IRS Enrolled Agent Part 3 Unit 4 TEST Exam Questions and Answers
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Course
EA - Enrolled Agent
Institution
EA - Enrolled Agent
If a practitioner knows that a client has filed an erroneous tax return, he is required to:
A. Correct the error.
B. Advise the client about the error and the consequences of not correcting the error.
C. Do nothing if he was not the one who prepared the erroneous return.
D. Inform the IRS abo...
IRS Enrolled Agent Part 3 Unit 4 TEST
Exam Questions and Answers
If a practitioner knows that a client has filed an erroneous tax return, he is required to:
A. Correct the error.
B. Advise the client about the error and the consequences of not correcting the error.
C. Do nothing if he was not the one who prepared the erroneous return.
D. Inform the IRS about the error. - Answer-B
Which does not constitute a "best practice" for practitioners under the guidelines of
Circular 230?
A. Consulting other professionals when questions arise about a particular tax issue.
B. Acting fairly and with integrity in practice before the IRS.
C. Communicating clearly with the client regarding the terms of the engagement.
D. Advising the client regarding the consequences of advice rendered. - Answer-A
Melanie is an EA who submits her clients' returns via IRS e-file. In order to save paper,
she does not give a copy of the prepared tax return to her clients if they do not request
it. Melanie allows her clients to have a copy of the return, so long as they pay a small
fee. Which of the following statements is correct?
A. Melanie is not in violation of Circular 230.
B. Melanie is in violation of Circular 230.
C. Melanie is not in violation of Circular 230 if she gives clients the option of receiving a
copy of their return for a small fee.
D. Melanie cannot offer a copy of the return to a client unless the client requests it. -
Answer-B
Which of the following statements is correct regarding practitioners?
A. Practitioners cannot notarize documents of the clients they represent before the IRS.
B. Practitioners cannot be notaries.
C. Practitioners are required to be notaries.
D. A notary who is also a practitioner will not be eligible for the e-file program. - Answer-
A
Which of the following statements is correct regarding a client's request for his original
records in order to comply with his federal tax obligations?
A. The practitioner may choose not to return records to the client even if the client
requests their prompt return.
B. A fee dispute relieves the practitioner of his responsibility to return a client's records.
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