For Ithe IIRS Ito Iconsider Iaccepting Ia Itaxpayer's Ireconsideration Irequest:
A. IThe Itaxpayer Imust Ihave Ialready Ipaid Ithe Icontest Iadditional Itax.
B. IThe Itaxpayer Imust Ihave Ifiled Ia Ireturn Iafter Ithe IIRS Icompleted Ia Isubstitute Ireturn
Ito Ihim.
C. IThe IUS ITax Icourt Imust Ihave Ialready Iissued Ia Iruling Iin Ithe Icase.
D. IThe Itaxpayer Imust Ihave Isigned Ia Iclosing Iagreement Iagreeing Ito Ipay Ithe
Icontested Iadditional Itax. I- ICorrect IAnswers I-B
Who Imay Irepresent Ia Itaxpayer Iin Ian Iexamination, Iassuming Ithe Iproper Ipower Iof
Iattorney Iauthorization Iis Iin Iplace?
A. IThe Itaxpayer's Isister.
B. IThe Iunenrolled Ipreparer Iwho Iprepared Ithe Itax Ireturn Iunder Iaudit.
C. IA Itax Iattorney.
D. IAll Iof Ithe Iabove. I- ICorrect IAnswers I-D
Cameron's Ifederal Iincome Itax Ireturn Ihas Ibeen Iunder Iexamination. IAfter Ithe Irevenue
Iagent Iissues Iher Ireport, ICameron Imust Idetermine Ihow Ito Irespond Ito Iits Ifindings.
IWhich Iof Ithe Ifollowing Ichoices Iis Inot Ia Iterm Ithe IIRS Iuses Ito Iclassify Ia Itaxpayer's
Idecision Iregarding Ithe Iresults Iof Ian Iexamination?
A. INo Ichange.
B. IAgreed.
C. IAcknowledge.
D. IUnagreed. I- ICorrect IAnswers I-C
The IIRS Ihas Ibegun Iexamination Iof IElaine's Iincome Itax Ireturn. IThe IIRS Iwould Ilike Ito
Iask Iher Ineighbors Iquestions Irelated Ito Ithe Iexamination. IThere Ino Ipending Icriminal
Iinvestigation Iinto Ithe Imatter, Iand Ithere Iis Ino Ievidence Ithat Ithis Icontact Iwill Iresult Iin
Ireprisals Iagainst Ithe Ineighbors Ior Ijeopardize Icollection Iof Ithe Itax Iliability. IBefore
Icontacting Ithe Ineighbors, Ithe IIRS Imust:
A. IProvide IElaine Iwith Ireasonable Inotice Iof Ithe Icontacts.
B. IMake Ian Iassessment Iof IElaine's Itax Iliability.
C. IAsk Ithe Icourt Ifor Ia Ithird-party Irecord Ikeeper Isubpoena.
D. IMail IElaine Ia IStatutory INotice Iof IDeficiency. I- ICorrect IAnswers I-A
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