1. Generally, individuals can lose their eligibility to practice before the IRS in all of the following ways except:
2. Which of the following is considered a tax return preparer?
3. Any person that prepares a return or assists in the preparation of a significant portion of a return in exchange for compensation is required to have which of the following?
4. A representative named under a power of attorney is not permitted to sign another individual’s income tax return unless the signature is permitted under the Internal Revenue Code and the related regulations (see Regulations Section 1.6012-1(a)(5)) or the individual specifically authorizes this in his or her power of attorney. For example, the regulation permits a representative to sign a return if the taxpayer is unable to sign the return for all of the following reasons except:
5. John does not pay his additional tax when he signs his audit (examination) agreement. He receives a bill for $107,150 that includes interest. If John pays the amount due within how many business days of the billing date, he will not have to pay more interest or penalties?
6. The IRS can attempt to collect taxes up to 10 years from the date they were assessed. However, there are exceptions to this time frame. For example, by law, the IRS will suspend and extend collection while the taxpayer lives outside the U.S. continuously for at least how many months?
7. As an alternative to making an administrative wrongful levy claim, IRC Section 7426(a)(1) provides that a third party may bring a civil action against the United States in which court seeking the same relief?
8. Robert filed his 2020 tax return on April 15, 2021. He paid $1,000 in tax. On November 2, 2022, after an examination of his 2020 return, he had to pay $400 in additional tax. On May 2, 2024, he files a claim for a refund of $600. Robert's refund will be limited to what amount?
9. Violations of IRS e-file requirements may result in warning or sanctioning an Authorized IRS e-file Provider. Sanctioning may include which of the following?
10. Bruce and his former spouse filed a joint return showing $7,500 of tax, which was fully paid. The IRS later examines the return and finds $15,000 of income that Bruce's former spouse earned but did not report. With the additional income, the total tax becomes $10,500. The understated tax is what amount, for which Bruce and his former spouse are both liable?
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