Representation Before the IRS Flashcards
7 cards from real IRS practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Representation Before the IRS flashcards as text
Which of the following is the proper procedure when an enrolled agent wishes to withdraw from representing a client during an IRS examination?
Answer: File a written notice of withdrawal with the examining agent
To withdraw from representation, the enrolled agent should provide written notice to the IRS office handling the matter and inform the client of the withdrawal.
An enrolled agent represents a client in an audit. During the audit, the IRS agent asks the enrolled agent to produce records that may be protected by attorney-client privilege. The enrolled agent should:
Answer: Assert the federally authorized tax practitioner privilege if applicable and consult with the client
Under IRC §7525, a limited privilege applies to confidential communications between enrolled agents and their clients for non-criminal tax advice; the EA should assert this privilege if applicable and consult the client.
A Form 2848 is generally valid until:
Answer: The taxpayer or representative revokes it, or it expires by its own terms
A Form 2848 remains valid until it is revoked by the taxpayer, the representative withdraws, or the authorization expires according to its own stated terms.
Under what circumstances may an unenrolled return preparer represent a taxpayer before the IRS?
Answer: Before examination officers for returns the preparer prepared and signed, for tax years after December 31, 2015, if in the Annual Filing Season Program
Unenrolled return preparers who hold an Annual Filing Season Program (AFSP) record of completion may represent taxpayers before revenue agents and customer service representatives for returns they prepared and signed.
Which disciplinary sanction under Circular 230 allows a practitioner to continue practicing before the IRS while under corrective measures?
Answer: Censure
Censure is a public reprimand that does not restrict the practitioner's right to practice before the IRS, unlike suspension or disbarment.
A taxpayer revokes a power of attorney on file with the IRS. What is the proper way to notify the IRS of this revocation?
Answer: File a new Form 2848 with 'REVOKE' written across the top, or send a written statement of revocation
To revoke a POA, the taxpayer must send the IRS a copy of the previously executed Form 2848 with 'REVOKE' written across the top, or a written statement of revocation signed and dated by the taxpayer.
Which of the following acts requires SPECIFIC authorization on Form 2848 and is NOT automatically granted?
Answer: Substituting or adding another representative
The authority to substitute or add another representative must be specifically granted in the acts authorized section of Form 2848 and is not automatically included.