ENROLLED AGENT PRT 3 (2 OF 4)
UPDATED ACTUAL Questions and
CORRECT Answers
The Office of Professional Responsibility can censure, suspend, or disbar a practitioner from
practice before the IRS for incompetence or
disreputable conduct. What is considered disreputable conduct? - CORRECT ANSWER -
The OPR can censure, suspend, or disbar a practitioner from practice before the IRS for
incompetence or disreputable conduct, such as giving false or misleading information, or
participating in any
way in giving false or misleading information, to the Treasury
Department or any of its officers or employees.
With respect to the contents of an answer filed in rebuttal to a complaint filed by the OPR, the
respondent: - CORRECT ANSWER - With respect to the contents of an answer filed in
rebuttal to a complaint filed by the OPR, the respondent may not deny a material
allegation in the complaint that the respondent knows is true or state
the respondent is without sufficient information to admit or deny an
allegation, unless it is true.
After a decision has been made on a complaint filed by the Office of
Professional Responsibility, either the practitioner or the OPR may appeal the decision. With
respect to filing an appeal of the decision, either party may appeal to the: - CORRECT
ANSWER - Within 30 days after the Administrative Law Judge makes a decision on a
complaint filed by the OPR, either the practitioner or OPR may appeal the decision to the
Secretary of the Treasury or delegate.
Under Circular 230 rules, the OPR may charge George, a CPA, with
disreputable conduct if he: - CORRECT ANSWER - Under Circular 230 rules, the OPR
may charge George, a CPA, with
disreputable conduct if he provides false or misleading information to
, an IRS employee. It covers a felony or federal tax evasion only if the
practitioner is convicted of such a crime.
Rhonda and Roger, who are enrolled agents, operate a tax services
partnership. Roger was accused by an IRS agent of offering a bribe
during an audit of a client's tax return and was found guilty. The OPR then suspends Roger from
practice before the IRS for 18 months. Can Rhonda assist Roger? - CORRECT
ANSWER - Rhonda cannot knowingly assist Roger in practicing before the IRS in
any manner during his 18-month suspension. She is not required to
dissolve the partnership, but Roger cannot assist in any tax matter
related to representation.
Based on Circular 230, when may the IRS suspend a CPA from practice? - CORRECT
ANSWER - Based on Circular 230, the IRS may suspend from practice a CPA who was
suspended from practice by a State Board of Accountancy.
The OPR can censure, suspend, or disbar a practitioner from practice
before the IRS for incompetence or disreputable conduct. What is
considered disreputable conduct? - CORRECT ANSWER - OPR can censure, suspend, or
disbar a practitioner from practice
before the IRS for incompetence or disreputable conduct, which includes: conviction of any
criminal offense under the revenue laws of
the U. S.; conviction of any criminal offense involving dishonesty or
breach of trust; and giving false or misleading information, or
participating in any way in giving false or misleading information, to
the DOT or any officer or employee thereof.
Josephine Jones, an enrolled agent, received a complaint from the OPR. With respect to the
contents of the answer she files in rebuttal to the complaint, Josephine: - CORRECT
ANSWER - In response to the complaint from the OPR, Josephine Jones, an
enrolled agent, must specifically admit or deny each allegation set
UPDATED ACTUAL Questions and
CORRECT Answers
The Office of Professional Responsibility can censure, suspend, or disbar a practitioner from
practice before the IRS for incompetence or
disreputable conduct. What is considered disreputable conduct? - CORRECT ANSWER -
The OPR can censure, suspend, or disbar a practitioner from practice before the IRS for
incompetence or disreputable conduct, such as giving false or misleading information, or
participating in any
way in giving false or misleading information, to the Treasury
Department or any of its officers or employees.
With respect to the contents of an answer filed in rebuttal to a complaint filed by the OPR, the
respondent: - CORRECT ANSWER - With respect to the contents of an answer filed in
rebuttal to a complaint filed by the OPR, the respondent may not deny a material
allegation in the complaint that the respondent knows is true or state
the respondent is without sufficient information to admit or deny an
allegation, unless it is true.
After a decision has been made on a complaint filed by the Office of
Professional Responsibility, either the practitioner or the OPR may appeal the decision. With
respect to filing an appeal of the decision, either party may appeal to the: - CORRECT
ANSWER - Within 30 days after the Administrative Law Judge makes a decision on a
complaint filed by the OPR, either the practitioner or OPR may appeal the decision to the
Secretary of the Treasury or delegate.
Under Circular 230 rules, the OPR may charge George, a CPA, with
disreputable conduct if he: - CORRECT ANSWER - Under Circular 230 rules, the OPR
may charge George, a CPA, with
disreputable conduct if he provides false or misleading information to
, an IRS employee. It covers a felony or federal tax evasion only if the
practitioner is convicted of such a crime.
Rhonda and Roger, who are enrolled agents, operate a tax services
partnership. Roger was accused by an IRS agent of offering a bribe
during an audit of a client's tax return and was found guilty. The OPR then suspends Roger from
practice before the IRS for 18 months. Can Rhonda assist Roger? - CORRECT
ANSWER - Rhonda cannot knowingly assist Roger in practicing before the IRS in
any manner during his 18-month suspension. She is not required to
dissolve the partnership, but Roger cannot assist in any tax matter
related to representation.
Based on Circular 230, when may the IRS suspend a CPA from practice? - CORRECT
ANSWER - Based on Circular 230, the IRS may suspend from practice a CPA who was
suspended from practice by a State Board of Accountancy.
The OPR can censure, suspend, or disbar a practitioner from practice
before the IRS for incompetence or disreputable conduct. What is
considered disreputable conduct? - CORRECT ANSWER - OPR can censure, suspend, or
disbar a practitioner from practice
before the IRS for incompetence or disreputable conduct, which includes: conviction of any
criminal offense under the revenue laws of
the U. S.; conviction of any criminal offense involving dishonesty or
breach of trust; and giving false or misleading information, or
participating in any way in giving false or misleading information, to
the DOT or any officer or employee thereof.
Josephine Jones, an enrolled agent, received a complaint from the OPR. With respect to the
contents of the answer she files in rebuttal to the complaint, Josephine: - CORRECT
ANSWER - In response to the complaint from the OPR, Josephine Jones, an
enrolled agent, must specifically admit or deny each allegation set
