Part 3 Section 1 Circular 230

Question 1

Time frame to file a written appeal from being denied by IRS for EA. Q 12 word doc
It’s the same for an appeal. Q 51

Answer 1

30 days

Question 2

An appeal from the initial decision ordering disbarment is made to which agency Q 47 word doc

Answer 2

The secretary of the treasury.

Question 3

How long before a practitioner can apply for reinstatement after being disbarred by the IRS. Q 52 word doc

Answer 3

5 years

Question 4

What is the proceedure for a practitioner to respond to a complaint. Q 53 word doc

Answer 4

The administrative judge decides how long. Max of 30 days.

Question 5

Failure to file an answer to a complaintfiled by IRS for disbarment, by the original or extended deadline constitutes…? Q 54 word doc

Answer 5

An admission of the allegations in the complaint and a waiver of a hearing.

Question 6

Who presides over a hearing on a complaint for disbarment based on a violation of the laws or regulations governing prractice before the IRS. Q 57 word doc

Answer 6

Administrative law judge

Question 7

an attorney has been charged with misconduct by the IRS. Which forms of evidence is he NOT permitted to introduce at the hearing?
Depositions, Exhibits, Letters, or all of these are not permitted. q 58 -60 of google doc

Answer 7

Letters are not permitted as evidence.

Question 8

A notice of disbarment or suspension of a CPA from practice before the IRS is issued to which of the following. q 62 of google doc

Answer 8

IRS employees, Interested departments and agencies of the federal government, State authorities

Question 9

Statement that is true with respect to the contents of an answer that is filed in rebuttal to a complaint filed by IRS q 63 of google doc

Answer 9

The respondent may not deny a material allegation in the complaint that the respondent knows to be true, or state that the respondent is without sufficient information to form a belief, when the respondent possesses the required information. Explanation 0- If IRS has reason to believe an agent has violated a law or regulation governing practice before IRS, the IRS may reprimand the agent or institute a proceeding for suspension or disbarment. An answer must be filed in writing within the time specificed in the complaint. The answer must contain a statement of facts that constitute the grounds for defense and specifically admit or deny each allegation set forth in the complaint.

Question 10

How is a proceeding for violation of the regulations in Crcular 230 instituted against an attorney, cpa ea etc? q 64 google docs

Answer 10

The IRS representative signs a complaint naming the individual, and files the complaint with the administrative law judge.

Question 11

What is the procedure for an EA to repond to a complaint from the IRS

Answer 11

Have 30 days or sooner if the administrative law judge requires it. Written response specifically with facts that constitute the grounds for defense and specifically admit or deny each allegation set forth. EA can statement that he lacks sufficient information to form a belief.

Question 12

Circular 230 provides for all of the following enrolled agent sanctions Except. q 70 word doc. Whic 3 things can circular 230 sanction.

Answer 12

Imprisonment. This has to be done through the legal system and federal law.
Circular 230 can impose Monetary penalty, Censure, and Disbarment.

Question 13

How is discovery initiated regarding complaints for the sanctioning of an employer, firm, or practitioner q 72 word doc

Answer 13

The administrative law judge has discretion to permit discovery

Question 14

The period for the next enrollment cycle for enrolled agents whose social security numbers end in 0,1,2, or 3 will be… q 73 google doc

Answer 14

November 1, 2024 through January 31st 2025

Question 15

Enrolled agents generally must complete continuing education credits for renewed enrollment. What are the requirements? q 74 google docs

Answer 15

a minimum of 16 hours must be completed each year of the enrollment cycle.
There is a 72 hour requirement for a 3 year period.

Question 16

How long must a practitioner maintain records of his or her completed CE credits? q 75 google docs

Answer 16

Renewal is conditioned on completing a minimum of 72 hours continuing education credits during the 3-year enrollment cycle, including at least 16 hours in each of the 3 years. Each individual applying for renewal must retain, for a period of 4 years following the date of renewal of enrollment, the information required with regard to qualifying continuing education credit hours.

Question 17

A practitioner has been an EA for a long time. Her SSN ends in 2. When may she destroy records documenting her continuing education from January 2022? q 76 google docs

Answer 17

The cycle will end April 1st 2022. The records should be kept for 4 years. 2026 is the final date.

Question 18

What happens to an enrolled agent who does not meet the CE requirements? q 77 google docs

Answer 18

They may be placed on an inactive status for 3 years. (They will not be required to take all three sections)

It is true that the new enrolled agent must complete 2 hours of CE for each month enrolled during the cycle beginning with the month enrolled.

Question 19

Are renewal fees refundable? Is failure to receive notification from the IRS of the renewal requirement justification to not renew? How is the individual’s renewal cycle determined

Answer 19

Renewal fees are non-refundable. Failure to receive IRS notice is not an excuse to not renew. The last digit of the SSN determines which cycle.