IRS Representation Before the IRS 3

Question 1

Which of the following is the proper procedure when an enrolled agent wishes to withdraw from representing a client during an IRS examination?

Accepted Answer

File a written notice of withdrawal with the examining agent

Answer

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.

Question 2

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:

Accepted Answer

Assert the federally authorized tax practitioner privilege if applicable and consult with the client

Answer

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.

Question 3

A Form 2848 is generally valid until:

Accepted Answer

The taxpayer or representative revokes it, or it expires by its own terms

Answer

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.

Question 4

Under what circumstances may an unenrolled return preparer represent a taxpayer before the IRS?

Accepted 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

Answer

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.

Question 5

Which disciplinary sanction under Circular 230 allows a practitioner to continue practicing before the IRS while under corrective measures?

Accepted Answer

Censure

Answer

Censure is a public reprimand that does not restrict the practitioner's right to practice before the IRS, unlike suspension or disbarment.

(IRS) Internal Revenue Service Certified Practice Test

(IRS) Internal Revenue Service Certified Practice Test

IRS Representation Before the IRS 3