CTRS Taxpayer Representation and Advocacy 2

Question 1

A taxpayer receives a Notice of Federal Tax Lien filing. As their representative, what is the FIRST action you should take to protect their interests?

Accepted Answer

Request a Collection Due Process hearing within 30 days

Answer

A CDP hearing request must be filed within 30 days of the lien filing notice to preserve the taxpayer's appeal rights.

Question 2

Under IRC Section 7521, which of the following rights does a taxpayer have during an IRS interview?

Accepted Answer

The right to suspend the interview to consult with a representative

Answer

IRC §7521 gives taxpayers the right to suspend an interview at any time to consult with their authorized representative.

Question 3

A Power of Attorney (Form 2848) filed with the IRS generally remains valid for how long?

Accepted Answer

Until the matter is resolved or the taxpayer revokes it

Answer

A Form 2848 remains valid until the taxpayer revokes it, the representative withdraws, or the IRS receives a newer POA that revokes the prior one.

Question 4

Which IRS publication outlines the Taxpayer Bill of Rights that a CTRS practitioner must understand to advocate effectively?

Accepted Answer

Publication 1

Answer

IRS Publication 1 outlines the ten fundamental taxpayer rights that apply in all IRS interactions.

Question 5

A taxpayer disagrees with an IRS revenue officer's determination. Which office provides an independent review of collection actions without requiring the taxpayer to go to Tax Court?

Accepted Answer

IRS Independent Office of Appeals

Answer

The IRS Independent Office of Appeals provides impartial review of collection disputes without litigation.

(CTRS) Certified Tax Resolution Specialist Practice Test

(CTRS) Certified Tax Resolution Specialist Practice Test

CTRS Taxpayer Representation and Advocacy 2