ENROLLED AGENT FINAL PAPER 2025/2026 QUESTIONS
WITH SOLUTIONS RATED A+
✔✔Circular 230, Sec. 10.6(e) states a minimum of ____ hours of continuing education
credit must be completed each year of the enrollment cycle. - ✔✔16
✔✔Janice has been enrolled to practice before the IRS since 1997. Her Social Security
number ends in 2. When may she destroy records documenting her continuing
education from January 2020? - ✔✔April 1, 2026
✔✔An appeal from the initial decision ordering disbarment is made to - ✔✔The
Secretary of the Treasury.
✔✔How is a proceeding for violation of the regulations in Circular 230 instituted against
an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent,
or enrolled actuary? - ✔✔The IRS representative signs a complaint naming the
attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or
enrolled actuary and files the complaint with the Administrative Law Judge.
✔✔The period of renewal for the next enrollment cycle for enrolled agents whose Social
Security numbers end in 0, 1, 2, or 3 will be - ✔✔November 1, 2021 through January
31, 2022.
✔✔A tax preparer has advised a company to take a position on its tax return. The tax
preparer believes that there is a 75% possibility that the position will be sustained if
audited by the IRS. If the position is not sustained, an accuracy-related penalty and a
late-payment penalty would apply. What is the tax preparer's responsibility regarding
disclosure of the penalty to the company? - ✔✔The tax preparer is responsible for
disclosing BOTH penalties to the company.
✔✔Maude, an attorney, has been charged by the IRS with acts of misconduct. Which
form of evidence is Maude NOT permitted to introduce at the hearing? - ✔✔Letters
✔✔After a decision has been made on a complaint filed by the IRS, the practitioner or
IRS may appeal the decision... - ✔✔Within 30 days from the date of the administrative
law judge's decision, either party may appeal to the Secretary of the Treasury or his or
her delegate.
✔✔Does the IRS gave the ability to regulate the process of preparing tax returns? -
✔✔NO
✔✔Which of the following may be cited to sustain a position - ✔✔Revenue Rulings
Treasury Decisions
Tax Conventions
, ✔✔A tax information authorization (TIA) or power of attorney (POA) is not required of a
representative who - ✔✔Represents an administrator at a conference on an estate tax
case and is the administrator's attorney of record before the court where the estate is
administered.
✔✔What is an online provider? - ✔✔
✔✔What is an electronic return originator? - ✔✔
✔✔What is a software developer? - ✔✔
✔✔What is a transmitter? - ✔✔
✔✔In order to request an abatement of interest, the taxpayer must - ✔✔Contact the IRS
in writing
✔✔The IRS promulgates regulations that have the force and effect of law. This process
is known as - ✔✔Rulemaking
✔✔If a taxpayer's return is rejected by the IRS and the ERO cannot fix the problem and
retransmit the return in the time prescribed, the ERO must make reasonable attempts to
notify the taxpayer of the reject. How long from the time the return is rejected does the
ERO have to try to contact the taxpayer? - ✔✔
✔✔What is a revenue ruling? - ✔✔
✔✔What is a revenue procedure? - ✔✔
✔✔Which of the following explains the meaning of a statutory provision? - ✔✔
✔✔Which is a primary tax source? - ✔✔Treaties
✔✔A Form 1065, U.S. Partnership Return , must be filed electronically if the number of
partners exceeds - ✔✔100
✔✔Books of account or records sufficient to establish the amount of gross income,
deductions, credit, or other matters required to be shown in any tax or information return
- ✔✔Must be maintained as long as the contents may be material in administration of
any internal revenue law.
✔✔Which e-file provider option allows taxpayers to self-prepare returns by entering
return data directly on software downloaded from an Internet site? - ✔✔Online provider.
WITH SOLUTIONS RATED A+
✔✔Circular 230, Sec. 10.6(e) states a minimum of ____ hours of continuing education
credit must be completed each year of the enrollment cycle. - ✔✔16
✔✔Janice has been enrolled to practice before the IRS since 1997. Her Social Security
number ends in 2. When may she destroy records documenting her continuing
education from January 2020? - ✔✔April 1, 2026
✔✔An appeal from the initial decision ordering disbarment is made to - ✔✔The
Secretary of the Treasury.
✔✔How is a proceeding for violation of the regulations in Circular 230 instituted against
an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent,
or enrolled actuary? - ✔✔The IRS representative signs a complaint naming the
attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or
enrolled actuary and files the complaint with the Administrative Law Judge.
✔✔The period of renewal for the next enrollment cycle for enrolled agents whose Social
Security numbers end in 0, 1, 2, or 3 will be - ✔✔November 1, 2021 through January
31, 2022.
✔✔A tax preparer has advised a company to take a position on its tax return. The tax
preparer believes that there is a 75% possibility that the position will be sustained if
audited by the IRS. If the position is not sustained, an accuracy-related penalty and a
late-payment penalty would apply. What is the tax preparer's responsibility regarding
disclosure of the penalty to the company? - ✔✔The tax preparer is responsible for
disclosing BOTH penalties to the company.
✔✔Maude, an attorney, has been charged by the IRS with acts of misconduct. Which
form of evidence is Maude NOT permitted to introduce at the hearing? - ✔✔Letters
✔✔After a decision has been made on a complaint filed by the IRS, the practitioner or
IRS may appeal the decision... - ✔✔Within 30 days from the date of the administrative
law judge's decision, either party may appeal to the Secretary of the Treasury or his or
her delegate.
✔✔Does the IRS gave the ability to regulate the process of preparing tax returns? -
✔✔NO
✔✔Which of the following may be cited to sustain a position - ✔✔Revenue Rulings
Treasury Decisions
Tax Conventions
, ✔✔A tax information authorization (TIA) or power of attorney (POA) is not required of a
representative who - ✔✔Represents an administrator at a conference on an estate tax
case and is the administrator's attorney of record before the court where the estate is
administered.
✔✔What is an online provider? - ✔✔
✔✔What is an electronic return originator? - ✔✔
✔✔What is a software developer? - ✔✔
✔✔What is a transmitter? - ✔✔
✔✔In order to request an abatement of interest, the taxpayer must - ✔✔Contact the IRS
in writing
✔✔The IRS promulgates regulations that have the force and effect of law. This process
is known as - ✔✔Rulemaking
✔✔If a taxpayer's return is rejected by the IRS and the ERO cannot fix the problem and
retransmit the return in the time prescribed, the ERO must make reasonable attempts to
notify the taxpayer of the reject. How long from the time the return is rejected does the
ERO have to try to contact the taxpayer? - ✔✔
✔✔What is a revenue ruling? - ✔✔
✔✔What is a revenue procedure? - ✔✔
✔✔Which of the following explains the meaning of a statutory provision? - ✔✔
✔✔Which is a primary tax source? - ✔✔Treaties
✔✔A Form 1065, U.S. Partnership Return , must be filed electronically if the number of
partners exceeds - ✔✔100
✔✔Books of account or records sufficient to establish the amount of gross income,
deductions, credit, or other matters required to be shown in any tax or information return
- ✔✔Must be maintained as long as the contents may be material in administration of
any internal revenue law.
✔✔Which e-file provider option allows taxpayers to self-prepare returns by entering
return data directly on software downloaded from an Internet site? - ✔✔Online provider.
