Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) Specific Areas of Representation Practice Questions
Specific Areas of Representation on the IRS SEE Part 3 covers the collection process (federal tax lien §6321 / §6323, levy §6331, Notice of Federal Tax Lien remedies, installment agreements via Form 9465, OIC via Form 656, currently-not-collectible status), penalty and interest abatement, audits and examinations (correspondence / office / field), and the §6320 / §6330 CDP appeal and Tax Court process.
Which of the following best describes a CP2000 notice?
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Correct Answer: C
Solution
C is correct. Per IRM 4.19.3 and Publication 5181, the Automated Underreporter (AUR) program issues a CP2000 when amounts on a return do not match information returns such as Forms W-2 and 1099. It is a proposal, not an assessment. The taxpayer generally has 30 days to agree, partially agree or disagree before the IRS issues a statutory notice of deficiency.
Question 2
Medium
Fast Track Settlement (FTS) is best described as:
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Correct Answer: B
Solution
FTS (Pub 4539; Rev. Proc. 2017-25 for SB/SE cases) brings an Appeals Officer into the case while jurisdiction remains with the Compliance function. The Appeals Officer mediates with a target resolution time of about 60 days. Either party may withdraw, preserving traditional Appeals rights.
Question 3
Hard
Post-Appeals Mediation (PAM) is generally available when:
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Correct Answer: D
Solution
Under Rev. Proc. 2014-63 and Pub 4167, PAM is offered after a good-faith attempt at settlement at Appeals has reached an impasse on a limited number of factual or legal issues, and generally before issuance of the 90-day letter. Frivolous issues, certain coordinated issues, and "whipsaw" issues are excluded from PAM.
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