Communication and Documentation 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 take part in the IRS Acceptance Agent Program.

A CAA's business moves to a new address. What should the CAA do?

Answer: Update its Acceptance Agent application information with the IRS promptly

Acceptance Agents must keep their program information current with the IRS when key details change.

Which notice tells an applicant that the IRS needs more information before it can finish processing the ITIN application?

Answer: CP566

CP566 says the application is suspended until the requested information arrives.

An applicant gets Notice CP567. What does it mean?

Answer: The ITIN application was rejected

CP567 informs the applicant that the ITIN application was rejected.

While reviewing documents, how should a CAA confirm the applicant's identity?

Answer: Hold an interview and compare the original documents with the person

Authentication requires an interview and review of the original or certified documents to confirm they belong to the applicant.

Which federal law penalizes tax return preparers who improperly disclose or use client tax return information?

Answer: IRC Section 7216

Section 7216 makes unauthorized disclosure or use of tax return information by preparers a crime.

When should a Form W-7 normally be submitted with a federal tax return?

Answer: When the applicant has a filing requirement and does not qualify for an exception

Unless an exception applies, the W-7 must be attached to a valid federal income tax return.