IRS Enrolled Agent Part 3 Unit 10 TEST
Exam Questions and Answers
For the IRS to consider accepting a taxpayer's reconsideration request:
A. The taxpayer must have already paid the contest additional tax.
B. The taxpayer must have filed a return after the IRS completed a substitute return to
him.
C. The US Tax court must have already issued a ruling in the case.
D. The taxpayer must have signed a closing agreement agreeing to pay the contested
additional tax. - Answer-B
Who may represent a taxpayer in an examination, assuming the proper power of
attorney authorization is in place?
A. The taxpayer's sister.
B. The unenrolled preparer who prepared the tax return under audit.
C. A tax attorney.
D. All of the above. - Answer-D
Cameron's federal income tax return has been under examination. After the revenue
agent issues her report, Cameron must determine how to respond to its findings. Which
of the following choices is not a term the IRS uses to classify a taxpayer's decision
regarding the results of an examination?
A. No change.
B. Agreed.
C. Acknowledge.
D. Unagreed. - Answer-C
The IRS has begun examination of Elaine's income tax return. The IRS would like to ask
her neighbors questions related to the examination. There no pending criminal
investigation into the matter, and there is no evidence that this contact will result in
reprisals against the neighbors or jeopardize collection of the tax liability. Before
contacting the neighbors, the IRS must:
A. Provide Elaine with reasonable notice of the contacts.
B. Make an assessment of Elaine's tax liability.
C. Ask the court for a third-party record keeper subpoena.
D. Mail Elaine a Statutory Notice of Deficiency. - Answer-A
For a jointly filed tax return that has been selected for examination, which of the
following statements is correct?
Exam Questions and Answers
For the IRS to consider accepting a taxpayer's reconsideration request:
A. The taxpayer must have already paid the contest additional tax.
B. The taxpayer must have filed a return after the IRS completed a substitute return to
him.
C. The US Tax court must have already issued a ruling in the case.
D. The taxpayer must have signed a closing agreement agreeing to pay the contested
additional tax. - Answer-B
Who may represent a taxpayer in an examination, assuming the proper power of
attorney authorization is in place?
A. The taxpayer's sister.
B. The unenrolled preparer who prepared the tax return under audit.
C. A tax attorney.
D. All of the above. - Answer-D
Cameron's federal income tax return has been under examination. After the revenue
agent issues her report, Cameron must determine how to respond to its findings. Which
of the following choices is not a term the IRS uses to classify a taxpayer's decision
regarding the results of an examination?
A. No change.
B. Agreed.
C. Acknowledge.
D. Unagreed. - Answer-C
The IRS has begun examination of Elaine's income tax return. The IRS would like to ask
her neighbors questions related to the examination. There no pending criminal
investigation into the matter, and there is no evidence that this contact will result in
reprisals against the neighbors or jeopardize collection of the tax liability. Before
contacting the neighbors, the IRS must:
A. Provide Elaine with reasonable notice of the contacts.
B. Make an assessment of Elaine's tax liability.
C. Ask the court for a third-party record keeper subpoena.
D. Mail Elaine a Statutory Notice of Deficiency. - Answer-A
For a jointly filed tax return that has been selected for examination, which of the
following statements is correct?
