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Publication 947
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Form 2848
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Part C - Chapter 2

Practice Before the IRS

QuestionAnswer
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
 

 



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