ENROLLED AGENT REVISION EXAM 2025/2026 QUESTIONS
WITH SOLUTIONS RATED A+
✔✔How long to you have to protest the denial of your Enrolled Agent Application? -
✔✔You must write a formal written protest as prescribed by the Internal Revenue
Service within 30 days after receipt of the denial.
✔✔Who is a "responsible official?" - ✔✔A responsible official is someone who has an
authority over the Authorized E-Filer Providers e-file operation at a location, is the first
point of contact with the IRS, and has authority to sign revised IRS e-file applications. A
responsible official ensures that the provider adheres to the provisions of the revenue
procedure as well as all the publications and notices governing IRS e-file.
✔✔What records are required to be retained by return preparers? - ✔✔For each return
prepared, the preparer must retain either a completed copy or a list of the taxpayer's
name, TIN, tax year, and type of return as well as the name of the individual signing tax
preparer.
✔✔Who is eligible to be authorized e-file provider? - ✔✔- Electronic Return Originator
(ERO)
- Intermediate Service Provider
- Software Developer
- Transmitter
✔✔When can a rejected electronic return be corrected and re-filed without having a new
8879 signed by the taxpayer? - ✔✔If the change in total income or AGI is less than $50
or if the change in amount owed/refund or total tax is less than $14.
✔✔What are the payment plan options for an Offer in Compromise? - ✔✔- The Lump
Sum Cash Offer is an upfront nonrefundable payment of 20% then the rest paid in 5
payments within 5 months.
- The Periodic Payment Plan involves paying the amount in equal monthly payments
through 6 - 24 months. The first payment must be paid with the request and payments
must be made monthly while the offer is being evaluated by the IRS agent.
✔✔How long can the IRS suspend deadlines for filing a claim for refund if the taxpayer
is affected by a presidentially-declared disaster? - ✔✔One year. This one year
maximum extension applies to all postponements the IRS may provide to presidentially
declared disaster areas, such as deadlines for filing and paying income or employment
taxes and IRA contribution deadlines.
✔✔When is the 3 year statute of limitations for filing a claim for refund extended to 7
years? - ✔✔The statute of limitations for filing a claim for refund is extended to seven
years for claims for refund due to losses from bad debts or worthless securities.
, ✔✔Under what grounds will the IRS accept an offer in compromise? - ✔✔- Doubt as to
liability. This means that there's a genuine dispute as to the existence or amount of the
correct tax debt under the law.
- Doubt as to collectibility. This means that the taxpayer's assets and income are less
than the full amount of the tax liability.
- Effective tax administration. This means that there is no doubt that the tax is legally
owed and that the full amount owed can be collected, but requiring payment in full
would either create an economic hardship or would be unfair and inequitable because of
exceptional circumstances.
✔✔Are IRS employees bound by revenue rulings? - ✔✔Yes
✔✔Paid preparation of what kind of return would qualify someone as being a "tax return
preparer" by the IRS? - ✔✔- Income tax return
- Estate & gift tax return
- Employment tax return
- Miscellaneous excise tax return
- Alcohol tobacco and other excise tax returns
✔✔How many hours of continuing education must an enrolled agent complete each
enrollment cycle? - ✔✔You must complete a minimum of 72 hours of continuing
education each enrollment cycle (3 years). You must complete a minimum of 16 each
year.
✔✔Circular 230 requires tax return preparers to exercise due diligence in what three
specific situations? - ✔✔A preparer must exercise due diligence as to accuracy in
(1)any action involving tax returns or any other document related to IRS matters, (2)oral
or written representations made to the department of treasury or the IRS, and (3)oral or
written representation made to a client regarding any IRS matter.
✔✔Can someone with a power of attorney delegate or substitute authority to another
individual? - ✔✔Authority may be delegated or substituted for the taxpayer by the
individual with the power of attorney if the power to delegate or substitute was
specifically granted in the original power of attorney. If the authority is delegated to
another individual then both the old and new power of attorney holders have authority. If
the authority is substituted then only the new power of attorney holder will have
authority.
✔✔What is the "checkbox authority" on form 1040? - ✔✔The "checkbox authority" on
form 1040, if checked, authorizes the IRS and a third party to share information about
the return. The checkbox authority will expire after one year.
WITH SOLUTIONS RATED A+
✔✔How long to you have to protest the denial of your Enrolled Agent Application? -
✔✔You must write a formal written protest as prescribed by the Internal Revenue
Service within 30 days after receipt of the denial.
✔✔Who is a "responsible official?" - ✔✔A responsible official is someone who has an
authority over the Authorized E-Filer Providers e-file operation at a location, is the first
point of contact with the IRS, and has authority to sign revised IRS e-file applications. A
responsible official ensures that the provider adheres to the provisions of the revenue
procedure as well as all the publications and notices governing IRS e-file.
✔✔What records are required to be retained by return preparers? - ✔✔For each return
prepared, the preparer must retain either a completed copy or a list of the taxpayer's
name, TIN, tax year, and type of return as well as the name of the individual signing tax
preparer.
✔✔Who is eligible to be authorized e-file provider? - ✔✔- Electronic Return Originator
(ERO)
- Intermediate Service Provider
- Software Developer
- Transmitter
✔✔When can a rejected electronic return be corrected and re-filed without having a new
8879 signed by the taxpayer? - ✔✔If the change in total income or AGI is less than $50
or if the change in amount owed/refund or total tax is less than $14.
✔✔What are the payment plan options for an Offer in Compromise? - ✔✔- The Lump
Sum Cash Offer is an upfront nonrefundable payment of 20% then the rest paid in 5
payments within 5 months.
- The Periodic Payment Plan involves paying the amount in equal monthly payments
through 6 - 24 months. The first payment must be paid with the request and payments
must be made monthly while the offer is being evaluated by the IRS agent.
✔✔How long can the IRS suspend deadlines for filing a claim for refund if the taxpayer
is affected by a presidentially-declared disaster? - ✔✔One year. This one year
maximum extension applies to all postponements the IRS may provide to presidentially
declared disaster areas, such as deadlines for filing and paying income or employment
taxes and IRA contribution deadlines.
✔✔When is the 3 year statute of limitations for filing a claim for refund extended to 7
years? - ✔✔The statute of limitations for filing a claim for refund is extended to seven
years for claims for refund due to losses from bad debts or worthless securities.
, ✔✔Under what grounds will the IRS accept an offer in compromise? - ✔✔- Doubt as to
liability. This means that there's a genuine dispute as to the existence or amount of the
correct tax debt under the law.
- Doubt as to collectibility. This means that the taxpayer's assets and income are less
than the full amount of the tax liability.
- Effective tax administration. This means that there is no doubt that the tax is legally
owed and that the full amount owed can be collected, but requiring payment in full
would either create an economic hardship or would be unfair and inequitable because of
exceptional circumstances.
✔✔Are IRS employees bound by revenue rulings? - ✔✔Yes
✔✔Paid preparation of what kind of return would qualify someone as being a "tax return
preparer" by the IRS? - ✔✔- Income tax return
- Estate & gift tax return
- Employment tax return
- Miscellaneous excise tax return
- Alcohol tobacco and other excise tax returns
✔✔How many hours of continuing education must an enrolled agent complete each
enrollment cycle? - ✔✔You must complete a minimum of 72 hours of continuing
education each enrollment cycle (3 years). You must complete a minimum of 16 each
year.
✔✔Circular 230 requires tax return preparers to exercise due diligence in what three
specific situations? - ✔✔A preparer must exercise due diligence as to accuracy in
(1)any action involving tax returns or any other document related to IRS matters, (2)oral
or written representations made to the department of treasury or the IRS, and (3)oral or
written representation made to a client regarding any IRS matter.
✔✔Can someone with a power of attorney delegate or substitute authority to another
individual? - ✔✔Authority may be delegated or substituted for the taxpayer by the
individual with the power of attorney if the power to delegate or substitute was
specifically granted in the original power of attorney. If the authority is delegated to
another individual then both the old and new power of attorney holders have authority. If
the authority is substituted then only the new power of attorney holder will have
authority.
✔✔What is the "checkbox authority" on form 1040? - ✔✔The "checkbox authority" on
form 1040, if checked, authorizes the IRS and a third party to share information about
the return. The checkbox authority will expire after one year.
