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
Under Circular 230, which of the following practitioners has UNLIMITED representation rights before the IRS?
Answer: An enrolled agent for all tax matters
Enrolled agents have unlimited representation rights before the IRS for all tax matters, including audits, collections, and appeals, for any taxpayer.
The Office of Professional Responsibility (OPR) has jurisdiction over which of the following practitioners?
Answer: All individuals who practice before the IRS, including attorneys, CPAs, and enrolled agents
The OPR has jurisdiction over all practitioners who practice before the IRS, including enrolled agents, CPAs, attorneys, enrolled actuaries, and enrolled retirement plan agents.
A practitioner subject to a Circular 230 proceeding receives a complaint from the OPR. What is the practitioner's right in this situation?
Answer: The practitioner is entitled to a conference and the opportunity to present a defense
Under Circular 230, a practitioner accused of misconduct is entitled to notice of the charges, a conference with the OPR, and an opportunity to present a defense before any sanction is imposed.
Which of the following best describes 'practice before the IRS' under Circular 230?
Answer: All matters connected with a presentation to the IRS relating to a taxpayer's rights, privileges, or liabilities
Practice before the IRS includes all matters connected with presentation to the IRS, including preparing documents, filing them, and communicating with the IRS on behalf of a taxpayer.
An enrolled agent is representing a client whose case has been assigned to the IRS Independent Office of Appeals. What is a key advantage of the Appeals process?
Answer: Appeals provides an informal forum to resolve disputes without litigation, considering hazards of litigation
The IRS Appeals Office provides an independent review forum where cases can be settled based on the hazards of litigation, often avoiding costly and time-consuming court proceedings.
Which of the following is a practitioner required to do under Circular 230 regarding fees?
Answer: Not charge contingent fees for original tax returns
Circular 230 prohibits practitioners from charging contingent fees for preparing original tax returns or amended returns when there is no pending IRS examination.
Under what authority may the IRS disbar a practitioner from practice before the IRS?
Answer: Under Circular 230, through an administrative proceeding initiated by the OPR
The IRS has independent authority under Circular 230 (31 CFR Part 10) to disbar or suspend practitioners through an administrative proceeding without requiring court action.