Examen
ENROLLED AGENT EXAM PART 3
- Grado
- Institución
ENROLLED AGENT EXAM PART 3
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MASTERGRADE01
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ENROLLED AGENT EXAM PART 3Whathoinformationhodoeshoahopreparerhoneedhotohomaintainhoforhoeachhoreturnhodone?ho-
hoans--
✔✔Ahopreparerhomusthomaintainhothehotaxpayer'shoname,hotaxhoIDhonumber,hotaxablehoy
earhoofhothehotaxpayer,honamehoofhothehopreparer,hoandhothehotypehoofhoreturnhoorhoclaimh
oforhorefundhoprepared.
CanhoyouhopreparehotaxhoreturnshowhenhoyouhoarehosuspendedhofromhoPracticehobeforeh
othehoIRS?ho-hoans--
✔✔Yeshobecausehopreparinghotaxhoreturnshoishonothoconsideredho"practicehobeforehotheh
oIRS."
WhathoarehoyouhorequiredhotohodohoeveryhoyearhoinhoorderhotohoparticipatehoinhothehoAnnu
alhoFilinghoSeasonhoProgramhoandhotohogethoahoRecordhoofhoCompletionhocertificate?ho-
hoans--✔✔Youhomust:
-hoTakeho18hohourshoofhocontinuinghoeducationhofromhoIRS-
ApprovedhoCEhoProvidershoincluding:hoahosixhohourhoannualhofederalhotaxhorefresherhoco
ursehothathocovershofilinghoseasonhoissueshoandhotaxholawhoupdates,hoashowellhoashoahokn
owledge-
basedhocomprehensionhotesthoadministeredhoathothehoendhoofhothehocoursehobyhothehoCE
hoProvider;hoTenhohourshoofhootherhofederalhotaxholawhotopicshoand;hoTwohohourshoofhoeth
ics.
-hoHavehoanhoactivehoPTIN.
-
hoConsenthotohoadherehotohospecifichopracticehoobligationshooutlinedhoinhoSubparthoBhoan
dhosectionho10.51hoofhoTreasuryhoDepartmenthoCircularhoNo.ho230.
WhohocanhorepresenthoanhoindividualhoinhofronthoofhothehoIRShowithouthoahopowerhoofhoatt
orney?ho-hoans--
✔✔Immediatehofamilyhomembersho(spouse,hochild,hosiblinghoorhoparent)hocanhorepresent
hoanhoindividualhobuthotheyhocannothosignhoahopowerhoofhoattorneyhotohoauthorizehosomeb
odyhoelsehotohorepresenthothehoindividual.
Byhosigninghoahoformho2848,hothehorepresentativehodeclareshounderhopenaltieshoofhoperju
ryhothathohehoorhoshehoishoawarehoofhowhat?ho-hoans--
✔✔ThehoregulationhoinhoTreasuryhoDepartmenthoCircularhoNo.ho230.
Whenhoresearchinghotaxholawhoforhospecifichosituations,howhathoarehoconsideredhoreliable
hosourceshoofhoinformation?ho-hoans--✔✔-hoThehoInternalhoRevenuehoCode
, -hoThehoTreasuryhoRegulations
-hoRevenuehoRulings
-hoRevenuehoProcedures
-hoWrittenhoDeterminations
-hoAnnouncementhoandhoNotices
-hoCourthoRulings
-hoThehoCongressionalhoBillhoorhoLaw
-hoCongressionalhoCommitteehoReports
Whenhoapplyinghoforhoanhoinstallmenthoagreement,howhenhoishoformho433-
F,hoCollectionhoInformationhoStatement,horequiredhotohobehofiled?ho-hoans--
✔✔ThehoCollectionhoInformationhoStatementhoishorequiredhotohobehofiledhowhenhoyouhoow
eholesshothatho$50,000.
HowholonghodoeshothehoIRShohavehotohoreleasehotheholienhoafterhothehotaxpayerhosatisfies
hothehoamounthoofhotaxhodue?ho-hoans--✔✔30hodays
WhenhoishothehoIRShoablehotohofilehoahotaxholien?ho-hoans--
✔✔Theholienhomayhobehofiledhowhenhothehotaxhoishoassessedhoandhothehotaxhonothopaidho
withinho10hodayshoofhoreceivinghothehobill.
HowholonghoafterhothehoassessmenthoofhotaxhocanhothehoIRShocollecthooutstandinghotaxes
?ho-hoans--✔✔10hoyears
Whathoinformationhocanhoanhoauthorizedhoe-
filehoproviderhoupdatehowithhothehoIRShobyholetterhoinsteadhoofhoonline?ho-hoans--✔✔-
hoIfhothehoe-filehoproviderhoishoselling,hotransferring,hoorhootherwisehodiscontinuinghoitshoe-
filehobusiness.
-hoAllhocontacthoinformation
-hoContacthopersons
-hoFormhotypeshotohobehoe-filed
-hoTransmissionhoprotocols
-hoAddinghofederal/statehoe-file
-hoChangeshotohoforeignhofilerhoinformation
-hoProviderhooptions
WhathoishoCNCho(currentlyhonothocollectible)hostatus?ho-hoans--
✔✔ThishoishoahoveryhospecialhoarrangementhowherehothehoIRShosuspendshoallhocollection
shoactivity.hoYouhocanhogethothishoifhothehoIRShodecideshothathocollectinghothehotaxeshoow
edhowouldhocausehoyouho"hardship"hoashoithoishodefinedhobyhothehoIRS.
Circularho230horequireshothehoIRShomakehoavailablehotohothehopublichocertainhorostershop
ertaininghotohopracticehobeforehothehoIRS.hoWhathoishoincludedhoonhothesehorosters?ho-
hoans--✔✔-
hoIndividualshoorhoentitieshosanctionedhofromhopracticehobeforehothehoIRShoorhouponhowho
mhoahomonetaryhopenaltyhowashoimposed.
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