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Questions also address representation authorization rules using Form 2848 and Form 8821, due diligence obligations related to Earned Income Credit through Form 8867, and installment agreement and guaranteed installment eligibility under IRS and IRC provisions. Additional items cover Offer in Compromise acceptance conditions and permissible tasks for enrolled agents.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/see-sample-test-questions-part-3-exam-preparation/394454/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/see-sample-test-questions-part-3-exam-preparation/394454.png","ImageObject",300,407,{"name":92,"@type":93},"LangkahRina","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-07","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Under Treasury Department Circular No. 230, which conduct is considered incompetence or disreputable conduct?","Question",{"text":113,"@type":114},"The correct choice is B: conviction of any criminal offense involving dishonesty or breach of trust.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What sanction-related statement about an enrolled agent (EA) is correct under Circular 230?",{"text":118,"@type":114},"The correct answer is C: an EA can be censured.",{"name":120,"@type":111,"acceptedAnswer":121},"When can the IRS grant a guaranteed installment agreement based on prior filing and payment compliance?",{"text":122,"@type":114},"The correct answer is B: the taxpayer must not have failed to file any returns or pay any tax shown on those returns during any of the preceding 5 taxable years.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},394454,1790675094,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":24,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},962090893776,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","SEE Sample Test Questions Part 3  \n1. Under Treasury Department Circular No. 230, which of the following is incompetence or disreputable conduct?  \nA. Conviction of any misdemeanor offense under Federal, State, or local law  \nB. Conviction of any criminal offense involving dishonesty or breach of trust  \nC. Willfully disclosing a taxpayer’s tax return information with the consent of the taxpayer  \nD. Due to reasonable cause, forgetting to sign a tax return prepared by the practitioner when the practitioner’s signature is required by Federal tax laws  \nKey: B  \nReferences: Cir. 230, Section 10.51  \n2. Which of the following from Circular 230 is correct regarding sanctions against an enrolled agent (EA)?  \nA. There cannot be both monetary and nonmonetary sanctions imposed  \nB. An EA can face Imprisonment up to 3 years  \nC. An EA can be censured  \nD. A monetary penalty can exceed the gross income derived from the conduct giving rise to the penalty  \nKey: C  \nReferences: Cir. 230, Section 10.50  \n3. How many future years will the IRS record to the Centralized Authentication File (CAF) at the taxpayer’s request based on receipt of a valid Form 2848 authorizing representation for tax years or periods?  \nA. December 31 of year of receipt + 1 year  \nB. December 31 of year of receipt + 2 years  \nC. December 31 of year of receipt + 3 years  \nD. December 31 of year of receipt + 4 years  \nKey: C  \nReferences: 26 C. F. R. § 601 .506(d)(3)(ii); Instructions for Form 2848, Power of Attorney and Declaration of Representative  \n4. A taxpayer filed an appeal of an IRS examination and then signed Form 8821, Tax Information Authorization, authorizing an enrolled agent (EA) to receive the taxpayer’s confidential tax information related to the matter before the Independent Office of Appeals. Which of the following is correct regarding the EA’s ability to represent the taxpayer regarding the appeal?  \nA. The EA may represent the client based on the Form 8821  \nB. The EA may represent the client with the oral consent of the client  \nC. The EA may represent the client with a note attached to Form 8821  \nD. The EA may not represent the client based on the Form 8821  \nKey: D  \nReferences: IRM [21.3.7.5](21.3.7.5); Publication 947, Practice Before the IRS and Power of Attorney; Form 8821 Instructions  \n5. To meet due diligence requirements, which of the following is true regarding the Earned Income Credit Worksheet and Form 8867?  \nA. A record must be kept of how, when, and from whom the information used to prepare the Form 8867 and the Worksheets was obtained  \nB. Form 8867 does not need to be filed with the return if all information used to complete the form was provided by the taxpayer in writing  \nC. A record of any questions the taxpayer may have asked the tax preparer about their eligibility for the credits should be retained  \nD. Copies of documents provided by the taxpayer that the return preparer relied on to determine the eligibility for the credits do not need to be retained by the preparer  \nKey: A  \nReferences: Treas. Reg. § 1.6695-2(b); Instructions for Form 8867  \n6. An enrolled agent (EA) is in the process of representing a taxpayer before the Internal Revenue Service for a tax matter involving a tax return the taxpayer filed claiming married filing jointly with her former husband. The taxpayer's former husband also asked the EA to represent him for the same matter. Which of the following is true regarding the EA representing them both?  \nA. The EA must notify the Office of Professional Responsibility that the EA will be representing both taxpayers  \nB. Each taxpayer only needs to provide consent verbally, if the EA documents the day consent was given  \nC. The EA must reasonably believe that the EA will be able to provide competent and diligent representation to both taxpayers  \nD. Confirmation of a conflict of interest must be made within 60 days from the time of consent by both taxpayers  \nKey: C  \nReferences: Cir. 230, Section 10.29  \n","cbCaiutw5t1itehi","https://ap.wps.com/l/cbCaiutw5t1itehi","pdf",106624,"English","# Sample Test Questions Part 3\n## Treasury Department Circular No. 230\n## Enrolled agent representation and authorization forms\n## Due diligence for Earned Income Credit\n## Installment agreements and guaranteed installment eligibility\n## Offer in Compromise conditions\n## Authorized tasks for enrolled agents","[{\"question\":\"Under Treasury Department Circular No. 230, which conduct is considered incompetence or disreputable conduct?\",\"answer\":\"The correct choice is B: conviction of any criminal offense involving dishonesty or breach of trust.\"},{\"question\":\"What sanction-related statement about an enrolled agent (EA) is correct under Circular 230?\",\"answer\":\"The correct answer is C: an EA can be censured.\"},{\"question\":\"When can the IRS grant a guaranteed installment agreement based on prior filing and payment compliance?\",\"answer\":\"The correct answer is B: the taxpayer must not have failed to file any returns or pay any tax shown on those returns during any of the preceding 5 taxable years.\"}]","SEE Sample Test Questions Part 3 - exam preparation | PDF",1790403584,13]