (Commissioner of Internal Revenue; other officials).
| Source | What it covers | Also tested in |
|---|---|---|
| IRC Sec. 6212 | Notice of deficiency | Only here |
| IRC Sec. 6213 | Restrictions applicable to deficiencies; petition to Tax Court | Only here |
| IRC Sec. 6501 | Limitations on assessment and collection | REG.I.D |
| IRC Sec. 6502 | Collection after assessment | Only here |
| IRC Sec. 6503 | Suspension of running of period of limitation | Only here |
| IRC Sec. 6511 | Limitations on credit or refund | REG.I.D |
| IRC Sec. 6513 | Time return deemed filed and tax considered paid | Only here |
| IRC Sec. 6532 | Periods of limitation on suits | Only here |
| IRC Sec. 6601 | Interest on underpayment, nonpayment, or extensions of time for payment, of tax | Only here |
| IRC Sec. 6651 | Failure to file tax return or to pay tax | Only here |
| IRC Sec. 6654 | Failure by individual to pay estimated income tax | TCP.I.A |
| IRC Sec. 6662 | Imposition of accuracy-related penalty on underpayments | REG.I.A, REG.I.D |
| IRC Sec. 6663 | Imposition of fraud penalty | REG.I.D |
| IRC Sec. 6664 | Definitions and special rules | REG.I.D |
| IRC Sec. 7602 | Examination of books and witnesses | Only here |
| IRC Sec. 7605 | Time and place of examination | Only here |
| IRC Sec. 7803 | Commissioner of Internal Revenue; other officials | Only here |
Is federal tax procedures also tested outside REG?
Yes. 1 of the 17 sources behind REG.I.C are also tested in TCP: IRC Sec. 6654 (Failure by individual to pay estimated income tax) in TCP.I.A.
Area, group and weight are the AICPA published blueprint. Pass rates are the AICPA published candidate pass rates for 2026 through Q2, read from AICPA & CIMA on 2026-09-30. The AICPA publishes them quarterly. Which Code sections, rules and standards each group is tested against is PocketCPA's own mapping, built from the citations in its lessons and its blind-verified questions. Section captions are the US Code's own headings, from the Legal Information Institute.
Every REG blueprint group · What is tested on REG · Which standards the CPA Exam tests
Common questions
Is federal tax procedures tested on the CPA Exam?
Federal tax procedures is tested on the REG section of the CPA Exam as blueprint group REG.I.C, in REG Area I, Ethics, Professional Responsibilities and Federal Tax Procedures, which carries 10 to 20% of the section.