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).
Sample Questions
Question 1
Easy
An enrolled agent's three-year enrollment renewal cycle is determined by:
Solution
Circular 230 §10.6(d) groups enrolled agents into three renewal cycles based on the last digit of the practitioner's Social Security number (or, for an EA without an SSN, by tax identification number assigned for renewal grouping). Renewal applications are filed on Form 8554 between November 1 and January 31 in the renewal year for the EA's group.
Question 2
Medium
Circular 230 §10.23 imposes which of the following obligations on a practitioner?
Solution
Circular 230 §10.23, titled Prompt Disposition of Pending Matters, provides that a practitioner may not unreasonably delay the prompt disposition of any matter before the IRS. The rule is a flexible standard tied to the practitioner's diligence rather than a fixed deadline.
Question 3
Hard
An enrolled agent has been disbarred from practice before the IRS by OPR. Under Circular 230, the disbarred EA:
Solution
Circular 230 §10.81 permits a practitioner who has been disbarred or suspended under §10.60 to petition the Internal Revenue Service for reinstatement after the expiration of five years following such disbarment or suspension. Reinstatement may be granted only if the IRS is satisfied that the petitioner is not likely to engage in conduct contrary to Circular 230 and that granting reinstatement would not be contrary to the public interest.