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Enrolled Agent Exam Part 3 Questions with correct Answers
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Enrolled Agent Exam Part 3 Questions with correct Answers
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Enrolled Agent Exam Part 3 Questionswith correct Answers
What Binformation Bdoes Ba Bpreparer Bneed Bto Bmaintain Bfor Beach Breturn Bdone? B-
BCorrect BAnswers B-A Bpreparer Bmust Bmaintain Bthe Btaxpayer's Bname, Btax BID
Bnumber, Btaxable Byear Bof Bthe Btaxpayer, Bname Bof Bthe Bpreparer, Band Bthe Btype Bof
Breturn Bor Bclaim Bfor Brefund Bprepared.
Can Byou Bprepare Btax Breturns Bwhen Byou Bare Bsuspended Bfrom BPractice Bbefore
Bthe BIRS? B- BCorrect BAnswers B-Yes Bbecause Bpreparing Btax Breturns Bis Bnot
Bconsidered B"practice Bbefore Bthe BIRS."
What Bare Byou Brequired Bto Bdo Bevery Byear Bin Border Bto Bparticipate Bin Bthe BAnnual
BFiling BSeason BProgram Band Bto Bget Ba BRecord Bof BCompletion Bcertificate? B-
BCorrect BAnswers B-You Bmust:
- BTake B18 Bhours Bof Bcontinuing Beducation Bfrom BIRS-Approved BCE BProviders
Bincluding: Ba Bsix Bhour Bannual Bfederal Btax Brefresher Bcourse Bthat Bcovers Bfiling
Bseason Bissues Band Btax Blaw Bupdates, Bas Bwell Bas Ba Bknowledge-based
Bcomprehension Btest Badministered Bat Bthe Bend Bof Bthe Bcourse Bby Bthe BCE
BProvider; BTen Bhours Bof Bother Bfederal Btax Blaw Btopics Band; BTwo Bhours Bof Bethics.
- BHave Ban Bactive BPTIN.
- BConsent Bto Badhere Bto Bspecific Bpractice Bobligations Boutlined Bin BSubpart BB Band
Bsection B10.51 Bof BTreasury BDepartment BCircular BNo. B230.
Who Bcan Brepresent Ban Bindividual Bin Bfront Bof Bthe BIRS Bwithout Ba Bpower Bof
Battorney? B- BCorrect BAnswers B-Immediate Bfamily Bmembers B(spouse, Bchild, Bsibling
Bor Bparent) Bcan Brepresent Ban Bindividual Bbut Bthey Bcannot Bsign Ba Bpower Bof
Battorney Bto Bauthorize Bsomebody Belse Bto Brepresent Bthe Bindividual.
By Bsigning Ba Bform B2848, Bthe Brepresentative Bdeclares Bunder Bpenalties Bof Bperjury
Bthat Bhe Bor Bshe Bis Baware Bof Bwhat? B- BCorrect BAnswers B-The Bregulation Bin
BTreasury BDepartment BCircular BNo. B230.
When Bresearching Btax Blaw Bfor Bspecific Bsituations, Bwhat Bare Bconsidered Breliable
Bsources Bof Binformation? B- BCorrect BAnswers B-- BThe BInternal BRevenue BCode
- BThe BTreasury BRegulations
- BRevenue BRulings
, - BRevenue BProcedures
- BWritten BDeterminations
- BAnnouncement Band BNotices
- BCourt BRulings
- BThe BCongressional BBill Bor BLaw
- BCongressional BCommittee BReports
When Bapplying Bfor Ban Binstallment Bagreement, Bwhen Bis Bform B433-F, BCollection
BInformation BStatement, Brequired Bto Bbe Bfiled? B- BCorrect BAnswers B-The BCollection
BInformation BStatement Bis Brequired Bto Bbe Bfiled Bwhen Byou Bowe Bless Bthat B$50,000.
How Blong Bdoes Bthe BIRS Bhave Bto Brelease Bthe Blien Bafter Bthe Btaxpayer Bsatisfies
Bthe Bamount Bof Btax Bdue? B- BCorrect BAnswers B-30 Bdays
When Bis Bthe BIRS Bable Bto Bfile Ba Btax Blien? B- BCorrect BAnswers B-The Blien Bmay Bbe
Bfiled Bwhen Bthe Btax Bis Bassessed Band Bthe Btax Bnot Bpaid Bwithin B10 Bdays Bof
Breceiving Bthe Bbill.
How Blong Bafter Bthe Bassessment Bof Btax Bcan Bthe BIRS Bcollect Boutstanding Btaxes? B-
BCorrect BAnswers B-10 Byears
What Binformation Bcan Ban Bauthorized Be-file Bprovider Bupdate Bwith Bthe BIRS Bby
Bletter Binstead Bof Bonline? B- BCorrect BAnswers B-- BIf Bthe Be-file Bprovider Bis Bselling,
Btransferring, Bor Botherwise Bdiscontinuing Bits Be-file Bbusiness.
- BAll Bcontact Binformation
- BContact Bpersons
- BForm Btypes Bto Bbe Be-filed
- BTransmission Bprotocols
- BAdding Bfederal/state Be-file
- BChanges Bto Bforeign Bfiler Binformation
- BProvider Boptions
What Bis BCNC B(currently Bnot Bcollectible) Bstatus? B- BCorrect BAnswers B-This Bis Ba
Bvery Bspecial Barrangement Bwhere Bthe BIRS Bsuspends Ball Bcollections Bactivity. BYou
Bcan Bget Bthis Bif Bthe BIRS Bdecides Bthat Bcollecting Bthe Btaxes Bowed Bwould Bcause
Byou B"hardship" Bas Bit Bis Bdefined Bby Bthe BIRS.
Circular B230 Brequires Bthe BIRS Bmake Bavailable Bto Bthe Bpublic Bcertain Brosters
Bpertaining Bto Bpractice Bbefore Bthe BIRS. BWhat Bis Bincluded Bon Bthese Brosters? B-
BCorrect BAnswers B-- BIndividuals Bor Bentities Bsanctioned Bfrom Bpractice Bbefore Bthe
BIRS Bor Bupon Bwhom Ba Bmonetary Bpenalty Bwas Bimposed.
- BEnrolled Bagents Band Benrolled Bretirement Bplan Bagents: Bincluding Bthose Bwho Bare
Bactively Benrolled, Bin Binactive Bstatus Bfor Bfailure Bto Bmeet Brenewal Brequirements,
Band Bin Bvoluntary Binactive Bretirement Bstatus, Band Bwho Bhave Bvoluntarily Bresigned
Binstead Bof Bfacing Ba Bdisciplinary Bproceeding.
- BRegistered Btax Breturn Bpreparers
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