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Enrolled Agent SEE Part 3 Questions and Answers 100% Pass

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Enrolled Agent SEE Part 3 Questions and Answers 100% Pass Form 433-A - Collection Information Statement for Wage Earners and Self-Employed Individuals Form 8863 - Education Credits (American Opportunity and Lifetime Learning Credit) Form 4868 - Application for Automatic Extension of Time To Fil...

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  • January 8, 2025
  • 6
  • 2024/2025
  • Exam (elaborations)
  • Questions & answers

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  • enrolled agent see part 3 questions and answers 10

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  • EA - Enrolled Agent
  • EA - Enrolled Agent

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EmilyCharlene

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Enrolled Agent SEE Part 3 Questions
and Answers 100% Pass

Form 433-A - ✔✔Collection Information Statement for Wage Earners and Self-Employed Individuals


Form 8863 - ✔✔Education Credits (American Opportunity and Lifetime Learning Credit)


Form 4868 - ✔✔Application for Automatic Extension of Time To File U.S. Individual Income Tax Return


Form 8879 - ✔✔IRS e-file Signature Authorization


Fiduciary - ✔✔relating to the governing of property or estate on behalf of others


Taxpayer Advocate Service - ✔✔a service known as the taxpayer's voice to the IRS. assists taxpayers by

making sure they are treated fairly and understand their rights


Accuracy-Related Penalty - ✔✔A penalty of 20% of the underpayment amount imposed on taxpayers

who file incorrect tax returns in certain situations, including : negligence, substantial valuation

misstatements, substantial overstatement of pension liabilities, claim of tax benefit from transaction

lacking economic substance


economic substance doctrine - ✔✔doctrine that requires transactions to meaningfully change a taxpayer's

economic position and to have a substantial purpose (apart from a federal income tax purpose) in order

for a taxpayer to obtain tax benefits.


Form 2848 - ✔✔Power of Attorney and Declaration of Representative


Form 4598 - ✔✔a form issued by the IRS to indicate the taxpayer has not received w2, 1099, or 1098




Emily Charlene © 2025, All Rights Reserved.

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form 8082 - ✔✔Notice of Inconsistent Treatment or Administrative Adjustment Record; used to report

situations where an S Corporation shareholder return will be inconsistent with the corporate return or a

partners return will be inconsistent with the partnership return


form 8867 - ✔✔Paid Preparer's EIC Checklist


injunction - ✔✔An order which legally prevents an individual from participating in certain acts


Substantial Authority - ✔✔There is substantial authority for the tax treatment of an item if the treatment

is supported by controlling precedent of a US Court of Appeals to which the taxpayer has a right of

appeal with respect to the item.


Substantial understatement - ✔✔General rule: 20% of underpayment attributable to substantial

understatement (portion for which no substantial authority and no disclosure exists)


tax shelter - ✔✔Any method of reducing taxable income resulting in a reduction of the payments to tax

collecting entities, including state and federal governments.


Accrual Basis Accounting - ✔✔reporting income when it is earned and expenses when they are incurred


Cash Method of Accounting - ✔✔An overall method of accounting under which revenue is accounted for

when payment is received and expenses are accounted for when payment is made.


centralized authorization file - ✔✔computer file containing information regarding authority of

individuals appointed under powers of attorney or designated under the tax information authorization

system


FORM 8821


TAX INFORMATION AUTHORIZATION - ✔✔a form that must be filed for a representative to inspect

confidential information on behalf of the taxpayer, unless the representative has filed a POA




Emily Charlene © 2025, All Rights Reserved.

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