Examen
PART 3 SAMPLE QUESTION1
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EA - Enrolled Agent
PART 3 SAMPLE QUESTION1
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EA - Enrolled Agent
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PART 3 SAMPLE QUESTIONS
1.hoHowhooftenhomusthoenrolledhoagentshorenewhotheirhoenrollment?
A)hoEveryhothreehoyears.
B)hoEveryhofivehoyears.
C)hoEveryhoyear.
D)hoNonehoofhothehoabove.ho-hoans--✔✔A)hoEveryhothreehoyears.
2.hoUnderhoCircularho230,hoanhoemployerhoofhootherhotaxhopreparershomust:
A)hoFurnishhothehoIRShoahorecordhoofhoallhotaxhoreturnhopreparershoemployed.
B)hoKeephoahorecordhoofhoallhotaxhoreturnhopreparershoemployedhoandhomakehoithoavailabl
ehoforhoIRShoinspectionhouponhorequest.
C)hoDocumenthoeachhotaxhopreparer'shoperformancehoandhokeephoahorecordhothathomusth
obehomadehoavailablehoforhoIRShoinspectionhouponhorequest.
D)hoAllhoofhothehoabove.ho-hoans--
✔✔B)hoKeephoahorecordhoofhoallhotaxhoreturnhopreparershoemployedhoandhomakehoithoavai
lablehoforhoIRShoinspectionhouponhorequest.
3.hoInhowhichhoofhothehofollowinghosituationshomusthoahotaxhoreturnhopreparerhoobtainhoclie
nthoconsenthotohodisclosehoorhoreceivehosensitivehotaxhoreturnhoinformation?ho
A)hoThehopreparerhoreceiveshoahograndhojuryhosubpoenahorequestinghoclienthorecords.
B)hoThehopreparerhoreportshoahopossiblehocrimehotohoauthoritieshoinvolvinghoonehoofhohish
oclients.
C)hoForhopurposeshoofhopeerhoreviews.
D)hoNonehoofhothehoabovehorequireshopermissionhofromhoahoclient.ho-hoans--
✔✔D)hoNonehoofhothehoabovehorequireshopermissionhofromhoahoclient.
4.hoAhosinglehofinancialhoaccounthoisholimitedhotoho_____hoelectronically-
depositedhotaxhorefundshoperhotaxhoyear.
A)hoOne.
B)hoTwo.
C)hoThree.
D)hoNoholimit.ho-hoans--✔✔C)hoThree.
5.hoWhichhoofhothehofollowinghoishonothoahoreasonhoforhothehoIRShotohoabatehointeresthoonh
oahotaxpayer'shotaxholiability?
A)hoManagerialhoact.
B)hoMinisterialhoact.
C)hoReasonablehocause.
,D)hoWhenhothehointeresthowashoincurredhowhilehothehotaxpayerhowashoinhoahocombathozon
ehoorhodeclaredhodisasterhoarea.ho-hoans--✔✔C)hoReasonablehocause.
6.hoStacyhoishoanhoenrolledhoagenthowithhotwohoclientshowhohoarehobothhopartieshoinhotheho
potentialhosalehoofhoahobusiness.hoThehosalehoishonothoprohibitedhobyholaw.hoStacyhobeliev
eshoshehocanhoprovidehocompetenthoandhodiligenthorepresentationhotohoeachhoclient.hoWhi
chhostatementhobesthodescribeshothehoactionhoStacyhomusthotakehotohofulfillhothehorequire
mentshoofhoCircularho230hobeforehorepresentinghobothhoclients?
A)hoSincehoshehohashoalreadyhoresearchedhothehosituationhoandhodeterminedhoshehoishoc
ompetenthotohohandlehothehomatter,hoStacyhoishonothorequiredhotohotakehofurtherhoaction.
B)hoStacyhomusthoobtainhoeitherhooralhoorhowrittenhopermissionhofromhobothhoclients,hostat
inghotheyhohavehobeenhomadehoawarehoofhothehopotentialhoforhoconflicthoofhointerest.ho
C)hoStacyhomusthomeethowithhobothhoclientshoathothehosamehotimehotohoinformhothemhoofho
thehopotentialhoforhoconflicthoofhointerest.
D)hoStacyhomusthoinformhoeachhoclienthoofhothehopotentialhoforhoconflicthoofhointeresthoand
hothenhoobtainhowrittenhowaivershoofhothehoconflicthofromhobothhoclients.ho-hoans--
✔✔D)hoStacyhomusthoinformhoeachhoclienthoofhothehopotentialhoforhoconflicthoofhointerestho
andhothenhoobtainhowrittenhowaivershoofhothehoconflicthofromhobothhoclients.
7.hoInhoevaluatinghoahotaxpayer'shoabilityhotohopayhohishotaxholiability,howhichhoofhothehofoll
owinghoexpenseshoishothehoIRSholeastholikelyhotohochallengeho(becausehoithoishonothoindic
ativehoofhoaholifestylehochoice)?
A)ho$10,000hoahoyearhoforhocourt-orderedhochildhosupport.ho
B)ho$10,000hoahoyearhoforhorestauranthomeals.
C)ho$10,000hoahoyearhoforhotuition.
D)ho$10,000hoahoyearhoforhorent.ho-hoans--✔✔A)ho$10,000hoahoyearhoforhocourt-
orderedhochildhosupport.
8.hoDuringhothehoexaminationhoofhoahotaxpayer'shoFormho1040,hothehoIRShoexaminerhofou
ndhonumeroushoerrorshoresultinghoinhoadditionalhotax.hoOnehoofhothehoadjustmentshowasho
aholargehoamounthoofhounreportedhoincomehodiscoveredhoinhoahoconcealedhobankhoaccou
nt.hoSomehodeductionshowerehosupportedhowithhoalteredhoorhodefacedhodocuments.hoThe
hotaxpayerhogavehofalsehoinformationhoandhomisrepresentedhothehofactshothroughouthothe
hoexamination.hoAllhoofhothehoactshoofhothehotaxpayer,howhenhoseenhoashoahowhole,hoindic
ate:
A)hoNegligence.ho
B)hoFraud.
C)hoNoncompliance.
D)hoAhotaxhoprotesterhoargument.ho-hoans--✔✔B)hoFraud.
9.hoWhichhoIRShoinsigniahomayhoahopractitionerhousehoinhohishoadvertising?
A)hoThehoofficialhoIRShoe-filehologo.ho
B)hoThehoU.S.hoTreasuryhoseal.
C)hoThehoIRShoeaglehoinsignia.
D)hoThehoFMShoinsignia.ho-hoans--✔✔A)hoThehoofficialhoIRShoe-filehologo.
, 10.hoWhichhoofhothehofollowinghoaccuratelyhodescribeshoanhoIRSholevy?
A)hoAholevyhoishonothoaholegalhoseizurehoofhoproperty.
B)hoAholevyhoonhosalaryhoorhowageshowillhoendhowhenhothehotimehoexpireshoforholegallyhoc
ollectinghothehotax.
C)hoAholevyhocanhoonlyhobehoreleasedhobyhothehofilinghoofhoaholien.
D)hoAholevyhodoeshonothoapplyhotohothehotaxpayer'shoclothinghoandhoundeliveredhomail.ho-
hoans--
✔✔D)hoAholevyhodoeshonothoapplyhotohothehotaxpayer'shoclothinghoandhoundeliveredhomail
.
11.hoTrenthodecidedhotohorepresenthohimselfhoinhoanhoIRShoaudit.hoWhenhohehoarrivedhoat
hothehoIRShooffice,hohehobecamehoagitatedhoduringhothehoinitialhoexaminationhointerviewho
andhorequestedhotohospeakhotohoahorepresentative.hoWhichhoofhothehofollowinghostatemen
tshoishocorrect?
A)hoThehotaxpayerhomayholeavehothehoexaminationhoandhofinishhothehoaudithothroughhocor
respondence.
B)hoAnhoIRShointerviewhomusthobehosuspendedhowhenhothehotaxpayerhoclearlyhorequestsh
othehorighthotohoconsulthowithhoahorepresentative.
C)hoIfhothehotaxpayerhochooseshotohosuspendhothehointerview,hohehomusthoreturnhoinhoper
sonhowithhohishorepresentative.
D)hoThehoIRShoishonothorequiredhotohoceasehoanhoexaminationhowhenhothehotaxpayerhoreq
uestshoahorepresentative.ho-hoans--
✔✔B)hoAnhoIRShointerviewhomusthobehosuspendedhowhenhothehotaxpayerhoclearlyhoreque
stshothehorighthotohoconsulthowithhoahorepresentative.
12.hoAhopractitionerhowhohohashobeenhodisciplinedhobyhothehoIRShocanhodohowhichhoofhoth
ehofollowing?
A)hoRepresenthoahotaxpayerhobeforehothehoIRS.
B)hoAccompanyhoahotaxpayerhotohoahoconferencehoorhomeetinghowithhothehoIRShoandhoar
guehothehomeritshoofhoanyhoissuehoraisedhoinhothehotaxpayer'shocase.
C)hoAccompanyhoahotaxpayerhotohoahoconferencehoorhomeetinghowithhothehoIRShoandhore
spondhotohoquestionshoandhoprovidehofactshoand/orhodocuments.
D)hoNonehoofhothehoabove.ho-hoans--
✔✔C)hoAccompanyhoahotaxpayerhotohoahoconferencehoorhomeetinghowithhothehoIRShoandh
orespondhotohoquestionshoandhoprovidehofactshoand/orhodocuments.
13.hoWhichhoofhothehofollowinghotaxpayerhonumbershoishovalidhoforhoclaiminghothehoEarne
dhoIncomehoTaxhoCredit?
A)hoSocialhoSecurityhonumber.
B)hoAdoptionhotaxpayerhoidentificationhonumber.
C)hoIndividualhotaxhoidentificationhonumber.
D)hoAllhoofhothehoabove.ho-hoans--✔✔A)hoSocialhoSecurityhonumber.
14.hoThehoIRShohashothehoauthorityhotohoissuehoahosummonshoinhoallhoofhothehofollowinghoi
nstanceshoexcept:
A)hoTohopreparehoahosubstitutehoreturnhowhenhoahotaxpayerhohashonothofiledhoone.