Answer Form | Home Page

Please submit the answer form with multiple choice
or true/false answers for the following questions

Section 10.3  Who May Practice

1.  Enrolled Actuaries may practice before the Internal Revenue Service without limitation to actuarial issues or issues within the scope of actuarial expertise, so long as connected with a presentation to the Internal Revenue Service.

A.  True

B.  False

Section 10.4  Eligibility for Enrollment

2.  Application for enrollment based on an applicant's former employment with the Internal Revenue Service must be made within 5 years from the date of separation from such employment.

A.  True

B.  False

Section 10.6  Enrollment

3.  For renewed enrollment effective after April, 2007 a minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct must be completed in each year of an enrollment cycle.

A.  True

B.  False

Section 10.20 Information to be Furnished

4.  When a practitioner believes in good faith and on reasonable grounds that records or information are priviledged, practitioner must always promptly submit the records or information in response to a proper and lawful request by a duly authorized officer or employee of the Internal Revenue Service in any matter before such agency.

A.  True

B.  False

Section 10.22 Dilegence as to accuracy

5.  If a practitioner relies on the work product of another without using reasonable care in engaging, supervising, training, and evaluating the person, the practitioner will not be presumed to have exercised due diligence.

A.  True

B.  False

Section 10.23 Prompt disposition of pending matters

6.  A practitioner is in violation of Section 10.23 whenever prompt disposition of any matter before the Internal Revenue Service is delayed, even if such delay is reasonable.

A.  True

B.  False

Section 10.25 Practice by former government employees - General Rules

7.  A former government employee may not appear within one year of government employment, on his or her own behalf or to represent a taxpayer before the Internal Revenue Service on any matter involving the application or interpretation of a rule that the former employee participated in development, even though such former employee does not utilize or disclose confidential information acquired by former employee in such development.

A.  True

B.  False

Section 10.25 Practice by former government employees - Firm Representation

8.  By isolating a former government employee who is no a firm member, a firm may represent specific parties in transactions that the former government employee is restricted from representing.

A.  True

B.  False

Section 10.26 Notories

9.  Practitioners representing clients may also act as notories in matters they are involved in that are administered by the Internal Revenue Service.

A.  True

B.  False

Section 10.27 Fees - Contingent fees

10.  A practitioner may not charge a contingent fee for preparing an original tax return or for any advice rendered in connection with a position taken or to be taken on an original return.

A.  True

B.  False

Section 10.27 Fees - Contingent fees

11.  A practitioner may charge a contingent fee for preparation of an amended tax return, but only if the practitioner reasonable anticipates at the time the fee arrangement is entered into that the amended tax return will receive substantive review by the Internal Revenue Service.

A.  True

B.  False

Section 10.28 Return of client's records

12.  Practitioner may not refuse to give a client any return, claim for refund, schedule, affidavit, appraisal or any other document prepared by the practitioner or the practitioner's firm, employees or agents, if the practitioner is withholding such document pending the client's performance of its contractual obligation to pay fees with respect to such document.

A.  True

B.  False

Section 10.29 Conflicting interests

13.  A practitioner may represent a client in his or her practice before the Internal Revenue Service if the representation involves a conflict of interest if:

A.  The practitioner reasonably believes that the practitioner will be able to provide competent and diligent representation to each affected client.

B.  The representation is not prohibited by law.

C.  Each affected client gives informed consent, confirmed in writing.

D.  Copies of the written consents are retained by the practitioner for at least 36 months from the date of the conclusion of the representation of the affected clients and the written consents are provided to any officer or employee of the Internal Revenue Service on request.

E.  Only if all of the above.

Section 10.30 Solicitation

14.    Enrolled agents, in describing their professional designation, may utilize the term of art "certified" such as "certified to represent taxpayers before the Internal Revenue Service".

A.  True

B.  False

Section 10.30 Solicitation - Fee information

15.  Practitioner published his rates for services on December 1.  On December 15th of that same year, practitioner decided to increase rates by 5%.  Practitioner's rate increase violates Section 10.30 of the regulations.

A.  True

B.  False

Section 10.30 Solicitation - Fee information

16.  Practitioner published his rates for services on December 1.  On December 15th of that same year, practitioner decided to reduce rates by 5%.  Practitioner's rate change violates Section 10.30 of the regulations.

A.  True

B.  False

Section 10.30 Solicitation - Communication of fee information

17.  Practitioner collects email addresses from website visitors requesting a free copy of practitioner's newsletter.  Practitioner uses these email addresses to contact these persons seeking tax work.  Practitioner may not persist in attempting to contact these individuals if they make it known to the practitioiner that he or she does not desire to be solicited.

A.  True

B.  False

Section 10.31 Negotiation of taxpayer checks

18.  Practitioner may endorse and cash a Federal tax refund check issued to the client by the government, when the client has failed to comply with the client's obligations to pay for fees to the practitioner.

A.  True

B.  False

Section 10.34 Standards for advising with respect to tax return positions and for preparing or signing returns

19.  A practitioner may sign a tax return as a preparer even if the practitioner determines that the tax return contains a position that does not satisfy the realistic possibility standard, if the position is not frivolous and is adequately disclosed to the Internal Revenue Service.

A.  True

B.  False

Section 10.34 Standards for advising with respect to tax return positions and for preparing or signing returns - Relying on information furnished by clients

20.  A practitioner advising a client to take a position on a tax return, or preparing or signing a tax return as a preparer, must verify the information furnished by the client to meet the good faith reliance standard.

A.  True

B.  False

Section 10.34 Standards for advising with respect to tax return positions and for preparing or signing returns - Relying on information furnished by clients

21.  Incompetent and disreputable conduct for which a practitioner may be censured, suspended or disbarred from practice before the Internal Revenue Service includes:

A.  Use of abusive language while dealing with Internal Revenue Service personnel.

B.  Soliciting employment by intimating that practitioner is able to improperly obtain special consideration or action from the Internal Revenue Service or officer or employee thereof.

C.  Consciously disregarding information indicating that material facts expressed in the tax opinion or offering material are false or misleading.

D.  Practitioner is convicted of a non-felony criminal offense that does not involve dishonesty or breach of trust and is not under the revenue laws of the United States.

E.  A, B and C, but not D

Section 10.51 Incompetence and disreputable conduct

22.  Suspension from practice as a certified public accountant by any duly constituted authority of any State is grounds for practitioner to be censured, suspended or disbarred from practice before the Internal Revenue Service.

A.  True

B.  False

Answer Form

Copyright © 2005 - 2007 By
CPE Accounting and Tax Institute