EA: PART 3 EX 1 TAXPAYER EXAM WITH
COMPLETE SOLUTIONS
1. fEthan fclaimed fthe fEarned fIncome fTax fCredit ffor fthe fpast fseveral fyears. fThe
fIRS faudited fhis freturns fand fdisallowed fthe fEITC fin f2019. fThe fIRS falso ffound
fthat fEthan fclaimed fthe fEITC fdue fto freckless fdisregard fof fthe fEITC frules. fFor
fhow fmany ftax fyears fis fEthan fbarred ffrom fclaiming fthe fEITC? fEthan fcannot fclaim
fthe fEITC ffor:
f
A. f1 fyear. f
B. f2 fyears.
C. f3 fyears.
,D. f4 fyears. f- fcorrect fanswers-1. fThe fanswer fis fB. fEthan fwill fnot fbe fallowed fto
fclaim fthe fcredit ffor fat fleast ftwo ftax fyears. fThere fare fspecial frestrictions fon fEITC
fclaims fby ftaxpayers fwho fhave fhad fprevious fElTC fclaims fdenied. fA ftaxpayer fwho
fclaimed fthe fEITC fdue fto freckless for fintentional fdisregard fof fthe fElTC frules
fcannot fclaim fthe fElTC ffor ftwo ftax fyears. fIf fthe ferror fwas fdue fto ffraud, fthe
ftaxpayer fcannot fclaim fthe fElTC ffor ften ftax fyears.
2. fFor fthe fnon-refundable f$500 f"Other fDependent fCredit," fwhich fof fthe ffollowing
fwould fnot fbe fa fqualifying fperson ffor fthe fpurposes fof fthe fcredit?
f
A. fA fqualifying frelative fof fthe ftaxpayer, f17 fyears fand folder. f
B. fA fqualifying fchild fwith fITIN for fATIN.
C. fA fqualifying frelative fincluding fa ftaxpayer's faging fparent.
D. fA fqualifying fchild fthat fis fthe fdependent fof fanother ftaxpayer. f- fcorrect fanswers-
2. fThe fanswer fis fD. fA fchild fthat fis fthe fqualifying fchild fof fanother ftaxpayer fwould
fnot fbe fa fqualifying fperson ffor fthe fnon-refundable f"Other fDependent fCredit."
3. fFor fthe fIRS fto fgrant fa f"guaranteed" finstallment fagreement, fa ftaxpayer fmust
fhave fnot ffailed fto ffile fany fincome ftax freturns for fpay fany ftax fshown fon fsuch
freturns fduring fany fof fthe fpreceding:
f
A. f3 ftaxable fyears. f
B. f5 ftaxable fyears. f
C. f6 ftaxable fyears.
D. f10 ftaxable fyears. f- fcorrect fanswers-3. fThe fanswer fis fB. fFor fthe fIRS fto fgrant
fa f"guaranteed" finstallment fagreement, fa ftaxpayer fmust fhave fnot ffailed fto ffile fany
fincome ftax freturns for fpay fany ftax fshown fon fsuch freturns fduring fthe fpreceding f5
fyears f(question fbased fon fa freleased fEA fexam fquestion).
4. fCircular f230 foutlines fexpectations ffor fwritten fadvice fprovided fby fa ftax
fpractitioner. fWhich fof fthe ffollowing fis fa fcorrect fstatement?
f
A. fA fpractitioner fcan fuse fthe fpossibility fof fan fIRS faudit fas fa ffactor fin fproviding
fthe fwritten fadvice.
B. fA fpractitioner fmust fnot fuse fthe fpossibility fof fan fIRS faudit fas fa ffactor fin
fproviding fthe fwritten fadvice.
C. fDepending fon fthe fclients findividual fsituation, fa fpractitioner fcan fuse fthe
fpossibility fof fan fIRS faudit fas fa ffactor fin fproviding fthe fwritten fadvice.
D. fA fpractitioner fcan fuse fthe fpossibility fof fan fIRS faudit fas fa ffactor fin fproviding
fthe fwritten fadvice ffor findividual ftaxpayers fbut fnot ffor fbusiness ftaxpayers. f-
fcorrect fanswers-4. fThe fanswer fis fB. fCircular f230 f510.37 fdetails fexpectations ffor
fcertain ftypes fof fwritten fadvice fa fpractitioner fgives fa fclient. fWhen fissuing fwritten
fadvice, fa fpractitioner fcannot ftake finto fconsideration fthe fchances fthat fa ftax freturn
fmay for fmay fnot fbe faudited for fthat fa fparticular fmatter fmay for fmay fnot fbe fraised
fon faudit.
,5. fIf fa ftaxpayer fand fthe fIRS ffail fto fsettle fa fnon-docketed fexamination fcontroversy
fin fthe fIRS fAppeals fOffice, fthe fnext fevent fto foccur fis?
f
A. fIssuance fof fa fnotice fof fdeficiency.
B. fIssuance fof fnotice fand fdemand ffor fpayment.
C. fReturn fof fthe fcase fto fthe fRevenue fAgent ffor ffurther freview. f
D. fReferral fof fthe fcase fto fthe fTaxpayer fAdvocate. f- fcorrect fanswers-5. fThe
fanswer fis fA. fIf fa ftaxpayer fand fthe fIRS ffail fto fsettle fa fnon-docketed fexamination
fcontroversy fin fthe fIRS fAppeals fOffice, fthe fnext fevent fto foccur fis fthe fissuance fof
fa fnotice fof fdeficiency.
6. fWhich fof fthe ffollowing fstatements fis fnot fcorrect fabout fbecoming fan fenrolled
fagent?
f
A. fAll fapplicants fmust fpass fthe fthree fparts fof fthe fSpecial fEnrollment fExamination.
B. fAll fapplicants fmust fpass fa fsuitability fcheck. f
C. fAll fapplicants fmust fbe fat fleast f18 fyears fold.
D. fAll fapplicants fmust fapply ffor fenrollment fby fsubmitting fForm f23. f- fcorrect
fanswers-6. fThe fanswer fis fA. fNot fall fenrolled fagents fare frequired fto fpass fthe fEA
fexam. fThere fare ftwo fpaths fto fbecoming fan fenrolled fagent. fAn findividual fmay
freceive fthe fdesignation fby fvirtue fof fpast femployment fwith fthe fIRS, frather fthan
fby fpassing fthe fthree-part fSpecial fEnrollment fExamination. fAn fEA fcandidate fmust
fpossess fa fminimum fof ffive fyears fof fpast fservice fwith fthe fIRS fand ftechnical
fexperience fas foutlined fin fCircular f230. fA fcandidate fmust fapply fwithin fthree fyears
fof fleaving fthe fIRS.
7. fJudy fis fan fenrolled fagent. fIn f2019, fshe ffires fa fclient ffor fnonpayment. fShe fhad
fbeen frepresenting fthe fclient fin fan fIRS faudit fof ftheir fbusiness. fWhat faction
fshould fJudy ftake fwith fthe fIRS fif fshe fchooses fto fpermanently fend fher
frepresentation fof fthis fparticular fclient?
f
A. fNothing. fIt fis fthe ftaxpayer's fresponsibility fto fnotify fthe fIRS.
B. fShe fmust fcall fthe fIRS fto frevoke fthe fPOA.
C. fShe fshould fformally fwithdraw ffrom fthe fengagement fand fwrite f"WITHDRAW"
facross fthe ftop fof fForm f2848 fand fsend fit fto fthe fIRS fvia fmail for ffax.
D. fShe fcannot fwithdraw ffrom fan faudit fengagement fonce fthe faudit fhas falready
fbegun. f- fcorrect fanswers-7. fThe fanswer fis fC. fJudy fmust fwrite f"WITHDRAW"
facross fthe ftop fof fForm f2848 fand fsend fit fto fthe fIRS fvia fmail for ffax. fIf fan
fenrolled fagent for fother fpractitioner fwishes fto fwithdraw ffrom frepresentation fof fa
fclient, fshe fmust fwrite f"WITHDRAW" facross fthe ftop fof fthe ffirst fpage fof fForm
f2848, fPower fof fAttorney fand fDeclaration fof fRepresentative, fwith fhis fsignature
fand fthe fdate fbelow fit. fIt fmust fbe feither fmailed for ffaxed fto fthe fIRS. fThe fform
fmust fclearly findicate fthe fapplicable ftax fmatters fand fperiods. fIf fa ftaxpayer
fdecides fto frevoke fa fpower fof fattorney, fhe for fshe fmust fwrite f"REVOKE" facross
fthe ftop fof fthe fform fwith fa fsignature fand fthe fdate fbelow fit. fIf fneither fthe
ftaxpayer fnor fthe frepresentative fhas fa fcopy fof fthe fpower fof fattorney, fa fstatement
fof frevocation for fwithdrawal fmay fbe fsent fto fthe fIRS.
, 8. fRory fis fa flicensed fnotary fpublic fas fwell fas fan fenrolled fagent. fRegarding
fRory's fnotary fcommission, fwhich fof fthe ffollowing fstatements fis fcorrect?
f
A. fA ffederally-authorized ftax fpractitioner fis fnot fallowed fto fbe fa fnotary fpublic.
B. fA ffederally-authorized ftax fpractitioner fis frequired fto fbe fa fnotary fpublic.
C. fA ffederally-authorized ftax fpractitioner fcannot fnotarize fany fdocuments fin fwhich
fhe fhas fa fmaterial finterest fin fmatters fbefore fthe fIRS.
D. fA ffederally-authorized ftax fpractitioner fcan fonly fnotarize fdocuments ffor fclients fif
fthey fsign fa fwritten fconsent. f- fcorrect fanswers-8. fanswer fC. fUnder f510.26 fof
fCircular f230, fan fenrolled fpractitioner fis fallowed fto fbe fa fnotary fpublic. fHowever, fa
fnotary fpublic fwho fis femployed fas fcounsel, fattorney, for fagent fin fa fmatter fbefore
fthe fIRS for fwho fhas fa fmaterial finterest fin fthe fmatter fcannot fengage fin fany
fnotary factivities frelated fto fthat fmatter. fThis fincludes fall fenrolled fagents fand fother
ffederally-authorized ftax fpractitioners. fIn fother fwords, fit fis ffine fthat fRory fis fa
fnotary, fbut fhe fcannot fnotarize fdocuments ffor fany faudit fengagement fin fwhich fhe
fis falso frepresenting fthe ftaxpayer.
9. fThe fIRS fOffice fof fAppeals:
f
A. fProvides fan findependent fforum ffor ftaxpayers fto fresolve ftheir fdisagreements
fwith fthe fIRS.
B. fActs fas fa fmediator fbetween fthe fIRS fand fthe fU.S. fTax fCourt.
C. fActs fas fan fadvocate ffor fthe ftaxpayer fagainst fthe fcollection fdivision fof fthe fIRS.
D. fAll fof fthe fabove fstatements fare fcorrect. f- fcorrect fanswers-9. fThe fanswer fis fA.
fThe fIRS fOffice fof fAppeals fprovides ftaxpayers fan findependent fforum ffor
ftaxpayers fto fresolve ftheir fdisagreements fwith fthe fIRS. fThe fIRS fAppeals foffice fis
fan falternative fto fgoing fto fcourt. fThe frole fof fAppeals fis fto fresolve fdisputes fon fa
ffair fand fimpartial fbasis fthat fdoes fnot ffavor feither fthe fgovernment for fthe
ftaxpayer. fAppeals fofficers fare fdirected fto fgive fserious fconsideration fto fsettlement
foffers fby ftaxpayers for ftheir frepresentatives.
10. fAida fis fan fenrolled fagent fwho fe-files fan findividual freturn ffor fher fclient,
fRolando. fHowever, fher fclient's fe-filed freturn fis frejected fby fthe fIRS fjust fone fday
fbefore fthe fdeadline. fAida fcannot fresolve fthe frejection fissue fand fthe freturn fmust
fbe ffiled fon fpaper. fIn forder fto ftimely ffile fthe ftax freturn, fwhat fis fthe fdeadline ffor
ffiling fa fpaper freturn?
f
A. fThe foriginal fdue fdate fof fthe freturn.
B. fFive fcalendar fdays fafter fthe fdate fthe fIRS ffirst frejects fthe fe-filed freturn.
C. fOne fcalendar fday fafter fthe fdate fthat fthe fIRS ffirst frejects fthe freturn. f
D. f30 fcalendar fdays fafter fthe fdate fthe fIRS ffirst frejected fthe freturn. f- fcorrect
fanswers-10. fThe fanswer fis fB. fThe fIRS fprovides fa f"transmission fperfection
fperiod" ffor frejected freturns. fIndividual freturns fare fgiven fa f5-day fperfection fperiod,
fwhile fmost fbusiness freturns fare fgiven fa f10-day fperfection fperiod. fThe ffollowing
ftransmission f"perfection" fdates fpertain fto findividual freturns:
COMPLETE SOLUTIONS
1. fEthan fclaimed fthe fEarned fIncome fTax fCredit ffor fthe fpast fseveral fyears. fThe
fIRS faudited fhis freturns fand fdisallowed fthe fEITC fin f2019. fThe fIRS falso ffound
fthat fEthan fclaimed fthe fEITC fdue fto freckless fdisregard fof fthe fEITC frules. fFor
fhow fmany ftax fyears fis fEthan fbarred ffrom fclaiming fthe fEITC? fEthan fcannot fclaim
fthe fEITC ffor:
f
A. f1 fyear. f
B. f2 fyears.
C. f3 fyears.
,D. f4 fyears. f- fcorrect fanswers-1. fThe fanswer fis fB. fEthan fwill fnot fbe fallowed fto
fclaim fthe fcredit ffor fat fleast ftwo ftax fyears. fThere fare fspecial frestrictions fon fEITC
fclaims fby ftaxpayers fwho fhave fhad fprevious fElTC fclaims fdenied. fA ftaxpayer fwho
fclaimed fthe fEITC fdue fto freckless for fintentional fdisregard fof fthe fElTC frules
fcannot fclaim fthe fElTC ffor ftwo ftax fyears. fIf fthe ferror fwas fdue fto ffraud, fthe
ftaxpayer fcannot fclaim fthe fElTC ffor ften ftax fyears.
2. fFor fthe fnon-refundable f$500 f"Other fDependent fCredit," fwhich fof fthe ffollowing
fwould fnot fbe fa fqualifying fperson ffor fthe fpurposes fof fthe fcredit?
f
A. fA fqualifying frelative fof fthe ftaxpayer, f17 fyears fand folder. f
B. fA fqualifying fchild fwith fITIN for fATIN.
C. fA fqualifying frelative fincluding fa ftaxpayer's faging fparent.
D. fA fqualifying fchild fthat fis fthe fdependent fof fanother ftaxpayer. f- fcorrect fanswers-
2. fThe fanswer fis fD. fA fchild fthat fis fthe fqualifying fchild fof fanother ftaxpayer fwould
fnot fbe fa fqualifying fperson ffor fthe fnon-refundable f"Other fDependent fCredit."
3. fFor fthe fIRS fto fgrant fa f"guaranteed" finstallment fagreement, fa ftaxpayer fmust
fhave fnot ffailed fto ffile fany fincome ftax freturns for fpay fany ftax fshown fon fsuch
freturns fduring fany fof fthe fpreceding:
f
A. f3 ftaxable fyears. f
B. f5 ftaxable fyears. f
C. f6 ftaxable fyears.
D. f10 ftaxable fyears. f- fcorrect fanswers-3. fThe fanswer fis fB. fFor fthe fIRS fto fgrant
fa f"guaranteed" finstallment fagreement, fa ftaxpayer fmust fhave fnot ffailed fto ffile fany
fincome ftax freturns for fpay fany ftax fshown fon fsuch freturns fduring fthe fpreceding f5
fyears f(question fbased fon fa freleased fEA fexam fquestion).
4. fCircular f230 foutlines fexpectations ffor fwritten fadvice fprovided fby fa ftax
fpractitioner. fWhich fof fthe ffollowing fis fa fcorrect fstatement?
f
A. fA fpractitioner fcan fuse fthe fpossibility fof fan fIRS faudit fas fa ffactor fin fproviding
fthe fwritten fadvice.
B. fA fpractitioner fmust fnot fuse fthe fpossibility fof fan fIRS faudit fas fa ffactor fin
fproviding fthe fwritten fadvice.
C. fDepending fon fthe fclients findividual fsituation, fa fpractitioner fcan fuse fthe
fpossibility fof fan fIRS faudit fas fa ffactor fin fproviding fthe fwritten fadvice.
D. fA fpractitioner fcan fuse fthe fpossibility fof fan fIRS faudit fas fa ffactor fin fproviding
fthe fwritten fadvice ffor findividual ftaxpayers fbut fnot ffor fbusiness ftaxpayers. f-
fcorrect fanswers-4. fThe fanswer fis fB. fCircular f230 f510.37 fdetails fexpectations ffor
fcertain ftypes fof fwritten fadvice fa fpractitioner fgives fa fclient. fWhen fissuing fwritten
fadvice, fa fpractitioner fcannot ftake finto fconsideration fthe fchances fthat fa ftax freturn
fmay for fmay fnot fbe faudited for fthat fa fparticular fmatter fmay for fmay fnot fbe fraised
fon faudit.
,5. fIf fa ftaxpayer fand fthe fIRS ffail fto fsettle fa fnon-docketed fexamination fcontroversy
fin fthe fIRS fAppeals fOffice, fthe fnext fevent fto foccur fis?
f
A. fIssuance fof fa fnotice fof fdeficiency.
B. fIssuance fof fnotice fand fdemand ffor fpayment.
C. fReturn fof fthe fcase fto fthe fRevenue fAgent ffor ffurther freview. f
D. fReferral fof fthe fcase fto fthe fTaxpayer fAdvocate. f- fcorrect fanswers-5. fThe
fanswer fis fA. fIf fa ftaxpayer fand fthe fIRS ffail fto fsettle fa fnon-docketed fexamination
fcontroversy fin fthe fIRS fAppeals fOffice, fthe fnext fevent fto foccur fis fthe fissuance fof
fa fnotice fof fdeficiency.
6. fWhich fof fthe ffollowing fstatements fis fnot fcorrect fabout fbecoming fan fenrolled
fagent?
f
A. fAll fapplicants fmust fpass fthe fthree fparts fof fthe fSpecial fEnrollment fExamination.
B. fAll fapplicants fmust fpass fa fsuitability fcheck. f
C. fAll fapplicants fmust fbe fat fleast f18 fyears fold.
D. fAll fapplicants fmust fapply ffor fenrollment fby fsubmitting fForm f23. f- fcorrect
fanswers-6. fThe fanswer fis fA. fNot fall fenrolled fagents fare frequired fto fpass fthe fEA
fexam. fThere fare ftwo fpaths fto fbecoming fan fenrolled fagent. fAn findividual fmay
freceive fthe fdesignation fby fvirtue fof fpast femployment fwith fthe fIRS, frather fthan
fby fpassing fthe fthree-part fSpecial fEnrollment fExamination. fAn fEA fcandidate fmust
fpossess fa fminimum fof ffive fyears fof fpast fservice fwith fthe fIRS fand ftechnical
fexperience fas foutlined fin fCircular f230. fA fcandidate fmust fapply fwithin fthree fyears
fof fleaving fthe fIRS.
7. fJudy fis fan fenrolled fagent. fIn f2019, fshe ffires fa fclient ffor fnonpayment. fShe fhad
fbeen frepresenting fthe fclient fin fan fIRS faudit fof ftheir fbusiness. fWhat faction
fshould fJudy ftake fwith fthe fIRS fif fshe fchooses fto fpermanently fend fher
frepresentation fof fthis fparticular fclient?
f
A. fNothing. fIt fis fthe ftaxpayer's fresponsibility fto fnotify fthe fIRS.
B. fShe fmust fcall fthe fIRS fto frevoke fthe fPOA.
C. fShe fshould fformally fwithdraw ffrom fthe fengagement fand fwrite f"WITHDRAW"
facross fthe ftop fof fForm f2848 fand fsend fit fto fthe fIRS fvia fmail for ffax.
D. fShe fcannot fwithdraw ffrom fan faudit fengagement fonce fthe faudit fhas falready
fbegun. f- fcorrect fanswers-7. fThe fanswer fis fC. fJudy fmust fwrite f"WITHDRAW"
facross fthe ftop fof fForm f2848 fand fsend fit fto fthe fIRS fvia fmail for ffax. fIf fan
fenrolled fagent for fother fpractitioner fwishes fto fwithdraw ffrom frepresentation fof fa
fclient, fshe fmust fwrite f"WITHDRAW" facross fthe ftop fof fthe ffirst fpage fof fForm
f2848, fPower fof fAttorney fand fDeclaration fof fRepresentative, fwith fhis fsignature
fand fthe fdate fbelow fit. fIt fmust fbe feither fmailed for ffaxed fto fthe fIRS. fThe fform
fmust fclearly findicate fthe fapplicable ftax fmatters fand fperiods. fIf fa ftaxpayer
fdecides fto frevoke fa fpower fof fattorney, fhe for fshe fmust fwrite f"REVOKE" facross
fthe ftop fof fthe fform fwith fa fsignature fand fthe fdate fbelow fit. fIf fneither fthe
ftaxpayer fnor fthe frepresentative fhas fa fcopy fof fthe fpower fof fattorney, fa fstatement
fof frevocation for fwithdrawal fmay fbe fsent fto fthe fIRS.
, 8. fRory fis fa flicensed fnotary fpublic fas fwell fas fan fenrolled fagent. fRegarding
fRory's fnotary fcommission, fwhich fof fthe ffollowing fstatements fis fcorrect?
f
A. fA ffederally-authorized ftax fpractitioner fis fnot fallowed fto fbe fa fnotary fpublic.
B. fA ffederally-authorized ftax fpractitioner fis frequired fto fbe fa fnotary fpublic.
C. fA ffederally-authorized ftax fpractitioner fcannot fnotarize fany fdocuments fin fwhich
fhe fhas fa fmaterial finterest fin fmatters fbefore fthe fIRS.
D. fA ffederally-authorized ftax fpractitioner fcan fonly fnotarize fdocuments ffor fclients fif
fthey fsign fa fwritten fconsent. f- fcorrect fanswers-8. fanswer fC. fUnder f510.26 fof
fCircular f230, fan fenrolled fpractitioner fis fallowed fto fbe fa fnotary fpublic. fHowever, fa
fnotary fpublic fwho fis femployed fas fcounsel, fattorney, for fagent fin fa fmatter fbefore
fthe fIRS for fwho fhas fa fmaterial finterest fin fthe fmatter fcannot fengage fin fany
fnotary factivities frelated fto fthat fmatter. fThis fincludes fall fenrolled fagents fand fother
ffederally-authorized ftax fpractitioners. fIn fother fwords, fit fis ffine fthat fRory fis fa
fnotary, fbut fhe fcannot fnotarize fdocuments ffor fany faudit fengagement fin fwhich fhe
fis falso frepresenting fthe ftaxpayer.
9. fThe fIRS fOffice fof fAppeals:
f
A. fProvides fan findependent fforum ffor ftaxpayers fto fresolve ftheir fdisagreements
fwith fthe fIRS.
B. fActs fas fa fmediator fbetween fthe fIRS fand fthe fU.S. fTax fCourt.
C. fActs fas fan fadvocate ffor fthe ftaxpayer fagainst fthe fcollection fdivision fof fthe fIRS.
D. fAll fof fthe fabove fstatements fare fcorrect. f- fcorrect fanswers-9. fThe fanswer fis fA.
fThe fIRS fOffice fof fAppeals fprovides ftaxpayers fan findependent fforum ffor
ftaxpayers fto fresolve ftheir fdisagreements fwith fthe fIRS. fThe fIRS fAppeals foffice fis
fan falternative fto fgoing fto fcourt. fThe frole fof fAppeals fis fto fresolve fdisputes fon fa
ffair fand fimpartial fbasis fthat fdoes fnot ffavor feither fthe fgovernment for fthe
ftaxpayer. fAppeals fofficers fare fdirected fto fgive fserious fconsideration fto fsettlement
foffers fby ftaxpayers for ftheir frepresentatives.
10. fAida fis fan fenrolled fagent fwho fe-files fan findividual freturn ffor fher fclient,
fRolando. fHowever, fher fclient's fe-filed freturn fis frejected fby fthe fIRS fjust fone fday
fbefore fthe fdeadline. fAida fcannot fresolve fthe frejection fissue fand fthe freturn fmust
fbe ffiled fon fpaper. fIn forder fto ftimely ffile fthe ftax freturn, fwhat fis fthe fdeadline ffor
ffiling fa fpaper freturn?
f
A. fThe foriginal fdue fdate fof fthe freturn.
B. fFive fcalendar fdays fafter fthe fdate fthe fIRS ffirst frejects fthe fe-filed freturn.
C. fOne fcalendar fday fafter fthe fdate fthat fthe fIRS ffirst frejects fthe freturn. f
D. f30 fcalendar fdays fafter fthe fdate fthe fIRS ffirst frejected fthe freturn. f- fcorrect
fanswers-10. fThe fanswer fis fB. fThe fIRS fprovides fa f"transmission fperfection
fperiod" ffor frejected freturns. fIndividual freturns fare fgiven fa f5-day fperfection fperiod,
fwhile fmost fbusiness freturns fare fgiven fa f10-day fperfection fperiod. fThe ffollowing
ftransmission f"perfection" fdates fpertain fto findividual freturns:
