ENROLLED AGENT PRT 3 (2 OF 4) || Graded A+.
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? correct answers 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: correct answers 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: correct answers 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.
Under Circular 230 rules, the OPR may charge George, a CPA, with
disreputable conduct if he: correct answers 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? correct answers 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? correct answers 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? correct answers Conviction of any criminal offense under the
revenue laws of
the U. S.; conviction of any criminal offense involving dishonesty or
breach of trust; and giving false or misleading information, or
participating in any way in giving false or misleading information, to
the DOT or any officer or employee thereof.
Josephine Jones, an enrolled agent, received a complaint from the OPR. With respect to the
contents of the answer she files in rebuttal to the complaint, Josephine: correct answers Must
specifically admit or deny each allegation set
forth in the complaint, except she may state she is without sufficient
information to admit or deny a specific allegation if that is true.
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? correct answers 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: correct answers 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: correct answers 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.
Under Circular 230 rules, the OPR may charge George, a CPA, with
disreputable conduct if he: correct answers 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? correct answers 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? correct answers 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? correct answers Conviction of any criminal offense under the
revenue laws of
the U. S.; conviction of any criminal offense involving dishonesty or
breach of trust; and giving false or misleading information, or
participating in any way in giving false or misleading information, to
the DOT or any officer or employee thereof.
Josephine Jones, an enrolled agent, received a complaint from the OPR. With respect to the
contents of the answer she files in rebuttal to the complaint, Josephine: correct answers Must
specifically admit or deny each allegation set
forth in the complaint, except she may state she is without sufficient
information to admit or deny a specific allegation if that is true.
