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Which of the following is an allowable activity for an unenrolled return prepare

ID: 341062 • Letter: W

Question

Which of the following is an allowable activity for an unenrolled return preparer who has received a record of completion of the IRS Annual Filing Season Program for the current year?

A. Representing a client before the IRS Examination Division on a return the preparer signed if the preparer completed the Annual Filing Season Program for the year in which the return was prepared. B. Representing a client before the IRS Equity, Diversity and Inclusion Division on a return the preparer signed if the preparer completed the IRS Annual Filing Season Program for the year in which the return was prepared. C. Signing a closing agreement regarding a federal income tax liability for a client. D. Signing a claim for refund for a client.

Explanation / Answer

Option - A

Representing a client before the IRS Examination Division on a return the preparer signed if the preparer completed the Annual Filing Season Program for the year in which the return was prepared.

The representing capacity of an unenrolled return preparer is limited to represent the client at the time of examination of the returns by IRS examination division, because he/she had engaged in preparing such returns.

Representing a client before the IRS Examination Division on a return the preparer signed if the preparer completed the Annual Filing Season Program for the year in which the return was prepared.

The representing capacity of an unenrolled return preparer is limited to represent the client at the time of examination of the returns by IRS examination division, because he/she had engaged in preparing such returns.

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