EA PART 3 || ALL SOLVED.
A practitioner may seek reinstatement after correct answers 5 YEARS
Circular 230 Sec.10.6(e) States how many continuing education credits must an enrolled agent
complete ? correct answers A minimum of 16 hours must be completed in each year of the
enrollment cycle
Censure correct answers is a public reprimand to practitioners who violate the rules of practice.
Censured practitioners may be subject to conditions imposed for a reasonable period in light of
the gravity of the violation.
Suspension correct answers A suspended practitioner is not allowed to practice before the IRS
while the suspension is in effect.
Records Disclosure
The IRS will make available for public inspection the roster of: correct answers a) Persons
enrolled to practice;
b) Persons censured, suspended, or disbarred from practice before the IRS; and
c) Persons on the roster of all disqualified appraisers.
The initial decision for disbarment of an enrolled agent is made by correct answers The
administrative law judge
An appeal from the initial decision ordering disbarment is made to? correct answers The
Secretary of the Treasury
After a decision has been made on a complaint filed by the IRS, the practitioner or IRS may
appeal the decision within how many days correct answers 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
, To maintain active enrollment to practice before the IRS, enrolled agents must: correct answers
renew enrollment every third year after initial enrollment is granted
Which form is used to file for a renewal? correct answers Form 8554, Application for Renewal
of Enrollment to Practice Before the Internal Revenue Service.
Application for renewal is based on the last digit of the enrolled agent's Social Security number
or tax identification number: 0, 1, 2, or 3, correct answers except those who receive their initial
enrollment after November 1, 2024, must apply for renewal between November 1, 2024, and
January 31, 2025. The renewal is effective April 1, 2025.
Application for renewal is based on the last digit of the enrolled agent's Social Security number
or tax identification number: 4, 5, or 6 correct answers except those who receive their initial
enrollment after November 1, 2025, must apply for renewal between November 1, 2025, and
January 31, 2026. The renewal is effective April 1, 2026.
Application for renewal is based on the last digit of the enrolled agent's Social Security number
or tax identification number: 7, 8, or 9 correct answers except those who receive their initial
enrollment after November 1, 2023, must apply for renewal between November 1, 2023, and
January 31, 2024. The renewal is effective April 1, 2024.
Continuing Education correct answers Renewal is conditioned on completing a minimum of 72
hours of continuing education (CE) credits during the 3-year enrollment cycle, including at least
16 hours in each of the 3 enrollment years (each enrollment year runs from January 1 to
December 31).
With regard to qualifying CE credit hours, how long should should an e.a retaing copies,
applying for renewal correct answers Each individual applying for renewal must retain for a
period of 4 years following the date of renewal of enrollment the documentation required with
regard to qualifying CE credit hours.
A practitioner may seek reinstatement after correct answers 5 YEARS
Circular 230 Sec.10.6(e) States how many continuing education credits must an enrolled agent
complete ? correct answers A minimum of 16 hours must be completed in each year of the
enrollment cycle
Censure correct answers is a public reprimand to practitioners who violate the rules of practice.
Censured practitioners may be subject to conditions imposed for a reasonable period in light of
the gravity of the violation.
Suspension correct answers A suspended practitioner is not allowed to practice before the IRS
while the suspension is in effect.
Records Disclosure
The IRS will make available for public inspection the roster of: correct answers a) Persons
enrolled to practice;
b) Persons censured, suspended, or disbarred from practice before the IRS; and
c) Persons on the roster of all disqualified appraisers.
The initial decision for disbarment of an enrolled agent is made by correct answers The
administrative law judge
An appeal from the initial decision ordering disbarment is made to? correct answers The
Secretary of the Treasury
After a decision has been made on a complaint filed by the IRS, the practitioner or IRS may
appeal the decision within how many days correct answers 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
, To maintain active enrollment to practice before the IRS, enrolled agents must: correct answers
renew enrollment every third year after initial enrollment is granted
Which form is used to file for a renewal? correct answers Form 8554, Application for Renewal
of Enrollment to Practice Before the Internal Revenue Service.
Application for renewal is based on the last digit of the enrolled agent's Social Security number
or tax identification number: 0, 1, 2, or 3, correct answers except those who receive their initial
enrollment after November 1, 2024, must apply for renewal between November 1, 2024, and
January 31, 2025. The renewal is effective April 1, 2025.
Application for renewal is based on the last digit of the enrolled agent's Social Security number
or tax identification number: 4, 5, or 6 correct answers except those who receive their initial
enrollment after November 1, 2025, must apply for renewal between November 1, 2025, and
January 31, 2026. The renewal is effective April 1, 2026.
Application for renewal is based on the last digit of the enrolled agent's Social Security number
or tax identification number: 7, 8, or 9 correct answers except those who receive their initial
enrollment after November 1, 2023, must apply for renewal between November 1, 2023, and
January 31, 2024. The renewal is effective April 1, 2024.
Continuing Education correct answers Renewal is conditioned on completing a minimum of 72
hours of continuing education (CE) credits during the 3-year enrollment cycle, including at least
16 hours in each of the 3 enrollment years (each enrollment year runs from January 1 to
December 31).
With regard to qualifying CE credit hours, how long should should an e.a retaing copies,
applying for renewal correct answers Each individual applying for renewal must retain for a
period of 4 years following the date of renewal of enrollment the documentation required with
regard to qualifying CE credit hours.
