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ENROLLED AGENT PRT 3 (2 OF 4)
QUESTIONS AND ANSWERS 100% PASS
The Office of Professional Responsibility can censure, suspend, or disbar a practitioner from practice
before the IRS for incompetence or
disreputable conduct. What is considered disreputable conduct? - ✔✔The OPR can censure, suspend, or
disbar a practitioner from practice before the IRS for incompetence or disreputable conduct, such as
giving false or misleading information, or participating in any
way in giving false or misleading information, to the Treasury
Department or any of its officers or employees.
With respect to the contents of an answer filed in rebuttal to a complaint filed by the OPR, the
respondent: - ✔✔With respect to the contents of an answer filed in rebuttal to a complaint filed by the
OPR, the respondent may not deny a material
allegation in the complaint that the respondent knows is true or state
the respondent is without sufficient information to admit or deny an
allegation, unless it is true.
After a decision has been made on a complaint filed by the Office of
Professional Responsibility, either the practitioner or the OPR may appeal the decision. With respect to
filing an appeal of the decision, either party may appeal to the: - ✔✔Within 30 days after the
Administrative Law Judge makes a decision on a complaint filed by the OPR, either the practitioner or
OPR may appeal the decision to the Secretary of the Treasury or delegate.
Emily Charlene © 2025, All Rights Reserved.
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Under Circular 230 rules, the OPR may charge George, a CPA, with
disreputable conduct if he: - ✔✔Under Circular 230 rules, the OPR may charge George, a CPA, with
disreputable conduct if he provides false or misleading information to
an IRS employee. It covers a felony or federal tax evasion only if the
practitioner is convicted of such a crime.
Rhonda and Roger, who are enrolled agents, operate a tax services
partnership. Roger was accused by an IRS agent of offering a bribe
during an audit of a client's tax return and was found guilty. The OPR then suspends Roger from practice
before the IRS for 18 months. Can Rhonda assist Roger? - ✔✔Rhonda cannot knowingly assist Roger in
practicing before the IRS in
any manner during his 18-month suspension. She is not required to
dissolve the partnership, but Roger cannot assist in any tax matter
related to representation.
Based on Circular 230, when may the IRS suspend a CPA from practice? - ✔✔Based on Circular 230, the
IRS may suspend from practice a CPA who was suspended from practice by a State Board of
Accountancy.
The OPR can censure, suspend, or disbar a practitioner from practice
before the IRS for incompetence or disreputable conduct. What is
considered disreputable conduct? - ✔✔OPR can censure, suspend, or disbar a practitioner from practice
before the IRS for incompetence or disreputable conduct, which includes: conviction of any criminal
offense under the revenue laws of
Emily Charlene © 2025, All Rights Reserved.
ENROLLED AGENT PRT 3 (2 OF 4)
QUESTIONS AND ANSWERS 100% PASS
The Office of Professional Responsibility can censure, suspend, or disbar a practitioner from practice
before the IRS for incompetence or
disreputable conduct. What is considered disreputable conduct? - ✔✔The OPR can censure, suspend, or
disbar a practitioner from practice before the IRS for incompetence or disreputable conduct, such as
giving false or misleading information, or participating in any
way in giving false or misleading information, to the Treasury
Department or any of its officers or employees.
With respect to the contents of an answer filed in rebuttal to a complaint filed by the OPR, the
respondent: - ✔✔With respect to the contents of an answer filed in rebuttal to a complaint filed by the
OPR, the respondent may not deny a material
allegation in the complaint that the respondent knows is true or state
the respondent is without sufficient information to admit or deny an
allegation, unless it is true.
After a decision has been made on a complaint filed by the Office of
Professional Responsibility, either the practitioner or the OPR may appeal the decision. With respect to
filing an appeal of the decision, either party may appeal to the: - ✔✔Within 30 days after the
Administrative Law Judge makes a decision on a complaint filed by the OPR, either the practitioner or
OPR may appeal the decision to the Secretary of the Treasury or delegate.
Emily Charlene © 2025, All Rights Reserved.
, 2|Page
Under Circular 230 rules, the OPR may charge George, a CPA, with
disreputable conduct if he: - ✔✔Under Circular 230 rules, the OPR may charge George, a CPA, with
disreputable conduct if he provides false or misleading information to
an IRS employee. It covers a felony or federal tax evasion only if the
practitioner is convicted of such a crime.
Rhonda and Roger, who are enrolled agents, operate a tax services
partnership. Roger was accused by an IRS agent of offering a bribe
during an audit of a client's tax return and was found guilty. The OPR then suspends Roger from practice
before the IRS for 18 months. Can Rhonda assist Roger? - ✔✔Rhonda cannot knowingly assist Roger in
practicing before the IRS in
any manner during his 18-month suspension. She is not required to
dissolve the partnership, but Roger cannot assist in any tax matter
related to representation.
Based on Circular 230, when may the IRS suspend a CPA from practice? - ✔✔Based on Circular 230, the
IRS may suspend from practice a CPA who was suspended from practice by a State Board of
Accountancy.
The OPR can censure, suspend, or disbar a practitioner from practice
before the IRS for incompetence or disreputable conduct. What is
considered disreputable conduct? - ✔✔OPR can censure, suspend, or disbar a practitioner from practice
before the IRS for incompetence or disreputable conduct, which includes: conviction of any criminal
offense under the revenue laws of
Emily Charlene © 2025, All Rights Reserved.
