IRS SEE Part 3 || with Complete Solution.
Contingent Fees correct answers -Services re: challenge of original return
-Amended returns: before written notice or before 120 days after written notice
-Services provided to mitigate interest, penalties
-Services re: judicial proceedings for IRC issues
Circular 230 Sub part A correct answers Rules governing authority to practice
Circular 230 Sub part B correct answers Duties and Restrictions related to practice before IRS
Circular 230 Sub part C correct answers Sanctions and violations of the Regulations
Circular 230 Sub part D correct answers Rules applicable to disciplinary proceedings
Circular 230 Sub part E correct answers General provisions
OPR correct answers Office of Professional Responsibility
Oversees matters related to practitioner conduct & discipline
RPO correct answers Return Preparer Office
Oversees activities, Continuing Ed for all tax professionals
RTRP correct answers Registered Tax Return Preparer
-can represent client before revenue agents and customer service reps of IRS
-CANNOT represent before appeals officers, revenue officers, Counsel
, Registered Tax Return Preparer correct answers Can only represent a client re: tax return signed
Enrolled Retirement Plan Agents correct answers -Must pass written exam
-Needs valid PTIN or other designation (e.g. CPA)
Capacity: Enrolled Retirement Plan Agents correct answers Limited to:
1.Forms 5300's & 5500's (e.g. 5329)
2.Other Employee Plans documentation
Self-Representation correct answers Taxpayers can represent themselves
Fiduciary is considered the taxpayer, not a representative.
Non-practitioner Limited Practice correct answers Representing:
1. Family
2. If a officer of a corp, can rep the corp
3. general partner can rep the partnership
4. Full-time ee can rep the employer
Application for Enrollment (EA) correct answers Form 23 = application for enrollment
Pass all 3 sections of the SEE and apply within 12 mo.
Application for Renewal correct answers Every 3rd year between November 1 - January 31.
CPE correct answers 72 hours over 3 years: at least 16 credits with 2 credits of ethics EACH year
New EAs: 2 hours per month
Contingent Fees correct answers -Services re: challenge of original return
-Amended returns: before written notice or before 120 days after written notice
-Services provided to mitigate interest, penalties
-Services re: judicial proceedings for IRC issues
Circular 230 Sub part A correct answers Rules governing authority to practice
Circular 230 Sub part B correct answers Duties and Restrictions related to practice before IRS
Circular 230 Sub part C correct answers Sanctions and violations of the Regulations
Circular 230 Sub part D correct answers Rules applicable to disciplinary proceedings
Circular 230 Sub part E correct answers General provisions
OPR correct answers Office of Professional Responsibility
Oversees matters related to practitioner conduct & discipline
RPO correct answers Return Preparer Office
Oversees activities, Continuing Ed for all tax professionals
RTRP correct answers Registered Tax Return Preparer
-can represent client before revenue agents and customer service reps of IRS
-CANNOT represent before appeals officers, revenue officers, Counsel
, Registered Tax Return Preparer correct answers Can only represent a client re: tax return signed
Enrolled Retirement Plan Agents correct answers -Must pass written exam
-Needs valid PTIN or other designation (e.g. CPA)
Capacity: Enrolled Retirement Plan Agents correct answers Limited to:
1.Forms 5300's & 5500's (e.g. 5329)
2.Other Employee Plans documentation
Self-Representation correct answers Taxpayers can represent themselves
Fiduciary is considered the taxpayer, not a representative.
Non-practitioner Limited Practice correct answers Representing:
1. Family
2. If a officer of a corp, can rep the corp
3. general partner can rep the partnership
4. Full-time ee can rep the employer
Application for Enrollment (EA) correct answers Form 23 = application for enrollment
Pass all 3 sections of the SEE and apply within 12 mo.
Application for Renewal correct answers Every 3rd year between November 1 - January 31.
CPE correct answers 72 hours over 3 years: at least 16 credits with 2 credits of ethics EACH year
New EAs: 2 hours per month
