Question

Which statement is TRUE regarding rules for unenrolled Tax Preparers?

A. Unenrolled Tax Preparers can now represent taxpayers before all IRS personnel

B. Unenrolled Tax Preparers can no longer represent taxpayers for returns they prepared after December 31, 2015

C. Unenrolled Tax Preparers cannot file tax returns

D. Unenrolled Tax Preparers are required to obtain the AFSP designation

Answer 1

THE FOLLOWING ARE THE TRUE STATEMENTS REGARDING RULES FOR UNENROLLED TAX PREPRERS WITH REASONS:-

1.TRUE but only when the requirements are satisfied stated in rules -Unenrolled return preparers must possess a valid and active Preparer Tax Identification Number (PTIN) to represent a taxpayer before the IRS, and must have eligible to sign the return or claim for refund under examination.

2.FALSE only when these conditions stated in rules are fulfiled then the unenerolled return preparers can file return for returns prepared - after Dec. 31, 2015, only unenrolled return preparers who have complied with the IRS Annual Filing Season Program may represent a taxpayer regarding tax returns prepared and signed by the preparer.

3.TRUE Unenrolled return preparers cannot file tax returns of  taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, attorneys from the Office of Chief Counsel, or similar officers or employees of the Internal Revenue Service or the Department of the Treasury.

4. TRUE Beginning Jan. 1, 2016, only unenrolled preparers who hold a record of completion for the tax return year under examination can represent taxpayers before revenue agents, customer service representatives and the taxpayer advocate service for returns they prepared and signed.

I HOPE THIS WILL HELP YOU!! THE ANSWERS GIVEN IS BY KEEPING THE REQUIREMENTS IN MIND SO READ IT CAREFULLY AS IF ANY REQUIREMENT IS NOT FULFILLED THEN THE ANSWER CAN BE CHANGED.