Enrolled Agent — SEE Part 3 (Representation, Practices and Procedures) 한국어 모의고사 2026

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Practices and Procedures

Practice before the IRS and who may practice (Circular 230 §10.2–§10.3), enrolled-agent requirements and the enrollment/CE cycle (§10.4–§10.8), Circular 230 duties (information to the IRS, diligence, conflicts, fees, return of records, advertising, refund checks), sanctionable acts and OPR sanctions (censure/suspension/disbarment/monetary, incompetence & disreputable conduct §10.50–§10.51), and preparer penalties and mechanics (§6694/§6695/§6107/§6109/§6060, due-diligence).

165 문제→

Representation before the IRS

Powers of attorney and authorizations (Form 2848 vs. Form 8821, CAF, signature authority, changing/withdrawing a representative, Pub 216), client privacy, consent and privilege (IRC §6103, §7216, §7525, §7521), the examination process (§7602 summons, consents to extend assessment), Appeals (30-day letter, the 90-day letter §6212/§6213, Tax Court), assessment and deficiency mechanics (§6501 statutes of limitations), and penalties and interest in representation (§6651/§6662/§6663/§6664, §6601/§6621 interest, first-time abatement).

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Specific Areas of Representation

Representing a taxpayer in collection — the federal tax lien (§6321, NFTL §6323, CDP §6320) vs. levy and seizure (§6331, CDP §6330, exemptions §6334), collection alternatives (installment agreements §6159, offers in compromise §7122, Currently Not Collectible, collection statute §6502), and the Trust Fund Recovery Penalty §6672, innocent- vs. injured-spouse relief (§6015 / Form 8379), the Taxpayer Advocate Service (§7811), and passport revocation §7345.

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Filing Process

Completion of filing (signatures §6061/§6065, the e-file mandate §6011(e), ERO/EFIN and Pub 1345, e-file signature authorization Form 8879 vs. Form 8453, timely mailing §7502, extensions), records and claims (recordkeeping §6001, preparer retention §6107(b)/§6060, the refund-claim statute §6511, Form 843 and Form 1040-X), and disclosure, privilege and taxpayer information (§7216 criminal / §6713 civil disclosure, the §7525 practitioner privilege and its limits, information-return penalties §6721/§6722, IP PIN, ITIN/Form W-7, backup withholding).

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