- Study guides, Class notes & Summaries

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 viola...

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14 pages

Written in 2025/2026

Grade A+

SirAnton

Gail's earned income credit from wages is $7,000 in 2015. She has interest income of $3,500. She is single and has a valid Social Security number. She does not have any dependents. Which of the following statements is correct: A. Gail qualifies for the Earned Income Tax Credit B. Gail does not qualify for the Earned Income Tax Credit C. Gail qualifies for the Earned Income Tax Credit and the Child Tax Credit D. Gail qualifies for the Child Tax Credit correct answers B. Gail does not quali...

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10 pages

Written in 2025/2026

Grade A+

SirAnton

Brady's toolshed caught fire in 2015. The shed is not attached to his primary residence. The shed is completely destroyed and the equipment in side the shed is also badly damaged. Brady estimates the property damage at $6,000. He fixes the damage himself, so he does not file an insurance claim. Brady pays $3,000 for the cost of the materials and estimates the value of his labor to be $2,800. His insurance company has a $1,000 deductible for any casualty loss claim filed. What is Brady's de...

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14 pages

Written in 2025/2026

Grade A+

SirAnton

Circular 230 correct answers Regulations governing the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and appraisers before the IRS. Disclosure correct answers The release of tax information by an IRS employee. Due Diligence correct answers Requirements that tax professionals must follow when preparing income tax returns. Noncompliance correct answers Failure or refusal to comply with the tax code. Privilege correct answers Protection from b...

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60 pages

Written in 2025/2026

Grade A+

SirAnton

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 o...

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12 pages

Written in 2025/2026

Grade A+

SirAnton

Form 2848 correct answers Power of Attorney and Declaration of Representative TP authorizes specific individual to receive confidential tax information and perform the actions details on the form Stolen Identity Refund Fraud correct answers Tax refund fraud Title 26 correct answers Internal Revenue Code - main body of tax law of the United States Title 31 correct answers Bank Secrecy Act - for FBAR and international financial reporting laws Regulation of practice of representative...

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31 pages

Written in 2025/2026

Grade A+

SirAnton

Substancial Presence Test Requirments correct answers To be considered a US Resident a tax payer must be physically present in the US for atleast 31 days during 2019 but must have a total of 183 days. All days count for 2019 but only 1/3 of the days count for 2018 and 1/6 of the days in 2017 Income tax rate for a foreign person recieving U.S source income correct answers 30% Are Spouses with different accounting methods allowed to file a joint return. correct answers Yes Qualifying Rela...

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7 pages

Written in 2025/2026

Grade A+

SirAnton

The IRS has created a system of IP PINs as a step toward combating: A.Taxpayer abuse of the Earned Income Tax Credit. B.Practitioner fraud. C.Unenrolled preparer fraud. D.Identity theft. correct answers D.Identity theft. Jamila is a nonresident alien that owns a rental property in the US that she inherited from her brother, who was a green-card holder. Jamila must file a U.S. tax return, but she is not eligible for a Social Security Number. What must she do? A.She must fill out a W-7 app...

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9 pages

Written in 2025/2026

Grade A+

SirAnton

Adams owns a second residence that is used for both personal and rental purposes. During Year 1, Adams used the second residence for 50 days and rented the residence for 200 days. Which of the following statements is correct? correct answers Utilities and maintenance on the property must be divided between personal and rental use Since Adams made rental use of the property more than 14 days or 10% of the total rented days, he must allocate the total expenses between the rental use and personal ...

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38 pages

Written in 2025/2026

Grade A+

SirAnton

Which of the following would have the highest authority in establishing precedent for tax law? A. Private letter ruling. B. Treasury regulation. C. IRS publication. D. Technical advice memorandum. correct answers B. A treasury regulation is the Treasury Department's official interpretation of the Internal Revenue Code. It has substantial authority in establishing precedent for tax law. In matters of tax law, the IRS must acquiesce in all decisions rendered by the: A. U.S. Tax Cou...

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43 pages

Written in 2025/2026

Grade A+

SirAnton

A practitioner may seek reinstatement after correct answers 5 YEARS Circular 230 Sec.10.6(e) States how many continuing education credits must an enrolled agent complete ? correct answers A minimum of 16 hours must be completed in each year of the enrollment cycle Censure correct answers is a public reprimand to practitioners who violate the rules of practice. Censured practitioners may be subject to conditions imposed for a reasonable period in light of the gravity of the violation. Su...

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10 pages

Written in 2025/2026

Grade A+

SirAnton

If a tax professional discovers an error on a client's prior-year return, and the client wants to correct the error, what steps should the preparer take next? A. The preparer should advise the client they can avoid audit risk by not amending their return. B. The preparer should ignore the error and focus on the current year's return. C. It would be best to report the error to the IRS anonymously. D. The preparer should file an amended return to correct the mistake. correct answers D ...

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22 pages

Written in 2025/2026

Grade A+

SirAnton

ENROLLED AGENT EXAM PREP - PART 2 QUESTIONS AND ANSWERS EXAM, SOLUTIONS (MULTIPLE CHOICES) 100% CORRECT 2025!!

5.0

(2)

64 pages

Written in 2025/2026

Grade A+

DoctorGriffin

Enrolled Agent Exam Prep - Part 2 Questions and answers EXAM, SOLUTIONS (MULTIPLE CHOICES) 100% correct 2025!!

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37 pages

Written in 2025/2026

Grade A+

DoctorGriffin

ENROLLED AGENT TEST PAPER 2025/2026 QUESTIONS WITH SOLUTIONS RATED A+

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28 pages

Written in 2024/2025

Grade A+

EXAMCAFE

ENROLLED AGENT STUDY GUIDE 2025/2026 QUESTIONS WITH SOLUTIONS RATED A+

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9 pages

Written in 2024/2025

Grade A+

EXAMCAFE

ENROLLED AGENT REVISION EXAM 2025/2026 QUESTIONS WITH SOLUTIONS RATED A+

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11 pages

Written in 2024/2025

Grade A+

EXAMCAFE

ENROLLED AGENT PRACTICE EXAM 2025/2026 QUESTIONS WITH SOLUTIONS RATED A+

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10 pages

Written in 2024/2025

Grade A+

EXAMCAFE

ENROLLED AGENT FINAL PAPER 2025/2026 QUESTIONS WITH SOLUTIONS RATED A+

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6 pages

Written in 2024/2025

Grade A+

EXAMCAFE

ENROLLED AGENT EXAMS SCRIPT 2025/2026 QUESTIONS WITH SOLUTIONS RATED A+

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18 pages

Written in 2024/2025

Grade A+

EXAMCAFE