This class was created by Brainscape user Sophie Harrison. Visit their profile to learn more about the creator.

Decks in this class (16)

1.1 Authority to Practice
What does practicing before the i...,
What does practicing before the i...,
Who may practice before the irs 3
14  cards
1.2 Conduct of Practice
What form needs to be submitted f...,
When can a practioner represent c...,
Can you negotiate client refunds 3
7  cards
1.3 & 1.4 Best Practices for tax advisors & Supervisor Responsibility
What are the 4 general best pract...,
When providing written advice abo...,
Should advice consider the possib...
3  cards
1.5 Sanctions and disciplinary proceedings
Commisioners power to confer 1,
What should the complaint include...,
Who makes the complaint 3
25  cards
1.6 Renewal
When should an ea renew their enr...,
Do all eas renew at the same time 2,
To renew their enrollment what fo...
10  cards
1.7 Identity theft
When does it occur 1,
A taxpayer should be alert to ide...,
A taxpayer subject to identity th...
3  cards
2.1 Tax Preparers
Does a tax return preparer have t...,
Is a tax preparer who is not a pr...,
Are tax return preparers subject ...
34  cards
2.2 Disclosure of taxpayer information
Penalty 1,
A penalty for disclosure is not i...,
Taxpayers consent to disclosure 3
8  cards
2.3 Tax Shelters
What is a tax shelter 1,
What is a tax benefit 2,
Taxpayers are required to disclos...
12  cards
2.4 Penalties
Who are subject to penalties 1,
How much is the penalty 2,
What are applicable procedural re...
31  cards
unit 3 - things i have forgot
Can asfps receive a refund check 1,
When signing a tax return what do...,
When can a taxpayer be contacted ...
26  cards
unit 2 - things i have forgot
What if the definition for an ins...,
Is a person who gives advice only...,
What is the penalty for unreasona...
14  cards
unit 4 - things I have forgot
What is the discriminant function...,
Why else may a return be examined...,
Does the irs need to give the tax...
64  cards
Unit 5 - things i have forgot
If the taxpayer does not pay the ...,
The assessment does what 2,
The notice requests payment withi...
75  cards
Unit 6 - things i have forgot
Statutory law is contained in what 1,
Administrative pronouncements are 2,
What internal revenue code do we ...
69  cards
unit 7 - things i have forgot
The irs recommends that a taxpaye...,
How long do records need to be av...,
If the taxpayer does noy report i...
53  cards

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EA Exam 3

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