EA PART 3 SECTION 1 Set Exam And
Solutions 100% Correct
Find the item below that is not considered practice before the IRS - Answer -
✔✔Appearing as a witness for the taxpayer
Developing persons are authorized to represent a taxpayer before the IRS - Answer -
✔✔all the answers are correct
An individual representing a member of his or her immediate family
A regular full-time employee of an individual employer representing the employer
An officer or full-time employee of a corporation representing the corporation
which of the following statements is true with respect to the limited practice of an
unenrolled return preparer who completed the IRS AFSP? - Answer - ✔✔An unenrolled
preparer who completed the IRS AFSP cannot receive refund checks
For taxpayers who want someone to represent them in their absence at an examination
or an appeal within the IRS, all the following statements are true except - Answer -
✔✔The representative can be anyone who helped the taxpayer prepare the return
Which of the following acts constitutes representation before the IRS? - Answer -
✔✔Executing a closing agreement on behalf of a corporate taxpayer
identify the individual below who is not eligible to practice before the IRS. None of the
individuals are under suspension or disbarment - Answer - ✔✔Certified Financial
Planner
Which of the following individuals qualifies as a practitioner under circular 230? -
Answer - ✔✔all of the answers are correct
Certified public accountant
Enrolled actuary
Attorney
All of the following types of individuals may practice before the IRS except - Answer -
✔✔Certified financial advisors
with regard to the categories of individuals who may practice before the Internal
Revenue Service, which of the following statements is true? - Answer - ✔✔Under the
limited practice provisions in circular 230, an individual who is under suspension or
disbarment from practice before the IRS may not engage in limited practice before the
IRS
, Which of the following is not practicing before the Internal Revenue Service? - Answer -
✔✔Furnishing information at the request of the IRS or appearing as a witness for a
taxpayer
Which of the following statements is true with respect to the limited practice of an
unenrolled return repair? - Answer - ✔✔an unenrolled return preparer may not
represent the taxpayer before certain types of internal revenue service personnel with
with respect to an examination regarding the return that he or she prepared unless they
satisfy the annual filing season program requirements
Larry Smith passed all parts of the special enrollment examination in October of year
one. Larry submitted the required forms to become an enrolled agent. Larry failed the
suitability test performed by the Internal Revenue Service, and the IRS informed Larry
that he was denied participation and provided him with the reasons for the denial. Larry
received the notice on January 20, year 2. What action should Larry take to appeal the
denial received from the IRS? - Answer - ✔✔Larry must file a written appeal no later
than the 19th of February with the secretary of the treasury or his designee
With regard to the categories of individuals who may practice before the Internal
Revenue Service, all of the following statements are true, except - Answer - ✔✔A
practitioner who is not an enrolled agent, a CPA, or an attorney, who signed a return as
having prepared it for the taxpayer, May, with proper authorization from the taxpayer,
appear as the taxpayers representative before any office of the IRS with respect to the
taxpayers tax liability for the period covered by that return
All of the following individuals are eligible to practice (on a limited basis) before the IRS
EXCEPT - Answer - ✔✔A limited partner in a partnership may represent the partnership
Which of the following defines how a person can practice before the Internal Revenue
Service? - Answer - ✔✔Prepare and file the necessary documents with the IRS for the
taxpayer.
All of the following practice before the internal revenue service except - Answer - ✔✔An
individual convicted of any offense involving dishonesty or breach of trust
with respect to the annual filing season program (AFSP) participants, which of the
following is true? - Answer - ✔✔AFSP participants may represent taxpayers whose
returns they prepared and signed, but only before revenue agents, customer, service,
representatives, and similar IRS employees
rich, and enrolled agent, is currently representing Dana before the internal revenue
service. Mike, Dana's former business partner, ask Rich to represent him before the
internal revenue service. Not withstanding the extent of a conflict of interest between
Dana and Mike, Rich may still represent Mike before the internal revenue service if
certain requirements are met. Which of the following statements is not a requirement
Solutions 100% Correct
Find the item below that is not considered practice before the IRS - Answer -
✔✔Appearing as a witness for the taxpayer
Developing persons are authorized to represent a taxpayer before the IRS - Answer -
✔✔all the answers are correct
An individual representing a member of his or her immediate family
A regular full-time employee of an individual employer representing the employer
An officer or full-time employee of a corporation representing the corporation
which of the following statements is true with respect to the limited practice of an
unenrolled return preparer who completed the IRS AFSP? - Answer - ✔✔An unenrolled
preparer who completed the IRS AFSP cannot receive refund checks
For taxpayers who want someone to represent them in their absence at an examination
or an appeal within the IRS, all the following statements are true except - Answer -
✔✔The representative can be anyone who helped the taxpayer prepare the return
Which of the following acts constitutes representation before the IRS? - Answer -
✔✔Executing a closing agreement on behalf of a corporate taxpayer
identify the individual below who is not eligible to practice before the IRS. None of the
individuals are under suspension or disbarment - Answer - ✔✔Certified Financial
Planner
Which of the following individuals qualifies as a practitioner under circular 230? -
Answer - ✔✔all of the answers are correct
Certified public accountant
Enrolled actuary
Attorney
All of the following types of individuals may practice before the IRS except - Answer -
✔✔Certified financial advisors
with regard to the categories of individuals who may practice before the Internal
Revenue Service, which of the following statements is true? - Answer - ✔✔Under the
limited practice provisions in circular 230, an individual who is under suspension or
disbarment from practice before the IRS may not engage in limited practice before the
IRS
, Which of the following is not practicing before the Internal Revenue Service? - Answer -
✔✔Furnishing information at the request of the IRS or appearing as a witness for a
taxpayer
Which of the following statements is true with respect to the limited practice of an
unenrolled return repair? - Answer - ✔✔an unenrolled return preparer may not
represent the taxpayer before certain types of internal revenue service personnel with
with respect to an examination regarding the return that he or she prepared unless they
satisfy the annual filing season program requirements
Larry Smith passed all parts of the special enrollment examination in October of year
one. Larry submitted the required forms to become an enrolled agent. Larry failed the
suitability test performed by the Internal Revenue Service, and the IRS informed Larry
that he was denied participation and provided him with the reasons for the denial. Larry
received the notice on January 20, year 2. What action should Larry take to appeal the
denial received from the IRS? - Answer - ✔✔Larry must file a written appeal no later
than the 19th of February with the secretary of the treasury or his designee
With regard to the categories of individuals who may practice before the Internal
Revenue Service, all of the following statements are true, except - Answer - ✔✔A
practitioner who is not an enrolled agent, a CPA, or an attorney, who signed a return as
having prepared it for the taxpayer, May, with proper authorization from the taxpayer,
appear as the taxpayers representative before any office of the IRS with respect to the
taxpayers tax liability for the period covered by that return
All of the following individuals are eligible to practice (on a limited basis) before the IRS
EXCEPT - Answer - ✔✔A limited partner in a partnership may represent the partnership
Which of the following defines how a person can practice before the Internal Revenue
Service? - Answer - ✔✔Prepare and file the necessary documents with the IRS for the
taxpayer.
All of the following practice before the internal revenue service except - Answer - ✔✔An
individual convicted of any offense involving dishonesty or breach of trust
with respect to the annual filing season program (AFSP) participants, which of the
following is true? - Answer - ✔✔AFSP participants may represent taxpayers whose
returns they prepared and signed, but only before revenue agents, customer, service,
representatives, and similar IRS employees
rich, and enrolled agent, is currently representing Dana before the internal revenue
service. Mike, Dana's former business partner, ask Rich to represent him before the
internal revenue service. Not withstanding the extent of a conflict of interest between
Dana and Mike, Rich may still represent Mike before the internal revenue service if
certain requirements are met. Which of the following statements is not a requirement
