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 individuals is NOT eligible to represent a taxpayer before the IRS as an enrolled agent?
Answer: An attorney admitted to practice before the U.S. Tax Court only
An attorney admitted only to practice before the U.S. Tax Court does not automatically have unlimited representation rights before the IRS without being admitted to a state bar and in good standing.
A power of attorney filed with the IRS on Form 2848 authorizes a representative to do all of the following EXCEPT:
Answer: Sign the taxpayer's original tax return
A Form 2848 power of attorney does not authorize a representative to sign an original tax return unless the taxpayer has a physical or mental impairment.
Under Circular 230, a practitioner who discovers that a client made an error on a prior year return must:
Answer: Promptly advise the client of the error and the potential consequences
Circular 230 §10.21 requires the practitioner to promptly advise the client of the noncompliance, error, or omission and the consequences, but does not require the practitioner to notify the IRS.
When may a suspended enrolled agent represent a taxpayer before the IRS?
Answer: Never — suspended practitioners have no representation rights
A suspended enrolled agent may not practice before the IRS in any capacity during the period of suspension.
A taxpayer wants to authorize their enrolled agent to receive their tax refund check. Which additional form must be filed with the IRS?
Answer: Form 2848 with the specific authority noted
The authority to receive a refund check must be specifically stated on Form 2848; it is not automatically granted and requires explicit notation in the acts authorized section.
Which of the following best describes the scope of representation permitted by a Form 8821 Tax Information Authorization?
Answer: Authority to receive and inspect confidential tax information only
Form 8821 authorizes a designee only to inspect and/or receive confidential tax information; it does not grant authority to represent the taxpayer or take any actions before the IRS.
Under Circular 230, which of the following is a practitioner required to do when a client provides information the practitioner knows to be false?
Answer: Refuse to use the information and advise the client accordingly
A practitioner must not submit documents containing information the practitioner knows to be false, and must advise the client that the information cannot be used as presented.