EA Part 3 Question and answers already passed 2025
1. Which of the fol-
Explanation: A tax preparer who has only completed the AFSP has
lowing
the most limited area of practice before the IRS. Enrolled agents,
practitioners has
CPAs, and attorneys all have a wider range of practice before the
the most limited
area of practice IRS.
be- fore the IRS? Correct answer: A tax preparer who has only completed the AFSP.
2. With regards to sanc- Explanation: OPR sanctions include disbarment, suspension, and
censure.
tions made against 4. Which of the follow- ing is correct
tax professionals, about Form 2848, Power of
what type of
sanc- tion will
NOT be im- posed
by the IRS's
Office of Profes-
sional
Responsibility
(OPR)?
disbarment
suspension
incarceration
censure
3. An enrolled
agent is eligible
to practice
before:
, EA Part 3 Question and answers already passed 2025
hough a tax preparer may be subject
Explanation: In signing Form 2848, a representative must declare that
to criminal prosecution in some
cases, the OPR would not be he is not currently suspended or disbarred from practice before
responsible for applying this the IRS. A representative also must declare that he is subject to
penalty. the regulations in
rrect answer: Incarceration.
planation: An enrolled agent can
represent taxpayers before all
levels of the IRS in all 50 states.
Enrolled agents, like attorneys
and certified public accountants
(CPAs), are unrestricted as to
which taxpayers they can
present, what types of tax matters
they can handle, and which IRS
oflces they can represent
clients before. However,
enrolled agents do not have
practice rights before the U.S.
Tax Court or any other U.S.
court.
rrect answer: All levels of the IRS.
,EA Part 3 Question and answers already passed 2025
Attorney and Decla- Circular 230 that govern practice before the IRS. The declaration
is signed
ration of Representa- under penalties of perjury.
tive Correct answer: A representative must declare that he is not currently
? sus- pended or disbarred from practice before the Internal
Revenue Service.
5. The OPR serves a for- Explanation: A sanctions' complaint by the OPR must specify a
date by which
mal complaint of dis- the practitioner is required to respond. The date must be at
least 30 days
reputable conduct after the complaint is served.
on an enrolled agent. Correct answer: At least 30 days.
How long does
he have to
respond to the
complaint?
6. A taxpayer may Explanation: A taxpayer may apply for an EIN online if their principal
ap- ply for an EIN busi- ness is located in the United States or in any U.S.
online Territory. The person
if their principal busi- applying online must have a valid Taxpayer Identification
Number.
ness is located Correct answer: The United States or in any U.S. Territory.
in:
Explanation: Under Circular 230 §10.22, a practitioner will be
7. Madison is an presumed to have exercised due diligence if she relies on the work
en- rolled product of another person, assuming that she used "reasonable
agent who care" in engaging, supervising,
owns her own
tax
practice and has sev- training, and evaluating that person.
eral tax work for her. She spends a con-
preparers who siderable amount of time hiring,
, EA Part 3 Question and answers already passed 2025
super- vising, Correct answer: Madison can be presumed to have exercised due
training, and diligence if she relies on the work product of her preparers.
evaluating her
em- ployees.
Which of the
following
statements
1. Which of the fol-
Explanation: A tax preparer who has only completed the AFSP has
lowing
the most limited area of practice before the IRS. Enrolled agents,
practitioners has
CPAs, and attorneys all have a wider range of practice before the
the most limited
area of practice IRS.
be- fore the IRS? Correct answer: A tax preparer who has only completed the AFSP.
2. With regards to sanc- Explanation: OPR sanctions include disbarment, suspension, and
censure.
tions made against 4. Which of the follow- ing is correct
tax professionals, about Form 2848, Power of
what type of
sanc- tion will
NOT be im- posed
by the IRS's
Office of Profes-
sional
Responsibility
(OPR)?
disbarment
suspension
incarceration
censure
3. An enrolled
agent is eligible
to practice
before:
, EA Part 3 Question and answers already passed 2025
hough a tax preparer may be subject
Explanation: In signing Form 2848, a representative must declare that
to criminal prosecution in some
cases, the OPR would not be he is not currently suspended or disbarred from practice before
responsible for applying this the IRS. A representative also must declare that he is subject to
penalty. the regulations in
rrect answer: Incarceration.
planation: An enrolled agent can
represent taxpayers before all
levels of the IRS in all 50 states.
Enrolled agents, like attorneys
and certified public accountants
(CPAs), are unrestricted as to
which taxpayers they can
present, what types of tax matters
they can handle, and which IRS
oflces they can represent
clients before. However,
enrolled agents do not have
practice rights before the U.S.
Tax Court or any other U.S.
court.
rrect answer: All levels of the IRS.
,EA Part 3 Question and answers already passed 2025
Attorney and Decla- Circular 230 that govern practice before the IRS. The declaration
is signed
ration of Representa- under penalties of perjury.
tive Correct answer: A representative must declare that he is not currently
? sus- pended or disbarred from practice before the Internal
Revenue Service.
5. The OPR serves a for- Explanation: A sanctions' complaint by the OPR must specify a
date by which
mal complaint of dis- the practitioner is required to respond. The date must be at
least 30 days
reputable conduct after the complaint is served.
on an enrolled agent. Correct answer: At least 30 days.
How long does
he have to
respond to the
complaint?
6. A taxpayer may Explanation: A taxpayer may apply for an EIN online if their principal
ap- ply for an EIN busi- ness is located in the United States or in any U.S.
online Territory. The person
if their principal busi- applying online must have a valid Taxpayer Identification
Number.
ness is located Correct answer: The United States or in any U.S. Territory.
in:
Explanation: Under Circular 230 §10.22, a practitioner will be
7. Madison is an presumed to have exercised due diligence if she relies on the work
en- rolled product of another person, assuming that she used "reasonable
agent who care" in engaging, supervising,
owns her own
tax
practice and has sev- training, and evaluating that person.
eral tax work for her. She spends a con-
preparers who siderable amount of time hiring,
, EA Part 3 Question and answers already passed 2025
super- vising, Correct answer: Madison can be presumed to have exercised due
training, and diligence if she relies on the work product of her preparers.
evaluating her
em- ployees.
Which of the
following
statements
