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Enrolled agent exam 3 Questions and
Answers 100% Pass
FORM 8879- IRS e-file Signature Authorization - ✔✔Authorizes an ERO to enter the
taxpayers PIN on individual income tax returns
Form 8878 - ✔✔Authorizes an ERO to enter the taxpayers pin on extension forms 4868
and 2350
Resubmit every check to return without additional signatures if the amounts for total
income is not more than how much? - ✔✔50 dollars
If the ER O does not require additional signatures to resubmit the reject return, if the
amounts of income tax, withheld or amount, you owe different, no more than how
many dollars? - ✔✔14 dollars
How long must form 8879 be available to the IRS? - ✔✔3 years
Safeguard Rule - ✔✔Requires that financial institutions develop, implement and
maintain an information security program.
The IRS six security, privacy and business standards to better serve taxpayers? -
✔✔Extended validation SSL certificate, external vulnerability scan, information privacy
Katelyn Whitman© 2025, All Rights Reserved.
,2|Page
and safeguard policies, protection against bulk filing or fraudulent income tax returns,
public domain name registration, reporting of security incidents.
Identity protection pin, IPPIN - ✔✔A six digit number that prevents someone else from
filing a tax return, using a taxpayers Social Security number. The IRS uses the IPPIN to
verify identity when a taxpayer files and electronic or paper tax return.
Form 14039 - ✔✔Identity Theft Affidavit
Where to place a fraud alert on credit reports for businesses - ✔✔Dun and Brad Street,
Equifax, experian, Trans Union.
If an individual suspects identity theft, what are the three major credit bureaus they
should place a fraud alert with? - ✔✔Equifax, experian, trans union.
FTC, financial privacy rule, requires financial institutions, including tax return prepares
to do what? - ✔✔Give their customers privacy notices
The IRS return preparer office RPO - ✔✔Responsible for issuing PTINS, acting on
applications for enrollment and administering AFSP testing and continuing education
The office of professional responsibility - ✔✔They are responsible for the enforcement
of curricular,230 conduct issues
Who may practice before the IRS? - ✔✔Attorneys, CPAs, enrolled agents, and enrolled
actuaries, Low income tax pair, clinic student interns, IRS annual filing season program.
Katelyn Whitman© 2025, All Rights Reserved.
, 3|Page
Unenrolled return preparer cannot? - ✔✔Represent a taxpayer, execute, closing
agreements, extend the statutory. For tax assessment, or collection of tax, execute
waivers, execute claims for refund, receive refund checks.
Examples of a unenrolled individual? - ✔✔Individuals of their immediate family, an
officer of a corporation, a designated partnership representative, full-time employee
may represent their employer, if it is Sherry, individual that has representation that
takes place outside the United States.
Who cannot practice before the IRS? - ✔✔Individuals who are not eligible or lost
privilege, corporations, associations, partnerships, and other non-individuals.
What professionals have unlimited representation rights? - ✔✔Enrolled agents,
attorneys, and CPA's.
Form 2587 - ✔✔Application for Special Enrollment Examination
Form 23, application for enrollment to practice before the internal revenue service. -
✔✔Used for individuals who have passed the examination or are applying based on
past service.
Once enrolled, how often do practitioners need to renew their enrollment? - ✔✔Under a
three year enrollment cycle.
What determines when a renewal happens? - ✔✔It depends on the last digit of the
Social Security number, or EIN of a practitioner.
Katelyn Whitman© 2025, All Rights Reserved.
Enrolled agent exam 3 Questions and
Answers 100% Pass
FORM 8879- IRS e-file Signature Authorization - ✔✔Authorizes an ERO to enter the
taxpayers PIN on individual income tax returns
Form 8878 - ✔✔Authorizes an ERO to enter the taxpayers pin on extension forms 4868
and 2350
Resubmit every check to return without additional signatures if the amounts for total
income is not more than how much? - ✔✔50 dollars
If the ER O does not require additional signatures to resubmit the reject return, if the
amounts of income tax, withheld or amount, you owe different, no more than how
many dollars? - ✔✔14 dollars
How long must form 8879 be available to the IRS? - ✔✔3 years
Safeguard Rule - ✔✔Requires that financial institutions develop, implement and
maintain an information security program.
The IRS six security, privacy and business standards to better serve taxpayers? -
✔✔Extended validation SSL certificate, external vulnerability scan, information privacy
Katelyn Whitman© 2025, All Rights Reserved.
,2|Page
and safeguard policies, protection against bulk filing or fraudulent income tax returns,
public domain name registration, reporting of security incidents.
Identity protection pin, IPPIN - ✔✔A six digit number that prevents someone else from
filing a tax return, using a taxpayers Social Security number. The IRS uses the IPPIN to
verify identity when a taxpayer files and electronic or paper tax return.
Form 14039 - ✔✔Identity Theft Affidavit
Where to place a fraud alert on credit reports for businesses - ✔✔Dun and Brad Street,
Equifax, experian, Trans Union.
If an individual suspects identity theft, what are the three major credit bureaus they
should place a fraud alert with? - ✔✔Equifax, experian, trans union.
FTC, financial privacy rule, requires financial institutions, including tax return prepares
to do what? - ✔✔Give their customers privacy notices
The IRS return preparer office RPO - ✔✔Responsible for issuing PTINS, acting on
applications for enrollment and administering AFSP testing and continuing education
The office of professional responsibility - ✔✔They are responsible for the enforcement
of curricular,230 conduct issues
Who may practice before the IRS? - ✔✔Attorneys, CPAs, enrolled agents, and enrolled
actuaries, Low income tax pair, clinic student interns, IRS annual filing season program.
Katelyn Whitman© 2025, All Rights Reserved.
, 3|Page
Unenrolled return preparer cannot? - ✔✔Represent a taxpayer, execute, closing
agreements, extend the statutory. For tax assessment, or collection of tax, execute
waivers, execute claims for refund, receive refund checks.
Examples of a unenrolled individual? - ✔✔Individuals of their immediate family, an
officer of a corporation, a designated partnership representative, full-time employee
may represent their employer, if it is Sherry, individual that has representation that
takes place outside the United States.
Who cannot practice before the IRS? - ✔✔Individuals who are not eligible or lost
privilege, corporations, associations, partnerships, and other non-individuals.
What professionals have unlimited representation rights? - ✔✔Enrolled agents,
attorneys, and CPA's.
Form 2587 - ✔✔Application for Special Enrollment Examination
Form 23, application for enrollment to practice before the internal revenue service. -
✔✔Used for individuals who have passed the examination or are applying based on
past service.
Once enrolled, how often do practitioners need to renew their enrollment? - ✔✔Under a
three year enrollment cycle.
What determines when a renewal happens? - ✔✔It depends on the last digit of the
Social Security number, or EIN of a practitioner.
Katelyn Whitman© 2025, All Rights Reserved.
