1. "Practice before the IRS" does not include:
A. Communicating directly with the IRS on behalf of a taxpayer regard ·1n g his rights or
liabilities.
B. Representing a taxpayer at an IRS examination.
C. Representing taxpayers before the IRS appeals division.
D. Representation of a taxpayer in the U.S. Tax Court. - ANSWER D
2. Cameron is an enrolled agent who takes a continuing education class from an approved
IRS provider. T~e
class runs continuously from 9 a.m. until 11:45 a.m., when there is a break for lunch. How
many CPE credits
will Cameron receive for the morning session of the class?
A. One.
B. Two.
C. Three.
D. Four. - ANSWER C
3. When does a new EA's enrollment take effect?
A. On the date he applies for enrollment with the IRS.
B. On the date listed on his enrollment card.
C. On the date he receives his enrollment card.
D. On the first day of January after he receives his enrollment card. - ANSWER B
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, 4. Denise and Gabriela are best friends. They are not family members. Gabriela must appear
before the IRS
for an examination. Denise wants to appear before the IRS on her friend's behalf, though she
is not a
practitioner. Which of the following statements is correct?
A. Denise may represent Gabriela before the IRS without Gabriela being present.
B. Denise may advocate for Gabriela to the best of her ability.
C. Denise may appear before the IRS as a witness and communicate information.
D. Denise may not appear before the IRS in any capacity. - ANSWER C
5. Which of the following individuals is required to obtain a PTIN?
A. A CPA who does not prepare any tax returns.
B. An EA who works for a CPA firm, but does not sign any tax returns.
C. A tax attorney who only does representation of clients in the U.S. court system.
D. A retired accountant who prepares tax returns for free for his family. - ANSWER B
6 Matthew is a full-time employee for Parkway Partnership. He is not an EA, attorney, or
CPA. Parkway
requests that Matthew represent the partnership in connection with an IRS audit. Which of
the follwing
statements is correct?
A Matthew is allowed to represent the partnership before the IRS.
B. Matthew is not allowed to represent the partnership before the IRS.
C. Matthew is only allowed to represent individual partners before t he IRS.
D. None of the above. - ANSWER A
7. What 1s the enrollment cycle for enrolled agents?
A The enrollment cycle is the year after t he effective dat e of renewal. . d t f
· d"ng the effective a e o
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A. Communicating directly with the IRS on behalf of a taxpayer regard ·1n g his rights or
liabilities.
B. Representing a taxpayer at an IRS examination.
C. Representing taxpayers before the IRS appeals division.
D. Representation of a taxpayer in the U.S. Tax Court. - ANSWER D
2. Cameron is an enrolled agent who takes a continuing education class from an approved
IRS provider. T~e
class runs continuously from 9 a.m. until 11:45 a.m., when there is a break for lunch. How
many CPE credits
will Cameron receive for the morning session of the class?
A. One.
B. Two.
C. Three.
D. Four. - ANSWER C
3. When does a new EA's enrollment take effect?
A. On the date he applies for enrollment with the IRS.
B. On the date listed on his enrollment card.
C. On the date he receives his enrollment card.
D. On the first day of January after he receives his enrollment card. - ANSWER B
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, 4. Denise and Gabriela are best friends. They are not family members. Gabriela must appear
before the IRS
for an examination. Denise wants to appear before the IRS on her friend's behalf, though she
is not a
practitioner. Which of the following statements is correct?
A. Denise may represent Gabriela before the IRS without Gabriela being present.
B. Denise may advocate for Gabriela to the best of her ability.
C. Denise may appear before the IRS as a witness and communicate information.
D. Denise may not appear before the IRS in any capacity. - ANSWER C
5. Which of the following individuals is required to obtain a PTIN?
A. A CPA who does not prepare any tax returns.
B. An EA who works for a CPA firm, but does not sign any tax returns.
C. A tax attorney who only does representation of clients in the U.S. court system.
D. A retired accountant who prepares tax returns for free for his family. - ANSWER B
6 Matthew is a full-time employee for Parkway Partnership. He is not an EA, attorney, or
CPA. Parkway
requests that Matthew represent the partnership in connection with an IRS audit. Which of
the follwing
statements is correct?
A Matthew is allowed to represent the partnership before the IRS.
B. Matthew is not allowed to represent the partnership before the IRS.
C. Matthew is only allowed to represent individual partners before t he IRS.
D. None of the above. - ANSWER A
7. What 1s the enrollment cycle for enrolled agents?
A The enrollment cycle is the year after t he effective dat e of renewal. . d t f
· d"ng the effective a e o
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