Which of the following individuals has unlimited representation rights before the IRS?
Ea Representation
Question · Easy
Amended return deadlines
Short
An unenrolled return preparer who holds an Annual Filing Season Program record of completion may represent a taxpayer before the IRS in which of the following situations?
Question · Medium
IRS credential, renewed each year, that anyone paid to complete or help complete federal returns must hold, as must every enrolled agent.
Practice rules
Guess the Term
What constitutes "practice before the IRS" under Circular 230?
Read the clue and guess the term in 6 tries.
Game
A taxpayer's brother, who has no tax credentials, wants to accompany the taxpayer to an IRS audit. Which of the following is TRUE?
IRS unit with exclusive delegated authority over practitioner conduct and discipline, including sanctions under Treasury Circular 230.
Which of the following is required of all paid tax return preparers?
An AFSP (Annual Filing Season Program) completer has which level of representation rights?
Federal account label a business, tax-exempt organization or other entity obtains on Form SS-4.
Which of the following persons may practice before the IRS without being subject to Circular 230?
Swap tiles to line up three of the same term.
Term Match
What are the two paths to becoming an enrolled agent?
Unconscionable charge that a practitioner may not impose for a matter before the IRS; a contingent version is also generally barred.
An individual who has passed all three parts of the Special Enrollment Examination must apply for enrollment using which form?
How often must an enrolled agent renew their enrollment, and what form is used?
Overpayment the government returns to a client, which a practitioner may not endorse or otherwise negotiate.
An enrolled agent completed 14 hours of CE in Year 1, 30 hours in Year 2, and 28 hours in Year 3 of their renewal cycle, including 6 total hours of ethics (2 per year). Does the EA meet the continuing education requirements?
Question · Hard
Flip two cards at a time to find matching terms.
Term Pairs
An enrolled agent who fails to renew their enrollment by the deadline will be placed in what status?
Written designation for the authorization that lets an eligible individual represent a taxpayer before the IRS on Form 2848.
Representation before IRS
During the enrollment application process, which of the following would DISQUALIFY an applicant from becoming an enrolled agent?
Under Circular 230, a practitioner discovers that a client's previously filed return contains a material error. What is the practitioner's obligation?
___ number the IRS assigns the first time a representative submits a third-party consent form.
An enrolled agent wants to represent both a husband and wife who are filing separately and have conflicting interests in a tax dispute. Under Circular 230, the EA may represent both clients if:
Find five hidden terms in a grid of letters.
Term Search
Which of the following fee arrangements is generally PROHIBITED under Circular 230?
The 1986 federal statute at Title 26 that Congress uses to set tax rules.
A practitioner takes a tax return position that has no "reasonable basis" and does not disclose the position on the return. Under Circular 230, the practitioner has:
Which of the following is a potential sanction that the Office of Professional Responsibility (OPR) may impose on a practitioner who violates Circular 230?
Written statement the IRS issues to one taxpayer that applies tax law to that taxpayer's specific facts and may not be used as precedent by others.
Under Circular 230, a practitioner's advertisement may include all of the following EXCEPT:
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An enrolled agent provides written tax advice to a client regarding a complex tax shelter arrangement. Under Circular 230, the written advice must NOT:
Official compilation of the federal tax agency's policies, procedures and guidelines that its employees must follow when administering tax laws.
Which IRS form is used to grant a representative the authority to practice before the IRS on behalf of a taxpayer?
A taxpayer files Form 8821 designating their bookkeeper. What authority does the bookkeeper have?
Enacted in 1966, this law gives any person the right to access federal agency records.
When an enrolled agent files Form 2848 on behalf of a client, the IRS assigns which of the following to the representative?
A taxpayer checks the "Third Party Designee" box on their Form 1040 and names their neighbor. What authority does this grant?
Collection alternative that may let a taxpayer settle a tax debt for less than the full amount when paying in full is impossible or would cause financial hardship.
Unpaid tax debts
Under IRC Section 7216, a tax return preparer who knowingly or recklessly discloses a client's tax return information without consent may face:
An enrolled agent receives a 30-day letter from the IRS on behalf of a client after an audit. The client disagrees with the proposed changes. What is the next step?
Status in which the IRS temporarily suspends most of its efforts to obtain payment because doing so would cause financial hardship.
A taxpayer files a new Form 2848 covering the same tax matters and years as an earlier power of attorney. The taxpayer does not elect to retain the earlier authorization. What happens?
Which of the following represents the highest level of tax authority?
Amount a responsible person may owe for willfully failing to collect or pay over withheld employment taxes.
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