What Bis BCNC B(currently Bnot Bcollectible) Bstatus? B- BCorrect BAnswers B-This Bis Ba
Bvery Bspecial Barrangement Bwhere Bthe BIRS Bsuspends Ball Bcollections Bactivity. BYou
Bcan Bget Bthis Bif Bthe BIRS Bdecides Bthat Bcollecting Bthe Btaxes Bowed Bwould Bcause
Byou B"hardship" Bas Bit Bis Bdefined Bby Bthe BIRS.
Circular B230 Brequires Bthe BIRS Bmake Bavailable Bto Bthe Bpublic Bcertain Brosters
Bpertaining Bto Bpractice Bbefore Bthe BIRS. BWhat Bis Bincluded Bon Bthese Brosters? B-
BCorrect BAnswers B-- BIndividuals Bor Bentities Bsanctioned Bfrom Bpractice Bbefore Bthe
BIRS Bor Bupon Bwhom Ba Bmonetary Bpenalty Bwas Bimposed.
- BEnrolled Bagents Band Benrolled Bretirement Bplan Bagents: Bincluding Bthose Bwho Bare
Bactively Benrolled, Bin Binactive Bstatus Bfor Bfailure Bto Bmeet Brenewal Brequirements,
Band Bin Bvoluntary Binactive Bretirement Bstatus, Band Bwho Bhave Bvoluntarily Bresigned
Binstead Bof Bfacing Ba Bdisciplinary Bproceeding.
- BRegistered Btax Breturn Bpreparers
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