Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) Filing Process Practice Questions
Filing Process on the IRS SEE Part 3 covers accuracy and signature requirements, preparer record retention under §6107(b), the e-file mandate under §6011(e), Form 8633 EFIN application, opt-out via Form 8948, electronic signature rules, and timely-mailing / timely-filing rules under §7502.
Sample Questions
Question 1
Easy
What is the primary function of Form 8879, IRS e-file Signature Authorization?
Solution
Per Pub 1345 and the Form 8879 instructions, Form 8879 is used when a taxpayer authorizes an ERO to enter or generate the taxpayer's PIN, which then serves as the taxpayer's electronic signature on a Form 1040 series return transmitted via the Practitioner PIN method (or when the ERO generates the Self-Select PIN for the taxpayer).
Question 2
Medium
Which of the following is permitted in an Authorized IRS e-file Provider's advertising under the standards in Publication 3112?
Solution
Pub 3112 permits Authorized IRS e-file Providers to use the official IRS e-file logo provided through approved IRS channels, subject to the use rules in the publication. Use of the IRS seal, the eagle insignia, language implying IRS endorsement, or photographs of IRS facilities or personnel is prohibited because such use creates an impression of IRS sponsorship.
Question 3
Hard
Which of the following errors falls OUTSIDE the IRS's math-error authority under IRC §6213(b) and instead requires regular deficiency procedures (statutory notice of deficiency) before assessment?
Solution
IRC §6213(b)(1) and §6213(g)(2) define mathematical or clerical errors narrowly: arithmetic mistakes, transcription errors, omitted entries that are inconsistent with other entries, claims exceeding the statutory limits stated on the form, certain SSN/TIN mismatches, and similar mechanical defects. A factual dispute over whether an expense was actually incurred turns on substantive proof and credibility, which is not a math or clerical issue; the IRS must follow regular deficiency procedures under §6213(a).