Exam (elaborations)
ENROLLED AGENT PRT 3 (2 OF 4) EXAM
- Course
- Institution
ENROLLED AGENT PRT 3 (2 OF 4) EXAM
[Show more]
Content preview
ENROLLED AGENT PRT 3 (2 OF 4)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? - Answer -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: - Answer -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: - Answer -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.
Under Circular 230 rules, the OPR may charge George, a CPA, with
, disreputable conduct if he: - Answer -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? - Answer -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? - Answer -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? - Answer -Conviction of any criminal offense under the revenue laws
of
the U. S.; conviction of any criminal offense involving dishonesty or
breach of trust; and giving false or misleading information, or
participating in any way in giving false or misleading information, to
the DOT or any officer or employee thereof.
Josephine Jones, an enrolled agent, received a complaint from the OPR. With respect to the contents of
the answer she files in rebuttal to the complaint, Josephine: - Answer -Must specifically admit or deny
each allegation set
forth in the complaint, except she may state she is without sufficient
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller Zanaya. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $13.99. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
79064 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now