H&R Block Income Tax Course EXAM
Questions with 100% Correct Answers | Verified
| Updated (Actual Exam) 2025\2026
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Terms in this set (566)
,Circular 230 Regulations governing the practice of attorneys,
certified public accountants, enrolled agents,
enrolled actuaries, and appraisers before the
IRS.
Disclosure The release of tax information by an IRS
employee.
Due Diligence Requirements that tax professionals must follow
when preparing income tax returns.
Noncompliance Failure or refusal to comply with the tax code.
, Privilege Protection from being required to disclose
confidential communications between two
parties, such as attorney and client.
Estimated Tax The amount of tax a taxpayer expects to owe for
the year after subtracting expected amounts
withheld and certain refundable credits.
Estimated Tax Voucher A statement by an individual of (1) the amount of
income tax he estimates he will incur during the
current taxable year on income that is not
subject to withholding, (2) the excess amount
over that withheld on income which is subject to
withholding, and (3) his estimated self-
employment tax.
Questions with 100% Correct Answers | Verified
| Updated (Actual Exam) 2025\2026
Save
Terms in this set (566)
,Circular 230 Regulations governing the practice of attorneys,
certified public accountants, enrolled agents,
enrolled actuaries, and appraisers before the
IRS.
Disclosure The release of tax information by an IRS
employee.
Due Diligence Requirements that tax professionals must follow
when preparing income tax returns.
Noncompliance Failure or refusal to comply with the tax code.
, Privilege Protection from being required to disclose
confidential communications between two
parties, such as attorney and client.
Estimated Tax The amount of tax a taxpayer expects to owe for
the year after subtracting expected amounts
withheld and certain refundable credits.
Estimated Tax Voucher A statement by an individual of (1) the amount of
income tax he estimates he will incur during the
current taxable year on income that is not
subject to withholding, (2) the excess amount
over that withheld on income which is subject to
withholding, and (3) his estimated self-
employment tax.
