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Part C - Chapter 2
Practice Before the IRS
| Question | Answer |
|---|---|
| Publication 947 | Practice Before the IRS and Power of Attorney |
| Form 2848 | Power of Attorney |
| 1st Type of Enrolled Practicioners | Attorneys |
| 2ndType of Enrolled Practicioners | CPAs |
| 3rd Type of Enrolled Practicioners | Enrolled Agents |
| 4th Type of Enrolled Practicioners | Enrolled Actuaries |
| 5th Type of Enrolled Practicioners | Enrolled Retirement Plan Agents |
| AFSP | Annual Filing Season Program |
| Annual Filing Season Program | Designed to encoruage competence amongst non-credentialed preparers |
| Annual Filing Season Program, Requirement One | A minimum of 18 hours of continuing education |
| Annual Filing Season Program, Requirement Two | Passed a knowledge-based comprehension test administered by the CE provider at the end of the AFTR course. |
| Annual Filing Season Program, Requirement Three | A Current PTIN |
| Annual Filing Season Program, Requirement Four | Consent to the duties and restrictions relating to practice before the IRS in Circular 230. |
| Group 1 Exempt from taking the AFSP refreser course, but still qualified for AFSP Designation | State-based return preparer program participants |
| Group 2 Exempt from taking the AFSP refreser course, but still qualified for AFSP Designation | SEE Part 1 Test-Passers within the past two years |
| Group 3 Exempt from taking the AFSP refreser course, but still qualified for AFSP Designation | RTRP Test Passers, administered between Nov 2011 and Jan 2013. |
| Group 4 Exempt from taking the AFSP refreser course, but still qualified for AFSP Designation | VITA/TCE volunteers |
| Group 5 Exempt from taking the AFSP refreser course, but still qualified for AFSP Designation | Other accredited tax-focused credential-holders |
| Unenrolled Preparers without AFSP Designation | Have no practice rights before the IRS |
| Unenrolled Preparers, Prohibited Activity One | Represent taxpayers before appeals officers, revenue officers, counsel, or similar officers or employees of the IRS or Department of Treasury |
| Unenrolled Preparers, Prohibited Activity Two | Execute closing agreements |
| Unenrolled Preparers, Prohibited Activity Three | Extend the statutory period for tax assessments or collection of tax |
| Unenrolled Preparers, Prohibited Activity Four | Execute waivers |
| Unenrolled Preparers, Prohibited Activity Five | Execute claims for refund |
| Unenrolled Preparers, Prohibited Activity Six | Sign any document on behalf of a taxpayer |
| Limited Practice Due to ‘Special Relationship’ - Category One | An individual (self-representation) |
| Limited Practice Due to ‘Special Relationship’ - Category Two | A Family Member |
| Limited Practice Due to ‘Special Relationship’ - Category Three | A Company Officer |
| Limited Practice Due to ‘Special Relationship’ - Category Four | A General Partner |
| Limited Practice Due to ‘Special Relationship’ - Category Five | An employee |
| Limited Practice Due to ‘Special Relationship’ - Category Six | A Fiduciary |
| Limited Practice Due to ‘Special Relationship’ - Category Seven | Qualifying Student or Law Graduate working in a LITC or STCP |
| Limited Practice Due to ‘Special Relationship’ - Category Eight | Authorization for Special Appearances: |
| Persons Ineligible to Practice Before the IRS - Category One | Corporations, associations, partnerships, and other entities |
| Persons Ineligible to Practice Before the IRS - Category Two | Suspension or Disbarment by the OPR |
| Persons Ineligible to Practice Before the IRS - Category Three | Being placed on inactive status |
| Persons Ineligible to Practice Before the IRS - Category Four | Failure to meet continuing Ed Requirements |
| OPR | Office of Professional Responsibility |
| Practice Before the IRS Does Not Include - Item One | Representation of taxpayers before the U.S. Tax Court |
| Practice Before the IRS Does Not Include - Item Two | Merely appearing as a witness for the taxpayer |
| Practice Before the IRS Does Not Include - Item Three | The preparation of a tax return |
| Tax Return Preparer | Individuals who participate in the preparation of tax returns for taxpayers for compensation. |
| PTIN | A nine-digit number that preparers must use when they prepare and sign a tax return or a claim for refund. |
| Supervised Preparers, Category One | Employed by a law firm, EA office, or CPA practice |
| Supervised Preparers, Category Two | Are directly supervised by an attorney, CPA, EA, ERPA, or enrolled actuary who signs the returns prepared by the supervised preparer as the paid tax return preparer. |
| Supervised Preparers, May Not, Category One | Sign any tax return they prepare or assist in preparing |
| Supervised Preparers, May Not, Category Two | Represent taxpayers before the IRS in any capacity |
| Supervised Preparers, May Not, Category Three | Identify themselves as Circular 230 practitioners |
| Supervised Preparers, when renewing their PTIN, Must | When applying for or renewing a PTIN, supervised preparers must provide the PTIN of their supervisor. |
| Exception to PTIN Requirement | No agreement for compensation |
| PTIN Not Needed, Activity One | A person who gives an opinion about events that have not happened |
| PTIN Not Needed, Activity Two | A person who merely furnishes typing, copying, or mechanical assistance |
| PTIN Not Needed, Activity Three | A person who prepares the return of their employer (or of an officer or employee of the employer) by whom the person is regularly and continuously employed. |
| PTIN Not Needed, Activity Four | A fiduciary who prepares a tax return for a trust or estate. This is true even if the fiduciary is paid for their fiduciary duties. |
| PTIN Not Needed, Activity Five | An unpaid volunteer who provides tax assistance under Volunteer Income Tax Assistance (VITA), Low Income Taxpayer Clinic (LITC), or Tax Counseling for the Elderly (TCPE) programs. |
| PTIN Not Needed, Activity Six | An employee of the IRS who performs official duties by preparing a tax return for a taxpayer who requests it. |
| EFIN | Electronic Filing Identification Number |
| Substantial Portion | The preparer is the person that prepares most of the return. |
| Substantial, Defintion One | Less thatn $10,000 |
| Substantial, Defintion Two | Less than $400,000 and less than 20% of the adjusted gross income (or gross income, if not an individual 1040 return) on the return. |
| Enrolled Agent Licensing, Track One | Exam |
| Enrolled Agent Licensing, Track Two | Five years of past experience with the IRS |
| Form 23 | Application for Enrollment to Practice before the Internal Revenue Service, |
| Grounds of Denial of Enrollment - One | Disreputable or Criminal Conduct |
| Grounds of Denial of Enrollment - Two | Failure to timely file tax returns |
| Grounds of Denial of Enrollment - Three | Failure to pay taxes |
| time to appeal denial of enrollment | 30 Days |
| Form 8554 | Application for Renewal of Enrollment to Practice before the Internal Revenue Service |
| Enrollment Cycle | Three years preceding the effective date of renewal |
| Days after a move to submit paperwork to the IRS | 60 Days |
| Total Credits Needed to Renew in Three Year Cycle | 72 Credits |
| Total Credits Needed to Renew in Each year | 16 Credits |
| Total Ethics Credits Needed to Renew in Each year | 2 Credits |
| CE Waiver, Exception One | Health Issues |
| CE Waiver, Exception Two | Extended active military duty |
| CE Waiver, Exception Three | Absence from the United States for employment or other reasons |
| CE Waiver, Exception Four | Other reasons on a case-by-case basis |
| Terminated EAs Appeal Timeframe | 60 Days from the Notice |
| Losing the Eligibility to Practice, Situation One | Failure to meet the annual continuing education requirements for enrollment (for EAs). |
| Losing the Eligibility to Practice, Situation Two | Failure to renew a PTIN |
| Losing the Eligibility to Practice, Situation Three | Requesting to be placed on inactive/retirement status |
| Losing the Eligibility to Practice, Situation Four | Being disciplined by state regulatory agents. |
| Lincoln is an enrolled agent who takes an ethics class as continuing education in the first month of his new enrollment cycle. How long should Lincoln retain the information about this continuing education credit? | 7 Years |
| Per Circular 230, continuing education credits are based on a ______________ credit hour. | 50-Minute |
| Tiana is taking a continuing education course that combines updates on Kansas state law and federal tax law. In order to satisfy the enrolled agent CE requirements: | The course must be given by an IRS-approved CE provider. A program that covers state law issues only qualifies if at least 80% of the material consists of a comparison between federal and state tax laws. |
| How long must each practitioner maintain records of his/her completed continuing education (CE) credits? | CE credit information must be retained for a period of four years following the date of renewal of enrollment. |
Created by:
alicewstevenson