Practice Quiz

CompTIA PDI+ Exam Prep - Question List

Select how would you like to study

Study Mode Free Daily Question Test Mode
31. With respect to unenrolled return preparers, which of the follow- ing statements is correct?
  1. An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, or enrolled actuary who prepares and signs a taxpayer’s return as the preparer, or who prepares a return but is not required (by the instructions to the return o
  2. An unenrolled return preparer is only permitted to appear as a taxpayers’ representative before a Customer Service Representative of the Internal Revenue Service.
  3. An unenrolled preparer may receive refund checks on behalf of the taxpayer if Form 8821 has been executed.
  4. An unenrolled preparer is permitted to represent a taxpayer over the telephone with the Automated Collection System unit
See answer
32. Margaret Smith is a CPA who is representing John & Mary Jones before the Wage and Investment Division of the Internal Revenue Service. The Service is questioning John & Mary on contributions that were listed on page 2 of their 2004 Form 1040. While reviewing the documentation provided by John & Mary, Margaret discovers contributions that were made to a non-qualified organization. What is the appropriate action for Margaret to take?
  1. Margaret must advise John & Mary on how to keep the omission from being discovered by the IRS.
  2. Margaret must notify the Internal Revenue Service that she is no longer representing John & Mary by withdrawing her Form 2848.
  3. Margaret must advise John & Mary promptly of the omission and the consequences provided by the Internal Revenue Code and Regulations for such omission.
  4. Margaret must immediately advise the Internal Revenue Service examiner of the non-qualified contributions.
See answer
33. The Office of Professional Responsibility can censure, suspend or disbar a practitioner from practice before the Internal Revenue Service for incompetence and/or disreputable conduct. Which one of the following is considered disreputable conduct?
  1. Conviction of any criminal offense under the revenue laws of the United States.
  2. Conviction of any criminal offense involving dishonesty or breach of trust.
  3. Giving false or misleading information or participating in any way in the giving of false or misleading information to the Department of the Treasury or any officer or employee thereof.
  4. All of the above.
See answer
34. Josephine Jones, an Enrolled Agent, received a complaint from the Office of Professional Responsibility. Select the statement below that is correct with respect to the contents of the answer that Josephine will file in rebuttal to the complaint.
  1. Josephine may only state a general denial of the allegations.
  2. Josephine must specifically admit or deny each allegation set forth in the complaint, and may not state that she is without sufficient information to admit or deny a specific allegation.
  3. Josephine may deny a material allegation in the complaint even though she knows it to be true.
  4. Josephine must specifically admit or deny each allegation set forth in the complaint, except that she may state that she is without sufficient information to admit or deny a specific allegation.
See answer
35. How long must each practitioner maintain records of their completed CPE credits?
  1. CPE credit information does not have to be retained by the Enrolled Agent since the qualifying organization provides the Office of Professional Responsibility a list of each participant that completed CPE credits.
  2. CPE credit information must be maintained for a period of three (3) years from the date they are completed.
  3. CPE credit information must be retained for a period of three (3) years following the date of renewal of enrollment
  4. CPE credit information must be retained for a period of one (1) year following the year they are completed.
See answer

Select how would you like to study

Study Mode Free Daily Question Test Mode