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ENROLLED AGENT PRT 3 (2 OF 4) EXAM QUESTIONS AND ANSWERS
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ENROLLED AGENT PRT 3 (2 OF 4) EXAM QUESTIONS AND ANSWERS
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ENROLLED AGENT PRT 3 (2 OF 4)EXAM QUESTIONS AND ANSWERS
The mOffice mof mProfessional mResponsibility mcan mcensure, msuspend, mor mdisbar ma
mpractitioner mfrom mpractice mbefore mthe mIRS mfor mincompetence mor
disreputable mconduct. mWhat mis mconsidered mdisreputable mconduct? m- mCorrect
mAnswers m-The mOPR mcan mcensure, msuspend, mor mdisbar ma mpractitioner mfrom
mpractice mbefore mthe mIRS mfor mincompetence mor mdisreputable mconduct, msuch mas
mgiving mfalse mor mmisleading minformation, mor mparticipating min many
way min mgiving mfalse mor mmisleading minformation, mto mthe mTreasury
Department mor many mof mits mofficers mor memployees.
With mrespect mto mthe mcontents mof man manswer mfiled min mrebuttal mto ma mcomplaint
mfiled mby mthe mOPR, mthe mrespondent: m- mCorrect mAnswers m-With mrespect mto mthe
mcontents mof man manswer mfiled min mrebuttal mto ma mcomplaint mfiled mby mthe mOPR,
mthe mrespondent mmay mnot mdeny ma mmaterial
allegation min mthe mcomplaint mthat mthe mrespondent mknows mis mtrue mor mstate
the mrespondent mis mwithout msufficient minformation mto madmit mor mdeny man
allegation, munless mit mis mtrue.
After ma mdecision mhas mbeen mmade mon ma mcomplaint mfiled mby mthe mOffice mof
Professional mResponsibility, meither mthe mpractitioner mor mthe mOPR mmay mappeal mthe
mdecision. mWith mrespect mto mfiling man mappeal mof mthe mdecision, meither mparty mmay
mappeal mto mthe: m- mCorrect mAnswers m-Within m30 mdays mafter mthe mAdministrative
mLaw mJudge mmakes ma mdecision mon ma mcomplaint mfiled mby mthe mOPR, meither mthe
mpractitioner mor mOPR mmay mappeal mthe mdecision mto mthe mSecretary mof mthe
mTreasury mor mdelegate.
Under mCircular m230 mrules, mthe mOPR mmay mcharge mGeorge, ma mCPA, mwith
disreputable mconduct mif mhe: m- mCorrect mAnswers m-Under mCircular m230 mrules, mthe
mOPR mmay mcharge mGeorge, ma mCPA, mwith
disreputable mconduct mif mhe mprovides mfalse mor mmisleading minformation mto
an mIRS memployee. mIt mcovers ma mfelony mor mfederal mtax mevasion monly mif mthe
practitioner mis mconvicted mof msuch ma mcrime.
Rhonda mand mRoger, mwho mare menrolled magents, moperate ma mtax mservices
partnership. mRoger mwas maccused mby man mIRS magent mof moffering ma mbribe
, during man maudit mof ma mclient's mtax mreturn mand mwas mfound mguilty. mThe mOPR
mthen msuspends mRoger mfrom mpractice mbefore mthe mIRS mfor m18 mmonths. mCan
mRhonda massist mRoger? m- mCorrect mAnswers m-Rhonda mcannot mknowingly massist
mRoger min mpracticing mbefore mthe mIRS min
any mmanner mduring mhis m18-month msuspension. mShe mis mnot mrequired mto
dissolve mthe mpartnership, mbut mRoger mcannot massist min many mtax mmatter
related mto mrepresentation.
Based mon mCircular m230, mwhen mmay mthe mIRS msuspend ma mCPA mfrom mpractice?
m- mCorrect mAnswers m-Based mon mCircular m230, mthe mIRS mmay msuspend mfrom
mpractice ma mCPA mwho mwas msuspended mfrom mpractice mby ma mState mBoard mof
mAccountancy.
The mOPR mcan mcensure, msuspend, mor mdisbar ma mpractitioner mfrom mpractice
before mthe mIRS mfor mincompetence mor mdisreputable mconduct. mWhat mis
considered mdisreputable mconduct? m- mCorrect mAnswers m-Conviction mof many
mcriminal moffense munder mthe mrevenue mlaws mof
the mU. mS.; mconviction mof many mcriminal moffense minvolving mdishonesty mor
breach mof mtrust; mand mgiving mfalse mor mmisleading minformation, mor
participating min many mway min mgiving mfalse mor mmisleading minformation, mto
the mDOT mor many mofficer mor memployee mthereof.
Josephine mJones, man menrolled magent, mreceived ma mcomplaint mfrom mthe mOPR.
mWith mrespect mto mthe mcontents mof mthe manswer mshe mfiles min mrebuttal mto mthe
mcomplaint, mJosephine: m- mCorrect mAnswers m-Must mspecifically madmit mor mdeny
meach mallegation mset
forth min mthe mcomplaint, mexcept mshe mmay mstate mshe mis mwithout msufficient
information mto madmit mor mdeny ma mspecific mallegation mif mthat mis mtrue.
Under mCircular m230 mrules, mthe mIRS mmay msuspend ma mtax mprofessional mfor: m-
mCorrect mAnswers m-incompetence mas ma mpaid mreturn mpreparer. mThe mother mactions
mare mnot
covered mby mCircular m230.
Conviction mof mcriminal moffenses munder mthe mU.S. mrevenue mlaws, mcriminal
moffenses minvolving mdishonesty mor mbreach mof mtrust, mand many mfelony mthat
mrenders ma mpractitioner munfit mto mpractice mare msubject mto: m- mCorrect mAnswers m-
Circular m230 mrules mas mdisreputable mconduct.
Stuart mLight, man menrolled magent, mreceived ma mcomplaint mfrom mthe mOPR
charging mhim mwith mdisreputable mconduct. mIn mthe mcomplaint, mthe mOPR mis
not mrequired mto mprovide: m- mCorrect mAnswers m-the midentity mof mthe memployee
who mrecommended mthe maction magainst mStuart.
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