Practice Before the IRS || 100% Accurate Answers.
What is the IRS Return Preparer Office (RPO)? correct answers Responsible for implementing
the new requirements and oversight of the IRS return preparer program. Works with Office of
Professional Responsibility (OPR)
What are the duties of the director of the Office of Professional Responsibility (OPR)? correct
answers -Acting on application for enrollment to practice before the IRS
-Inquiries on matters under the Director's jurisdiction
-Institutes' disciplinary proceedings related to practitioners
What is an unenrolled tax return preparer? correct answers Individual other than attorney, CPA,
EA, or enrolled actuary who prepares and signs a taxpayer's return as the preparer but is NOT
required to sign the return
What is Practice before the IRS? correct answers All matters connected with a presentation to the
IRS relating to a taxpayer's rights, privileges, or liabilities under laws or regulations administered
by IRS, including:
--Preparing documents (does not include preparing tax return)
--Filing documents
--Corresponding and communicating with the IRS
--Representing a taxpayer at conferences, hearings or meetings with IRS
--Rendering written advice with respect to any entity, transaction, plan or arrangement
Who may practice before IRS? correct answers -Attorneys
-CPAs
-Enrolled agents
-Enrolled retirement plan agents
-Enrolled actuaries
, -IRS Annual Filing Season Program (AFSP)
What are two tasks that anyone can perform and do not constitute practice before the IRS?
correct answers -Appearing as a witness for a taxpayer before the IRS
-Furnishing information at the request of the IRS
How often must you renew enrollment? correct answers Every three eyars
When does the IRS process applications for renewal? correct answers Nov 1-Jan 31
When are renewed enrollments effective? correct answers April 1 following period of application
What is the continuing education requirement for an EA? correct answers -16 hours annually (at
least two of those must be for ethics or professional conduct)
-Total for every three year cycle is 72 hours
-Requirements are prorated if enrollment occurs in the middle of an enrollment cycle at a rate of
2 hours for each month or part of month enrolled.
What is an enrolled agent? correct answers An enrolled agent is a tax professional, who has
demonstrated special competence in tax matters, applied for enrollment, and has been issued an
enrollment card.
What is a contingent fee? correct answers A fee that is based on whether or not a position on a
tax return is challenged
What are the only circumstances in which a tax professional can charge a contingent fee? correct
answers -IRS examination or challenge of a return
-Claim for credit or refund connected to IRS penalties or determination of statutory interest
-Judicial proceeding
What is the IRS Return Preparer Office (RPO)? correct answers Responsible for implementing
the new requirements and oversight of the IRS return preparer program. Works with Office of
Professional Responsibility (OPR)
What are the duties of the director of the Office of Professional Responsibility (OPR)? correct
answers -Acting on application for enrollment to practice before the IRS
-Inquiries on matters under the Director's jurisdiction
-Institutes' disciplinary proceedings related to practitioners
What is an unenrolled tax return preparer? correct answers Individual other than attorney, CPA,
EA, or enrolled actuary who prepares and signs a taxpayer's return as the preparer but is NOT
required to sign the return
What is Practice before the IRS? correct answers All matters connected with a presentation to the
IRS relating to a taxpayer's rights, privileges, or liabilities under laws or regulations administered
by IRS, including:
--Preparing documents (does not include preparing tax return)
--Filing documents
--Corresponding and communicating with the IRS
--Representing a taxpayer at conferences, hearings or meetings with IRS
--Rendering written advice with respect to any entity, transaction, plan or arrangement
Who may practice before IRS? correct answers -Attorneys
-CPAs
-Enrolled agents
-Enrolled retirement plan agents
-Enrolled actuaries
, -IRS Annual Filing Season Program (AFSP)
What are two tasks that anyone can perform and do not constitute practice before the IRS?
correct answers -Appearing as a witness for a taxpayer before the IRS
-Furnishing information at the request of the IRS
How often must you renew enrollment? correct answers Every three eyars
When does the IRS process applications for renewal? correct answers Nov 1-Jan 31
When are renewed enrollments effective? correct answers April 1 following period of application
What is the continuing education requirement for an EA? correct answers -16 hours annually (at
least two of those must be for ethics or professional conduct)
-Total for every three year cycle is 72 hours
-Requirements are prorated if enrollment occurs in the middle of an enrollment cycle at a rate of
2 hours for each month or part of month enrolled.
What is an enrolled agent? correct answers An enrolled agent is a tax professional, who has
demonstrated special competence in tax matters, applied for enrollment, and has been issued an
enrollment card.
What is a contingent fee? correct answers A fee that is based on whether or not a position on a
tax return is challenged
What are the only circumstances in which a tax professional can charge a contingent fee? correct
answers -IRS examination or challenge of a return
-Claim for credit or refund connected to IRS penalties or determination of statutory interest
-Judicial proceeding
