Representation Basics
What does it mean to have "practice before the IRS"?
What is representing taxpayers in matters involving rights, privileges, and liabilities under IRS laws?
What form must be used if a taxpayer opts out of electronic filing?
What is Form 8948, Preparer Explanation for Not Filing Electronically?
What notice does the IRS issue to propose additional tax due from a return examination?
What court requires taxpayers to pay the tax first before filing suit?
Can an unenrolled preparer represent a client before the IRS Appeals Office?
What does a CAF number identify?
What is the Centralized Authorization File number assigned to representatives?
If a taxpayer does not respond to a 30-day letter, what notice will the IRS issue?
What is a 90-day letter (Notice Of Deficiency)?
What agency issues Treasury Regulations?
Which court decisions carry the highest precedential weight?
What is the U.S. Supreme Court?
What is the role of the iRS Office of Appeals?
What form must be submitted to revoke a previously filed Form 2848 or 8821?
What is From 56 (Notice Concerning Fiduciary Relationship) or a written revocation?
Where does a taxpayer file a petition if they want to challenge a deficiency without paying first?
What is the U.S. Tax Court?
What IRS publication summarizes the IRS's official interpretation of the tax law?
Which court's decisions are only binding within its jurisdiction?
What is the U.S. Court of Appeals?
What must a representative have in order to communicate with the IRS about a client's tax matter?
What is a valid Form 2848 on file?
What is the difference between Form 2848 and Form 8821?
What is Form 2848 grants representation authority, while Form 8821 only grants information access?
What option does a taxpayer have if they disagree with an IRS examination determination?
What is request an administrative appeal with the IRS Office of Appeals?
What type of guidance is issued to provide the public with advance notice of future regulations?
What are Notices?
What type of Tax Court decision cannot be used as precedent in other cases?
Can a representative charge a contingent fee for services related to filing an original return?
What is no, contingent fees are generally prohibited except in limited cases (e.g., refund claims)?
What form is used when a taxpayer designates someone to discuss their return with the IRS during processing only?
What is the Third-Party Designee checkbox on the return itself?
What must a taxpayer do before filing a refund suit in U.S. District Court or the Court of Federal Claims?
What is pay the tax and file a claim for refund with the IRS?
What type of IRS guidance may only be relied upon by the taxpayer to whom it is issued?
What is a Private Letter Ruling (PLR)?
What are the two main sources of primary tax law?
What are the Internal Revenue Code and Treasury Regulations?