Ethics – MAR ACCOUNTING

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Ethics:
Tax Return Preparer Ethic

Target Audience: Other Tax Professionals, CPAs and EAs

Category: Ethics

Delivery Method: In-Person & Self-Study

CE Hours: 2.0

Passing Grade: 70%

Exam Questions: 10

Attempts: Unlimited

This quiz is for logged in users only.

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Henry is an unenrolled tax return preparer who participates in the annual filing season program. Before which of the following IRS personnel may he represent a taxpayer whose return he has prepared?

An appeals officer A revenue officer A revenue agent Counsel

Phyllis, an unenrolled tax return preparer, is prohibited from engaging in which of the following professional activities?

Preparing documents for submission to the IRS Preparing and signing federal tax returns Preparing and signing claims for tax refunds Representing taxpayers as to the qualification of their employee plans

When may a tax return preparer advise her client to submit a document to the Internal Revenue Service that disregards a regulation?

When the submission will be accompanied by a document evidencing a good-faith challenge to the regulation When doing so will tend to reduce the taxpayer’s liability When the practitioner believes the result of application of the regulation will be inequitable Never

How long may a practitioner wait before obtaining written confirmation from a client who has verbally waived a conflict of interest?

30 days 60 days 90 days No later than the end of the current tax period

Helen is an unenrolled tax return preparer who participates in the annual filing season program. How may she refer to herself when advertising for clients?

As “certified” As an IRS employee As a tax return preparer who holds a valid Annual Filing Season Program Record of Completion for the calendar year and has complied with the IRS requirements for receiving the Record of Completion As “chartered”

How many calendar days must pass after the last date on which a practitioner published a schedule of fees before he or she may increase fees?

15 days 5 days 45 days 30 days

Helen, a tax return preparer, routinely publishes a schedule of the fees she charges her clients. For how long must she keep copies of the published schedule following its last use?

1 year 2 years 3 years 4 years

A

is a term that refers to a public reprimand of a practitioner by the Office of Professional Responsibility.

suspension disbarment censure monetary penalty

A penalty may be imposed by the Treasury Department on a tax return preparer for all of the following EXCEPT

Incompetence Failure to comply with regulations Disreputable conduct Laziness

Which of the following sanctions affects a practitioner’s eligibility to represent taxpayers before the IRS?

Censure Suspension Imposition of a $540 penalty Imposition of a $5,000 penalty

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