Assessment and Evaluation Flashcards

Which form is used to apply to become an IRS Acceptance Agent or Certifying Acceptance Agent?

Answer: Form 13551

Form 13551 is the application to participate in the IRS Acceptance Agent Program.

What training must CAA applicants complete before applying to the program?

Answer: IRS forensic document training

CAA applicants must complete IRS-approved forensic document training to authenticate documents.

A national ID card is presented for a primary applicant. To be acceptable, what must it generally show?

Answer: Name, photo, address, date of birth, and expiration date

An acceptable national ID card must be current and show name, photo, address, date of birth, and expiration date.

An applicant claims to be a student and checks reason box f. What should the CAA evaluate for consistency?

Answer: Their visa and passport showing the relevant student or exchange status

Box f applicants usually present a passport with a valid U.S. visa that supports their student, professor, or researcher status.

Which of these is NOT a red flag when evaluating identity documents?

Answer: Holograms that shift appropriately when tilted

Properly functioning holograms are an expected security feature, not a sign of fraud.

For dependents, what may substitute for the photo requirement when a dependent is under 14 (under 18 if a student)?

Answer: The photo requirement may be waived when photo-bearing documents are unavailable

Young dependents may not have photo documents, so the IRS does not require a photo for them in those cases.

Generally, how long must an Acceptance Agent retain records related to W-7 applications?

Answer: 3 years from the end of the calendar year the W-7 is processed

Acceptance Agents must keep applicant records for three years from the end of the calendar year in which the W-7 is processed.