TAX PREPARER REGULATIONS PRACTICE TEST
QUESTIONS WITH CORRECT ANSWERS 2026
1. Who is required to sign a tax return when multiple preparers are involved?
• All preparers involved in the preparation of the return.
• Only the taxpayer must sign the return.
• Only the preparer with primary responsibility for the accuracy of the return; the other
preparers do not need to be disclosed on the return.
• Only the preparer with primary responsibility for the accuracy of the return; however,
the other preparers must be disclosed on the return.
2. What is the primary restriction placed on enrolled agents who are also notaries public
regarding notarizing documents for their clients?
• Zoe cannot notarize documents of the clients she represents before the IRS if the
document relates to a matter administered by the IRS.
• Zoe must resign her notary commission because EAs cannot be notaries.
• Zoe is prohibited from notarizing any documents for clients.
• Zoe can notarize any documents for her tax clients without restrictions.
3. Which of the following is not listed as a "best practice" for practitioners in Circular 230?
• Acting fairly and with integrity in practice before the IRS.
• Consulting other professionals when questions arise about a particular tax issue.
• Advising the client regarding the consequences of advice rendered.
• Communicating clearly with the client regarding the terms of the engagement.
4. What is the primary responsibility of an enrolled agent when preparing documents related to
IRS matters?
• Exercise due diligence
• File tax returns for family members
• Renew his PTIN
• Provide tax advice on social media
QUESTIONS WITH CORRECT ANSWERS 2026
1. Who is required to sign a tax return when multiple preparers are involved?
• All preparers involved in the preparation of the return.
• Only the taxpayer must sign the return.
• Only the preparer with primary responsibility for the accuracy of the return; the other
preparers do not need to be disclosed on the return.
• Only the preparer with primary responsibility for the accuracy of the return; however,
the other preparers must be disclosed on the return.
2. What is the primary restriction placed on enrolled agents who are also notaries public
regarding notarizing documents for their clients?
• Zoe cannot notarize documents of the clients she represents before the IRS if the
document relates to a matter administered by the IRS.
• Zoe must resign her notary commission because EAs cannot be notaries.
• Zoe is prohibited from notarizing any documents for clients.
• Zoe can notarize any documents for her tax clients without restrictions.
3. Which of the following is not listed as a "best practice" for practitioners in Circular 230?
• Acting fairly and with integrity in practice before the IRS.
• Consulting other professionals when questions arise about a particular tax issue.
• Advising the client regarding the consequences of advice rendered.
• Communicating clearly with the client regarding the terms of the engagement.
4. What is the primary responsibility of an enrolled agent when preparing documents related to
IRS matters?
• Exercise due diligence
• File tax returns for family members
• Renew his PTIN
• Provide tax advice on social media
