Special Enrollment Examination Booklet - Part 4 - Ethics, Recordkeeping Procedures, Appeal Procedures, Exempt Organizations, Retirement Plans, Practitioner Penalty Provisions, Research Materials and Collection Procedures

Sep 26, 2026

Special Enrollment Examination Booklet Part 4 (September 23, 2004) outlines timed exam procedures for candidates in ethics, recordkeeping, appeal procedures, exempt organizations, retirement plans, practitioner penalty provisions, and research materials and collection procedures. It provides detailed instructions for completing the answer sheet, recording identification and candidate information, reading question references to the Internal Revenue Code as amended through December 31, 2003, using permitted writing tools, and submitting all exam materials. It also describes grading rules, point values, and how answers will be communicated after administration.

LanguageEnglish

CategoryExam

FormatPDF

Pages12

Reading Time30 min

AccessFree to download

Instructions

Answer sheet completion and examination rules

Timing, materials, and grading information

Section A

True/False Questions (1–40)

2004 Part 4 SPECIAL ENROLLMENT EXAMINATION BOOKLET September 23, 2004 1:30 p. m . TO 3:30 p.m . Ethics, Recordkeeping Procedures, Appeal Procedures, Exempt Organizations, Retirement Plans, Practitioner Penalty Provisions, Research Materials and Collection Procedures IRS Department of the Treasury Internal Revenue Service [publish.no.irs.gov](publish.no.irs.gov) Publication 869 (Rev. 9.-2004) Part 4 Catalog Number 32649T Official Use Only (Declassified after September 23, 2004) SPECIAL ENROLLMENT E X A M I N A T I O N This page left blank intentionally. Special Enrollment Examination Part 4 Ethics, Recordkeeping Procedures, Appeal Procedures, Exempt Organizations, Retirement Plans, Practitioner Penalty Provisions, Research Materials and Collection Procedures Instructions: The time allotted for this part of the examination is 2 hours. No additional time will be granted. On your answer sheet in the spaces provided you should enter the following: 1. Print your name (First, M. I. , Last) . 2. Sign your name (First, M. I. , Last) . 3. Place of examination (City and State) . 4. Date of this examination. 5. Print your name (Last, F. I. , M. I.) in the boxes provided. Immediately below the boxes, darken the oval corresponding to the letter you have printed, as in the sample Name Grid. Darken only one oval in each column below a box in which you have printed a letter. Make no marks in the columns below boxes you have left blank. 6. Enter your candidate number and immediately below, darken the oval corresponding to each number you have entered. 7. Enter your Social Security Number and immediately below, darken the oval corresponding to each number you have entered. Important: The answer sheet should not be folded or torn since it will be machine graded. Read the examination questions carefully. All references are to the Internal Revenue Code as amended through December 31, 2003. Unless otherwise stated, all questions relate to the calendar year 2003. You will be given a No. 2 pencil by the monitor. Darken completely only one oval under the corresponding letter on the answer sheet. In making corrections, erase errors completely. Scratch paper will be provided, but you may make necessary computations in the questions books. Raise your hand to attract the monitor’s attention when you need extra supplies or for permission to leave the room. !! New procedures!! All materials must be turned in to the monitor before leaving the room: Answer sheet: When you finish the examination, your answer sheet must be turned in to the monitor before leaving the room. You must turn in your answer sheet atthe end of each test session or your test will not be graded and no credit received. Answers noted in examination booklets will not be graded. The examination will be graded in Washington, D.C. , by the Office of Professional Responsibility, Internal Revenue Service. You will receive formal notification of your examination results on or about January 31, 2005. Examination booklets, scratch paper: You must also turn in your examination booklet and scratch paper (used and unused) . These materials will be mailed to you after the examination has been administered at all sites. Challenges must be received by the Office of Professional Responsibility on or before October 22, 2004. Challenges must be on the form or in the format as pre[scribed on](scribed on www.irs.gov)[ www.irs.gov](scribed on www.irs.gov) General Grading Information: The questions in this examination have been assigned values of 1 to 2 points. All true or false questions have a value of 1 point each and the multiple choice questions in Section B have a value of 2 points each. The examination is graded on the basis of correct answers. If more than one oval is darkened in answering a questions, the answer will be considered incorrect. The Service will include the answers with your formal notification of examinat

FAQs

How is the exam graded for this Part 4 booklet?

The examination is graded on correct answers. If more than one oval is darkened, the answer is considered incorrect. True/false questions are worth 1 point each, and multiple-choice questions in Section B are worth 2 points each.

What rules govern completing the answer sheet?

Candidates must not fold or tear the answer sheet because it is machine graded. The booklet instructs candidates to print and sign their names, enter examination information, and darken exactly one oval under each relevant letter or number, erasing errors completely.

What do the exam questions reference?

All references are to the Internal Revenue Code as amended through December 31, 2003. Unless otherwise stated, all questions relate to the calendar year 2003.

Sep 26, 2026

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