FREE IRS Tax Professionals Questions and Answers

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What is the primary role of an Enrolled Agent (EA) in tax preparation?

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Enrolled Agents (EAs) are certified by the IRS to represent taxpayers before the IRS in audits and other tax matters. They have unlimited practice rights, meaning they can handle any tax issue, including representing clients in tax appeals and collections.

What is the minimum educational requirement to become an Enrolled Agent (EA)?

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To become an EA, the IRS requires candidates to pass a comprehensive examination (the Special Enrollment Examination) or have qualifying experience as a former IRS employee. No specific educational degree is required, making it accessible to a broader range of individuals.

Which IRS-certified professional can provide both tax preparation and certified financial audit services?

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CPAs are licensed by state boards and can offer a range of financial services, including tax preparation, auditing, and financial planning. They are the only option among these professionals that can certify financial audits, making them unique in this regard.

What distinguishes an IRS-certified Annual Filing Season Program (AFSP) participant from an Enrolled Agent (EA)?

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The AFSP certification allows limited representation rights for clients whose returns they have prepared, but only for audits, customer service, and other non-litigation interactions, not for full IRS representation or court appearances.

Which of the following is true about tax attorneys certified to practice by the IRS?

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Tax attorneys have broad representation rights before the IRS, similar to EAs and CPAs. They can handle any tax issue, including representing clients in tax court if needed, but they are not required to pass the Special Enrollment Examination.