IRS Representation Before the IRS 2

Question 1

Which of the following individuals is NOT eligible to represent a taxpayer before the IRS as an enrolled agent?

Accepted Answer

An attorney admitted to practice before the U.S. Tax Court only

Answer

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.

Question 2

A power of attorney filed with the IRS on Form 2848 authorizes a representative to do all of the following EXCEPT:

Accepted Answer

Sign the taxpayer's original tax return

Answer

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.

Question 3

Under Circular 230, a practitioner who discovers that a client made an error on a prior year return must:

Accepted Answer

Promptly advise the client of the error and the potential consequences

Answer

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.

Question 4

When may a suspended enrolled agent represent a taxpayer before the IRS?

Accepted Answer

Never — suspended practitioners have no representation rights

Answer

A suspended enrolled agent may not practice before the IRS in any capacity during the period of suspension.

Question 5

A taxpayer wants to authorize their enrolled agent to receive their tax refund check. Which additional form must be filed with the IRS?

Accepted Answer

Form 2848 with the specific authority noted

Answer

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.

(IRS) Internal Revenue Service Certified Practice Test

(IRS) Internal Revenue Service Certified Practice Test

IRS Representation Before the IRS 2