Practice Before the IRS

Question 1

What is the role of the IRS Return Preparer Office (RPO)?

Answer 1

Overseeing tax preparers and their requirements, managing PTINs, AFSP, and IRS-approved continuing education providers.

Question 2

What does OPR stand for?

Answer 2

Office of Professional Responsibility

Question 3

What is the main responsibility of the Office of Professional Responsibility (OPR)?

Answer 3

Ensures tax professionals follow the law and maintain ethical standards.

Question 4

What are the key areas the OPR deals with?

Answer 4

Misconduct and discipline, enrollment applications, and educating tax professionals about ethical standards.

Question 5

What does ‘practice before the IRS’ mean?

Answer 5

Helping taxpayers with IRS-related issues, including preparing documents, communicating with IRS, representing taxpayers, and giving tax advice.

Question 6

Who can practice before the IRS?

Answer 6

Attorneys, CPAs, EAs, Enrolled Retirement Plan Agents, Enrolled Actuaries, Low-Income Taxpayer Clinic Student Interns, and AFSP Participants.

Question 7

Fill in the blank: Unenrolled tax return preparers have limited rights and can represent taxpayers only in _______.

Answer 7

audits with IRS revenue agents or customer service representatives.

Question 8

Who can represent themselves or their immediate family in IRS matters?

Answer 8

Individuals without special credentials.

Question 9

Who cannot practice before the IRS?

Answer 9

People without proper credentials, businesses, and preparers with only a PTIN without AFSP certification.

Question 10

What is an Enrolled Agent (EA)?

Answer 10

The highest credentialed tax professionals certified by the IRS with unlimited representation rights.

Question 11

What are the key responsibilities of an Enrolled Agent (EA)?

Answer 11

Examinations (audits), collections, and appeals.

Question 12

True or False: Enrolled Agents can handle criminal cases.

Answer 12

False

Question 13

What percentage of tax issues do Enrolled Agents handle?

Answer 13

97%

Question 14

What types of tax issues can Enrolled Agents manage?

Answer 14

Filing returns, resolving disputes with the IRS, handling audits, appeals, and collection cases.

Question 15

What is one role of an Enrolled Agent (EA) during IRS examinations?

Answer 15

EAs can represent taxpayers before the IRS.

EAs handle communication and correspondence with the IRS.

Question 16

What can EAs do during IRS audits?

Answer 16

They can attend conferences, hearings, or meetings with the IRS on behalf of the taxpayer.

This representation is crucial for taxpayers facing IRS reviews.

Question 17

What is an Offer in Compromise?

Answer 17

A request asking the IRS to accept less than the full tax debt.

EAs can negotiate this on behalf of taxpayers with unpaid taxes.

Question 18

What types of agreements can EAs set up for tax debt collections?

Answer 18

EAs can set up installment agreements (payment plans).

These plans help taxpayers manage their unpaid taxes over time.

Question 19

What can EAs request to extend regarding tax collections?

Answer 19

Request to extend the collection period.

This can provide taxpayers with additional time to pay off their debts.

Question 20

What is an abatement in the context of tax collections?

Answer 20

A reduction in penalties.

EAs can assist clients in obtaining abatements on their tax penalties.

Question 21

What actions can EAs help with to prevent property seizures by the IRS?

Answer 21

Releasing liens and preventing levies.

These actions protect taxpayers from immediate financial distress.

Question 22

What is a Collection Due Process (CDP) appeal?

Answer 22

An appeal to challenge IRS enforcement actions.

EAs can file these appeals on behalf of taxpayers who disagree with IRS decisions.

Question 23

What program can EAs represent clients in to resolve disputes with the IRS?

Answer 23

The Collection Appeals Program (CAP).

This program allows taxpayers to appeal IRS collection actions.