ENROLLED AGENT PRT 3 (2 OF 4) 100% VERIFIED
QUESTIONS & 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 answers 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 answers 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 answers
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 answers 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 answers
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 answers
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 answers 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 answers In
response to the complaint from the OPR, Josephine Jones, an
enrolled agent, must specifically admit or deny each allegation set
forth in the complaint, except she may state she is without sufficient
information to admit or deny a specific allegation if that is true.
Under Circular 230 rules, the IRS may suspend a tax professional for: correct answers Under
Circular 230 rules, the IRS may suspend a tax professional for
incompetence as a paid return preparer. The other actions are not
covered by Circular 230. Note: Conviction of criminal offenses under the U.S. revenue laws,
criminal offenses involving dishonesty or breach of trust, and any felony that renders a
practitioner unfit to practice are subject to Circular 230 rules as disreputable conduct.
Stuart Light, an enrolled agent, received a complaint from the OPR
charging him with disreputable conduct. In the complaint, the OPR is
not required to provide: correct answers The OPR complaint against Enrolled Agent Stuart
Light for
disreputable conduct is not required to list the identity of the employee
who recommended the action against Stuart. The complaint must
include: a demand for an answer to the charges, the specific sanctions recommended, and the
charges against Stuart.
A minimum of how many hours of continuing education credit must be
completed during each enrollment cycle? correct answers A minimum of 72 hours of
continuing education credit must be
completed during each enrollment cycle.
Janice has been an enrolled agent, enrolled to practice before the IRS, since 1985 and has
been saving her CPE records every year since that date. When may she destroy her records
documenting the continuing professional education she completes each year? correct answers
Janice may destroy records documenting the continuing professional education she completes
each year three years after the date of the EA renewal for which the CPE is credited.
For purposes of Circular 230 (regulations governing practice), the
definition of tax return includes: correct answers For purposes of Circular 230 (regulations
governing practice), the
definition of a tax return includes both an amended return and a claim
for refund. See Circular 230 §10.2.
John and Jane are each claiming their son Sam as a dependent child
on their individual tax returns. Jason, a tax practitioner, may represent
QUESTIONS & 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 answers 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 answers 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 answers
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 answers 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 answers
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 answers
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 answers 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 answers In
response to the complaint from the OPR, Josephine Jones, an
enrolled agent, must specifically admit or deny each allegation set
forth in the complaint, except she may state she is without sufficient
information to admit or deny a specific allegation if that is true.
Under Circular 230 rules, the IRS may suspend a tax professional for: correct answers Under
Circular 230 rules, the IRS may suspend a tax professional for
incompetence as a paid return preparer. The other actions are not
covered by Circular 230. Note: Conviction of criminal offenses under the U.S. revenue laws,
criminal offenses involving dishonesty or breach of trust, and any felony that renders a
practitioner unfit to practice are subject to Circular 230 rules as disreputable conduct.
Stuart Light, an enrolled agent, received a complaint from the OPR
charging him with disreputable conduct. In the complaint, the OPR is
not required to provide: correct answers The OPR complaint against Enrolled Agent Stuart
Light for
disreputable conduct is not required to list the identity of the employee
who recommended the action against Stuart. The complaint must
include: a demand for an answer to the charges, the specific sanctions recommended, and the
charges against Stuart.
A minimum of how many hours of continuing education credit must be
completed during each enrollment cycle? correct answers A minimum of 72 hours of
continuing education credit must be
completed during each enrollment cycle.
Janice has been an enrolled agent, enrolled to practice before the IRS, since 1985 and has
been saving her CPE records every year since that date. When may she destroy her records
documenting the continuing professional education she completes each year? correct answers
Janice may destroy records documenting the continuing professional education she completes
each year three years after the date of the EA renewal for which the CPE is credited.
For purposes of Circular 230 (regulations governing practice), the
definition of tax return includes: correct answers For purposes of Circular 230 (regulations
governing practice), the
definition of a tax return includes both an amended return and a claim
for refund. See Circular 230 §10.2.
John and Jane are each claiming their son Sam as a dependent child
on their individual tax returns. Jason, a tax practitioner, may represent
