IRS Tax Professionals

Question 1

What is the primary role of an Enrolled Agent (EA) in tax preparation?

Accepted Answer

Representing taxpayers before the IRS in audits

Answer

Preparing state tax returns only

Answer

Auditing the IRS's procedures

Answer

Certifying financial statements

Question 2

What is the minimum educational requirement to become an Enrolled Agent (EA)?

Accepted Answer

No specific educational requirement

Answer

A bachelor’s degree in accounting

Answer

A high school diploma or equivalent

Answer

A master’s degree in finance

Question 3

Which IRS-certified professional can provide both tax preparation and certified financial audit services?

Accepted Answer

Certified Public Accountant (CPA)

Answer

Enrolled Agent (EA)

Answer

Annual Filing Season Program (AFSP) participant

Answer

Registered Tax Return Preparer (RTRP)

Question 4

What distinguishes an IRS-certified Annual Filing Season Program (AFSP) participant from an Enrolled Agent (EA)?

Accepted Answer

AFSP participants have representation rights for clients they prepared taxes for but are limited to certain IRS offices.

Answer

AFSP participants are limited to representing clients in audits.

Answer

AFSP participants are not certified by the IRS.

Answer

AFSP participants can represent clients in tax court.

Question 5

Which of the following is true about tax attorneys certified to practice by the IRS?

Accepted Answer

They have the same representation rights as EAs and CPAs before the IRS.

Answer

They are limited to handling only income tax issues.

Answer

They can certify financial statements.

Answer

They must pass the Special Enrollment Examination.