[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-394077-105":3,"doc-detail-394077-en":73,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":66,"head_meta":68,"extra_data":70,"updated_unix":72},105,"en","see-3-sample-questions","SEE 3 - Sample Questions","","A set of standardized sample questions covering U.S. tax representation and compliance topics for Enrolled Agents under Treasury Department Circular 230. The items test rule exceptions, sanctions that are or are not allowed, authorization timing for Form 2848, proper scope of representation in IRS Appeals, record retention for EIC and Form 8867, conflict-of-interest requirements, installment agreement eligibility and payment consequences, guaranteed installment agreement conditions, and non-taxable mileage allowance rules. It also evaluates which legal tasks an EA may perform on behalf of clients.",{"@graph":14,"@context":65},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/see-3-sample-questions/394077/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/see-3-sample-questions/394077.png","ImageObject",300,407,{"name":42,"@type":43},"McQueen","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-29","2026-09-26",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",12,{"@type":57,"mainEntity":58},"FAQPage",[59],{"name":60,"@type":61,"acceptedAnswer":62},"What is the record retention period when preparing an Earned Income Credit Worksheet and Form 8867?","Question",{"text":63,"@type":64},"Key: C shows the correct retention time is (C) three years from the filing of the return. References include Reg. 1.6695-2(b)(4)(i) and (ii).","Answer","https://schema.org",{"og:url":32,"og:type":67,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":69,"canonical":32},"index,follow",{"doc_id":71,"site_id":7},394077,1790675148,{"code":4,"msg":74,"data":75},"success",{"doc_id":71,"user_id":76,"nickname":42,"user_avatar":77,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":78,"file_id":79,"file_url":80,"file_type":81,"file_size":82,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":83,"language":84,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":85,"faqs":86,"seo_title":87,"seo_description":12,"update_tm":88,"read_time":89,"preview_page_count":4},5909890329169,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","SEE 3. Sample Questions  \n1. Under Treasury Department Circular No. 230, all of the following are considered to be incompetence and disreputable conduct EXCEPT:  \n(A) conviction of any criminal offense under the Federal tax laws.  \n(B) conviction of any criminal offense involving dishonesty or breach of trust.  \n(C) willfully disclosing tax return information with the consent of the taxpayer.  \n(D) willfully failing to sign a tax return prepared by the tax practitioner as required by Federal tax laws.  \nKey: C  \nReferences: Treasury Department, Section 10.50 and 10.51 of Circular 230, Pgs. 29 and 30  \n2. An Enrolled Agent (EA) can be sanctioned under Circular 230 in each of the following ways EXCEPT:  \n(A) monetary penalty  \n(B) imprisonment  \n(C) censure  \n(D) disbarment  \nKey: B  \nReferences: Circular 230 Section 10.50  \n3. How many years in the future can an authorization on a Form 2848 be recorded to the Centralized Authentication File (CAF)?  \n(A) Current year + 1  \n(B) Current year + 2  \n(C) Current year + 3  \n(D) Current year + 4  \nKey: C  \nReferences: Instructions for Form 2848 pg. 3  \n4. A taxpayer filed an appeal of an IRS examination and then signed IRS Form 8821, Tax Information Authorization, on behalf of an Enrolled Agent (EA) . Which of the following is correct?  \n(A) The EA may represent the client before IRS Appeals based on the Form 8821.  \n(B) The EA may represent the client before IRS Appeals with the oral consent of the client.  \n(C) The EA may represent the client before IRS Appeals with a note attached by the client.  \n(D) The EA may not represent the client before IRS Appeals.  \nKey: D  \nReferences: Form 2848 Instructions pg. 2  \n5. In preparing an Earned Income Credit Worksheet and Form 8867, how long should a return preparer retain copies?  \n(A) one year from the filing of the return  \n(B) two years from the filing of the return  \n(C) three years from the filing of the return  \n(D) six years from the filing of the return  \nKey: C  \nReferences: Reg. 1.6695-2(b)(4)(i) and (ii)  \n6. An Enrolled Agent (EA) is in the process of representing Taxpayer A before the Internal Revenue Service for a tax matter. Taxpayer A's ex-husband also asked the EA to represent him for the same matter. Which of the following is NOT required for the EA to represent both?  \n(A) The EA must notify the Office of Professional Responsibility that the EA will be representing both taxpayers  \n(B) Both taxpayers must waive the conflict of interest and give informed consent in writing to the EA  \n(C) The EA must reasonably believe that the EA will be able to provide competent and diligent representation to both taxpayers  \n(D) The representation is not prohibited by law  \nKey: A  \nReferences: Circular 230 Page 22, Section 10.29  \n7. An Enrolled Agent (EA) prepared an individual income tax return for a taxpayer with a balance due of $25,597 . The taxpayer is not able to pay the entire amount upon filing and would like to set up an installment agreement. Which of the following statements are correct with regard to this agreement?  \n(A) Since the taxpayer owed more than $25,000 the taxpayer may not apply online.  \n(B) The taxpayer will not be charged a user fee to set up this installment agreement.  \n(C) The taxpayer must be in filing compliance.  \n(D) The taxpayer will not be charged interest and penalties while making installment payments.  \nKey: C  \nReferences: Publication 594 Page 3  \n8. In order for the IRS to grant a guaranteed installment agreement, a taxpayer must have not failed to file any income tax returns or pay any tax shown on such returns during any of the preceding  \n(A) 3 taxable years.  \n(B) 5 taxable years.  \n(C) 6 taxable years.  \n(D) 10 taxable years.  \nKey: B  \nReferences: IRC 6159(c)(2)  \n9. A taxpayer is provided a $300 per month mileage allowance for business travel from employer. In order for this to be a non-taxable item, which of the following is true?  \n(A) The taxpayer must return any excess reimbursement wi","cbCaifs9UvGrdR3Y","https://ap.wps.com/l/cbCaifs9UvGrdR3Y","pdf",115221,5,"English","# Sample Questions\n## Circular 230 and EA authority\n## Authorizations, penalties, and record retention\n## Installment agreements and mileage allowance\n## Representation limits and CDP hearing scenarios","[{\"question\":\"What is the record retention period when preparing an Earned Income Credit Worksheet and Form 8867?\",\"answer\":\"Key: C shows the correct retention time is (C) three years from the filing of the return. References include Reg. 1.6695-2(b)(4)(i) and (ii).\"}]","SEE 3 - Sample Questions | PDF",1790398387,13,{"code":4,"msg":74,"data":91},[92,96,100,103,107,112,117,122,127,130,134],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":101,"slug":102},70,"exam",{"id":83,"doc_module":4,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},"Comic",60,"comic",{"id":108,"doc_module":4,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},6,"Technology",50,"technology",{"id":113,"doc_module":4,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},7,"Healthcare",40,"healthcare",{"id":118,"doc_module":4,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},8,"Research & Report",30,"research-report",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":125,"slug":126},9,"Religion & Spirituality",20,"religion-spirituality",{"id":125,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":125,"slug":129},"World Cup","world-cup",{"id":131,"doc_module":4,"doc_module_name":25,"category_name":132,"show_sort_weight":131,"slug":133},10,"Lifestyle","lifestyle",{"id":135,"doc_module":4,"doc_module_name":25,"category_name":136,"show_sort_weight":83,"slug":137},19,"General","general"]