Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) Practices and Procedures Practice Questions
Practices and Procedures on the IRS SEE Part 3 covers Treasury Department Circular 230, practice scope, due-diligence (§10.22), conflict of interest (§10.29), competence (§10.35), written-advice standards (§10.37), Section 10.51 disreputable conduct, and the Section 10.60-10.82 sanctions ladder (censure, suspension, disbarment).
C is correct. PTINs are renewed annually and expire on December 31 of the year for which they are issued. The expiration date is separate from a client's return filing deadline or the opening of the next renewal period. See the Instructions for Form W-12.
Question 2
Medium
An EA may advise filing any of the following IRS submissions EXCEPT:
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Correct Answer: A
Solution
A is correct. The claim that wages received for labor are not taxable income is a recognized frivolous position. Circular 230 section 10.34(b) bars advice to take a frivolous position on an IRS submission and bars submissions intended to impede tax administration. A factual protest, a justified time request, and adequate disclosure of a supported ordinary position have different purposes. See IRS Publication 2105, Why Do I Have to Pay Taxes, and Notice 2010-33.
Question 3
Hard
Which of the following lists tax-return-position confidence standards from lowest to highest?
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Correct Answer: D
Solution
Reasonable basis (defined in Treas. Reg. §1.6662-3(b)(3)) is the lowest of the three; it is significantly higher than not frivolous but lower than substantial authority. Substantial authority (Treas. Reg. §1.6662-4(d)) is in the middle and is generally treated as somewhat less than a 50% likelihood of success. More likely than not (greater than a 50% likelihood) is the highest of the three and is required, for example, for a tax shelter or reportable-transaction disclosure to avoid penalty.
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