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ENROLLED AGENT PRT 3 (2 OF 4) QUESTIONS AND ANSWERS 100% PASS £10.48
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ENROLLED AGENT PRT 3 (2 OF 4) QUESTIONS AND ANSWERS 100% PASS
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ENROLLED AGENT PRT 3 (2 OF 4) QUESTIONS AND ANSWERS 100% PASS The Office of Professional Responsibility can censure, suspend, or disbar a practitioner from practice before the IRS for incompetence or disreputable conduct. What is considered disreputable conduct? - The OPR can censure, suspend, ...

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  • January 8, 2025
  • 15
  • 2024/2025
  • Exam (elaborations)
  • Questions & answers

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  • enrolled agent prt 3 2 of 4 questions and answer

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  • EA - Enrolled Agent
  • EA - Enrolled Agent

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EmilyCharlene

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ENROLLED AGENT PRT 3 (2 OF 4)
QUESTIONS AND ANSWERS 100% PASS

The Office of Professional Responsibility can censure, suspend, or disbar a practitioner from practice

before the IRS for incompetence or


disreputable conduct. What is considered disreputable conduct? - ✔✔The OPR can censure, suspend, or

disbar a practitioner from practice before the IRS for incompetence or disreputable conduct, such as

giving false or misleading information, or participating in any


way in giving false or misleading information, to the Treasury


Department or any of its officers or employees.


With respect to the contents of an answer filed in rebuttal to a complaint filed by the OPR, the

respondent: - ✔✔With respect to the contents of an answer filed in rebuttal to a complaint filed by the

OPR, the respondent may not deny a material


allegation in the complaint that the respondent knows is true or state


the respondent is without sufficient information to admit or deny an


allegation, unless it is true.


After a decision has been made on a complaint filed by the Office of


Professional Responsibility, either the practitioner or the OPR may appeal the decision. With respect to

filing an appeal of the decision, either party may appeal to the: - ✔✔Within 30 days after the

Administrative Law Judge makes a decision on a complaint filed by the OPR, either the practitioner or

OPR may appeal the decision to the Secretary of the Treasury or delegate.



Emily Charlene © 2025, All Rights Reserved.

, 2|Page


Under Circular 230 rules, the OPR may charge George, a CPA, with


disreputable conduct if he: - ✔✔Under Circular 230 rules, the OPR may charge George, a CPA, with


disreputable conduct if he provides false or misleading information to


an IRS employee. It covers a felony or federal tax evasion only if the


practitioner is convicted of such a crime.


Rhonda and Roger, who are enrolled agents, operate a tax services


partnership. Roger was accused by an IRS agent of offering a bribe


during an audit of a client's tax return and was found guilty. The OPR then suspends Roger from practice

before the IRS for 18 months. Can Rhonda assist Roger? - ✔✔Rhonda cannot knowingly assist Roger in

practicing before the IRS in


any manner during his 18-month suspension. She is not required to


dissolve the partnership, but Roger cannot assist in any tax matter


related to representation.


Based on Circular 230, when may the IRS suspend a CPA from practice? - ✔✔Based on Circular 230, the

IRS may suspend from practice a CPA who was suspended from practice by a State Board of

Accountancy.


The OPR can censure, suspend, or disbar a practitioner from practice


before the IRS for incompetence or disreputable conduct. What is


considered disreputable conduct? - ✔✔OPR can censure, suspend, or disbar a practitioner from practice


before the IRS for incompetence or disreputable conduct, which includes: conviction of any criminal

offense under the revenue laws of



Emily Charlene © 2025, All Rights Reserved.

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