SEE - Special Enrollment Exam Quiz: Case Intake And Supporting Documents
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Case Intake And Supporting DocumentsQuestion 1 of 15

An EA receives a call from a prospective client who has received a CP2000 notice. The client is not sure she wants representation yet; she asks only that the EA obtain copies of her account and wage and income transcripts and review them with her. She signs and returns Form 8821.

Which of the following correctly describes the authority created by the Form 8821?

It authorizes the EA to represent the client in an IRS appeals conference, but not before the Tax Court and not in collection matters.
It authorizes the EA to inspect and receive the client's confidential tax information from the IRS, but it does not allow the EA to represent her, sign documents, or make tax elections on her behalf.
It authorizes the IRS to disclose return information only to the preparer who signed the client's current-year Form 1040, and it ends when that return is filed.
It has no effect unless accompanied by a completed Form 2848, because the IRS will not release transcripts based on a Form 8821 alone.
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SEE - Special Enrollment Exam Quiz

SEE - Special Enrollment Exam Quiz: Case Intake And Supporting Documents

Practice Case Intake And Supporting Documents in SEE - Special Enrollment Exam with focused quiz questions that help you check what you know, review explanations, and build confidence with test-style prompts.

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This quiz focuses on Case Intake And Supporting Documents, giving you a quick way to practice the rules, question types, and explanations that matter most for SEE - Special Enrollment Exam.

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Question 1

An EA receives a call from a prospective client who has received a CP2000 notice. The client is not sure she wants representation yet; she asks only that the EA obtain copies of her account and wage and income transcripts and review them with her. She signs and returns Form 8821.

Which of the following correctly describes the authority created by the Form 8821?

  1. It authorizes the EA to represent the client in an IRS appeals conference, but not before the Tax Court and not in collection matters.
  2. It authorizes the EA to inspect and receive the client's confidential tax information from the IRS, but it does not allow the EA to represent her, sign documents, or make tax elections on her behalf. (correct answer)
  3. It authorizes the IRS to disclose return information only to the preparer who signed the client's current-year Form 1040, and it ends when that return is filed.
  4. It has no effect unless accompanied by a completed Form 2848, because the IRS will not release transcripts based on a Form 8821 alone.
Explanation: Choice B is correct. The governing authority is the Form 8821 instructions and IRC §6103(c), which permits a taxpayer to authorize disclosure of return information to a designee in writing. Form 8821 is a tax information authorization: it allows the named designee to inspect and receive confidential tax information, but it does not create a power of attorney and does not authorize representation, signing documents, or making elections. Choice A is wrong because it grants representation authority before Appeals, which Form 8821 does not do. Choice C describes the third-party designee box on Form 1040, not Form 8821. Choice D is wrong because Form 8821 alone is sufficient to request and receive transcripts and other information; Form 2848 is needed only if the EA is to represent the taxpayer.

Question 2

An EA is asked to represent the estate of a deceased taxpayer. The decedent's daughter has a certified copy of the death certificate and a copy of the will naming her as executor, but the probate court has not issued letters testamentary. She wants the EA to obtain the decedent's IRS transcripts and discuss his unpaid balance.

What must occur before the IRS will recognize the daughter's authority to engage the EA?

  1. She may sign Form 2848 as executor based on the will and attach the death certificate; the court appointment is not required for IRS purposes.
  2. The EA may rely on Form 8821 signed by the daughter as an interested party, since an interest in the estate is enough to receive tax information.
  3. She must obtain letters testamentary or other court appointment and file Form 56 with supporting evidence; she may then sign Form 2848 as the fiduciary. (correct answer)
  4. She must first file Form 1310 to establish fiduciary authority before the IRS will accept any representation on behalf of the estate.
Explanation: Under the IRS Form 56 instructions and the Form 2848 instructions, Choice C is correct. A fiduciary must be appointed by the probate court—through letters testamentary, letters of administration, or other court order—and must notify the IRS of the fiduciary relationship on Form 56, with supporting evidence of the appointment. Once appointed, the fiduciary may sign Form 2848 on behalf of the estate. Choice A is wrong because a will naming an executor is not enough to authorize the named executor to act for IRS purposes before the court appoints her. Choice B is wrong because Form 8821 only authorizes a third party to receive tax information, and an interested party is not the taxpayer or fiduciary. Choice D is wrong because Form 1310 is used to claim a decedent's refund, not to establish fiduciary authority.

Question 3

During intake on a proposed underreporter case, the client has the 2022 return from her tax software but does not have the IRS notice. The EA needs to see the 2022 return line items as they appear on IRS records and all subsequent assessments, payments, penalties, and interest.

Which IRS transcript should the EA request?

  1. Tax account transcript for 2022.
  2. Record of account transcript for 2022. (correct answer)
  3. Tax return transcript for 2022.
  4. Wage and income transcript for 2022.
Explanation: Choice B is correct. The governing authority is the IRS Form 4506-T instructions. A record of account transcript combines the tax return transcript and the tax account transcript, showing the return line items as processed plus assessments, payments, penalties, and interest. Choice A is wrong because a tax account transcript shows account activity but not the line items from the return. Choice C is wrong because a tax return transcript shows the return as filed but not post-filing account activity. Choice D is wrong because a wage and income transcript lists amounts from third-party information returns and does not show the return or the account activity.

Question 4

A client believes someone may have used his Social Security number at a job he never held. He asks the EA to find every amount of income reported under his SSN for 2024. He has no Forms W-2 or 1099 for that year.

Which IRS record should the EA request during intake?

  1. Wage and income transcript for 2024. (correct answer)
  2. Tax return transcript for 2024.
  3. Record of account transcript for 2024.
  4. Tax account transcript for 2024.
Explanation: Choice A is correct. The governing authority is the IRS Form 4506-T instructions. The wage and income transcript is a compilation of information returns such as Forms W-2, 1099-INT, 1099-DIV, and 1099-B filed under the taxpayer's identification number, so it is the best tool for identifying third-party income reported under the SSN. Choice B is wrong because a tax return transcript shows only what was reported on a filed return, not all third-party reporting. Choice C is wrong because a record of account transcript combines return data and account activity but does not centrally list all information returns. Choice D is wrong because a tax account transcript shows assessments, payments, and balance activity, not a comprehensive list of third-party income documents.

Question 5

An enrolled agent prepared a client's 2024 return, including a depreciation schedule for the client's rental building, and gave the client a copy of the return and schedule; the client paid that fee in full. The client later engaged the EA to represent him in an examination of the 2024 return, then discharged the EA before the case closed without paying the fee for the examination work. The client has misplaced his copy of the depreciation schedule, which he needs for the examination and for his 2025 return, and asks the EA to return his original Forms W-2, his bank statements, and a copy of the schedule. State law does not give practitioners a right to retain client records in a fee dispute.

Under Circular 230, what must the EA do?

  1. Retain all of the records until the examination fee is paid, provided the engagement letter for the examination disclosed a retaining lien.
  2. Return the W-2s and bank statements the client supplied, but withhold the depreciation schedule because the EA prepared it.
  3. Promptly return the W-2s, the bank statements, and a copy of the depreciation schedule even though the examination fee is unpaid; the EA may keep copies. (correct answer)
  4. Return the records only after the client signs a release agreeing not to contest the examination fee.
Explanation: Circular 230 § 10.28. On the client's request, a practitioner must promptly return all records of the client that the client needs to comply with federal tax obligations, even in a fee dispute, and may keep copies. Records of the client include documents the client supplied (the W-2s and bank statements) and any return, schedule or other document the practitioner prepared that was presented to the client in a prior representation and is needed for current compliance. A practitioner-prepared document may be withheld only while the fee for that document is unpaid. The decisive facts are that the schedule was given to the client with the 2024 return and that the 2024 preparation fee was paid; the unpaid fee is for the examination work, not for the schedule. Choice C is correct. Choice A is wrong because state law gives no retention right here, and an engagement letter cannot override § 10.28. Choice B is wrong because it treats who prepared the schedule as decisive; a practitioner-prepared document presented to the client in a prior, paid representation is a record of the client. Choice D is wrong because § 10.28 does not allow the return of records to be conditioned on a release of the fee dispute.

Question 6

A client's 2021 Form 1040 and all supporting schedules were destroyed. The EA is preparing to respond to an examination issue involving a capital loss carryover and needs the exact return as originally filed, including Schedule D and its attachments.

Which document request should the EA submit to the IRS?

  1. IRS Form 4506-T-EZ to obtain a copy of the 2021 return and all attachments.
  2. IRS Form 8821 to direct the IRS to mail a copy of the 2021 return directly to the EA.
  3. IRS Form 4506-T to obtain a transcript that reproduces the return with all supporting statements.
  4. IRS Form 4506 to obtain a copy of the 2021 return with its schedules and attachments. (correct answer)
Explanation: Choice D is correct. The governing authority is the IRS Form 4506 instructions. Form 4506 is used to request an actual copy of a filed return, including schedules and attachments. Choice A is wrong because Form 4506-T-EZ only requests a tax return transcript, not a copy with attachments. Choice B is wrong because Form 8821 is an authorization to disclose information, not a document request. Choice C is wrong because Form 4506-T obtains transcripts, which do not include all attachments and supporting statements.

Question 7

A client received a Notice of Federal Tax Lien and wants to request a Collection Due Process hearing. She has not filed Form 12153 and asks the EA to handle the matter from intake through the hearing.

Which set of items should the EA gather at intake to proceed?

  1. The CDP notice and a copy of the tax return; the IRS will prepare and file Form 12153 once the EA notifies it of representation.
  2. A signed Form 911 and a Form 2848; the IRS will treat the Form 911 as a timely CDP request.
  3. A Form 433-B and a Form 8821; Form 12153 is only needed when requesting a lien release, not a CDP hearing.
  4. A signed Form 2848, the CDP notice, a completed Form 12153, and documentation supporting any collection alternative the client wants discussed. (correct answer)
Explanation: Choice D is correct. The governing authority is the Form 12153 instructions and the Form 2848 instructions. A CDP case requires the taxpayer or representative to file Form 12153, the underlying CDP notice must be available to establish the filing window and amounts involved, a valid Form 2848 is needed if the EA is representing the client, and financial or other evidence is needed to support any collection alternative. Choice A is wrong because the IRS does not prepare or file Form 12153 on the taxpayer's behalf. Choice B is wrong because Form 911 is a request for Taxpayer Advocate Service assistance, not a CDP request. Choice C is wrong because Form 433-B is for business taxpayers, Form 8821 does not authorize representation, and Form 12153 is required for a CDP hearing.

Question 8

An enrolled agent represented an unmarried taxpayer in an IRS examination of the taxpayer's 2023 Form 1040. The taxpayer died while the examination was pending. The taxpayer's daughter, who was appointed executor of the estate, asks the enrolled agent to continue the examination and to attend the next conference with the revenue agent.

Which of the following is correct regarding the authorization the enrolled agent must obtain before continuing to represent the estate?

  1. The Form 2848 filed during the taxpayer's lifetime remains in effect for the pending examination, and the executor's only additional obligation is to file Form 56 with the IRS office handling the matter.
  2. If the executor executes a new Form 2848 in her fiduciary capacity, no Form 56 is required because the power of attorney itself notifies the IRS of the fiduciary relationship.
  3. The executor may authorize the agent to continue the examination by executing Form 8821, which the IRS accepts in place of Form 2848 for pending matters once Form 56 is on file.
  4. The taxpayer's death terminated the Form 2848, so the executor must file Form 56 with evidence of her appointment and execute a new Form 2848 naming the enrolled agent before the agent may continue the examination. (correct answer)
Explanation: IRC § 6903 and the instructions to Forms 2848 and 56 govern the intake documents. A Form 2848 granted by an individual taxpayer terminates when the taxpayer dies; it does not survive merely because the examination had already begun. The executor alone has authority to act for the estate, and the IRS does not recognize that authority until the executor files Form 56, with evidence of appointment, notifying the IRS of the fiduciary relationship. The estate must then be covered by a new Form 2848, executed by the executor in her fiduciary capacity, before the enrolled agent is recognized as the representative. Choice D states all three requirements. Choice A misstates the effect of death—the Form 2848 does not remain in effect merely because the matter was pending. Choice C misstates the scope of Form 8821, which permits only the inspection or receipt of confidential return information and does not authorize representation before the IRS or substitute for a Form 2848. Choice B misstates the function of Form 56—the power of attorney does not notify the IRS of the fiduciary relationship, and Form 56 is still required even after a new Form 2848 is executed.

Question 9

Which of the following is correct regarding IRS transcripts used to obtain taxpayer records during case intake?

  1. A Wage and Income Transcript itemizes income reported by payers, such as wages and 1099 income, and can help reconstruct a nonfiler's gross income, but it does not show deductions. (correct answer)
  2. A Wage and Income Transcript must be requested on Form 4506, and the IRS will not release it to a representative who holds only a Form 8821.
  3. A Return Transcript shows every line item from the filed return, and it is the only type of transcript the IRS will issue to a taxpayer's designee.
  4. A Verification of Non-filing Letter may be requested only by the taxpayer in person at an IRS Taxpayer Assistance Center, and it is never issued in response to a written request.
Explanation: The instructions to Forms 4506-T and 4506 distinguish transcripts from copies of returns: Form 4506-T is used to request transcripts, and a Wage and Income Transcript reports payer-provided income items such as wages and 1099 income, which can reconstruct a nonfiler's gross income, but it does not show deductions. Choice B misstates the form and release rule: Form 4506 is used to request an actual copy of a filed return, and an authorized designee may receive a Wage and Income Transcript. Choice C misstates the available transcripts: a Return Transcript is one type of transcript—showing most line items of a filed return—and is not the only transcript the IRS will issue to an authorized designee; Account Transcripts and Wage and Income Transcripts are also available. Choice D misstates the request method: a Verification of Non-filing Letter may be requested with Form 4506-T and is not limited to an in-person request by the taxpayer.

Question 10

Which of the following is correct regarding the representation of a deceased taxpayer's estate before the IRS?

  1. The fiduciary's letters testamentary take the place of a Form 2848, so the fiduciary's attorney may represent the estate immediately upon appointment.
  2. A Form 2848 executed by the taxpayer during the taxpayer's lifetime continues in force for the estate's federal tax matters until the period of limitations for the final return expires.
  3. A practitioner who will represent the estate must obtain a Form 2848 signed by the appointed fiduciary, and the fiduciary must file Form 56 to notify the IRS of the fiduciary relationship. (correct answer)
  4. Form 56 must be filed together with the decedent's final return, and the IRS will not process the return until the form is received.
Explanation: IRC §6036 and the instructions to Forms 56 and 2848 require a fiduciary to notify the IRS of the fiduciary relationship on Form 56, and a practitioner who will represent the estate must have a Form 2848 signed by the appointed fiduciary; a power of attorney executed by the decedent terminates when the taxpayer dies. Choice A misstates the authority: letters testamentary establish the fiduciary's authority to act for the estate, but they do not substitute for a Form 2848 when a practitioner represents the estate before the IRS. Choice B misstates the effect of death: the decedent's Form 2848 does not continue until the period of limitations expires; a new power of attorney from the fiduciary is required. Choice D misstates the filing requirement: Form 56 is not a condition to the IRS accepting the decedent's final return, and the executor signs the final return as the taxpayer.

Question 11

Which of the following is correct regarding a practitioner's obligation to furnish records or information to the IRS during representation?

  1. A practitioner must comply with every IRS request for records in a pending matter, regardless of the request's legality, because any refusal is sanctionable under Circular 230.
  2. A practitioner may withhold records that the client has directed the practitioner not to disclose, because the duty of confidentiality to the client takes precedence over an IRS records request.
  3. A practitioner must promptly submit records or information in response to a proper and lawful IRS request unless the practitioner reasonably believes in good faith that the records or information are protected by a genuine privilege. (correct answer)
  4. A practitioner may withhold records the practitioner determines are not relevant to the issue under examination, provided the practitioner notifies the IRS examiner of that determination in writing.
Explanation: Circular 230 §10.20 requires a practitioner, on a proper and lawful request by a duly authorized IRS officer or employee, to promptly submit records or information in any matter before the IRS unless the practitioner believes in good faith and on reasonable grounds that the records or information are privileged. Choice C states that rule. Choice A overstates the duty: the obligation is limited to proper and lawful requests and is subject to the privilege exception. Choice B misstates the basis for withholding: a client's instruction not to disclose is not itself a privilege and does not override a proper IRS request. Choice D misstates the standard: a practitioner may not withhold records based solely on the practitioner's own view of relevance; a lawful IRS request fixes the scope, and objections must be raised through proper channels rather than self-help.

Question 12

Which of the following is correct regarding the third-party designee authorization on a federal income tax return?

  1. The designee may represent the taxpayer before the IRS in an examination covered by the return, provided the designee is an attorney, CPA, or enrolled agent.
  2. The designee may discuss the return with the IRS until the due date (not counting extensions) of the taxpayer's return for the following year, but may not represent the taxpayer before the IRS. (correct answer)
  3. The designee may receive the taxpayer's refund check and sign an amended return, but only for the tax year to which the designation applies.
  4. The designation must be filed separately with the IRS on Form 8821 within 30 days after the return is filed.
Explanation: Governing authority: 2025 Instructions for Form 1040, Third Party Designee. Checking the Third Party Designee box authorizes the IRS to discuss the 2025 return with the designee, and the designee may supply missing information, ask about the processing of the return or the refund, receive copies of related notices or transcripts on request, and respond to certain notices. The authorization ends automatically no later than the due date, not counting extensions, of the 2026 return (April 15, 2027, for most people). The designee may not receive a refund check, bind the taxpayer to anything, or otherwise represent the taxpayer. Choice B states the rule. Choice A misstates the designee's authority: representation in an examination requires a Form 2848, even for an attorney, CPA, or enrolled agent. Choice C misstates the designee's powers: the designee may not receive the refund check or sign an amended return. Choice D misstates the mechanics: the designation is made on the return itself and is not filed separately on Form 8821.

Question 13

Which of the following is correct regarding the requirements for a valid Form 2848, Power of Attorney?

  1. A Form 2848 stating 'all federal taxes, all periods' is accepted by the IRS because it shows the taxpayer's intent to authorize representation of every tax matter.
  2. A Form 2848 must be signed and dated by the taxpayer and the representative and must identify the type of tax, the tax form number, and the specific tax periods covered. (correct answer)
  3. When a married couple files a joint return, either spouse may authorize representation of the couple's joint return by signing a Form 2848 alone.
  4. A Form 2848 that omits the tax periods is effective for a pending examination, because the IRS will rely on the examination notice to define the scope.
Explanation: The Form 2848 instructions require a valid power of attorney to be signed and dated by the taxpayer and signed by the representative, and to identify the type of tax, the tax form number, and the specific tax years or periods covered. Choice A misstates the scope rule: the IRS does not accept a power of attorney expressed as 'all federal taxes, all periods'; the specific matters must be stated. Choice C misstates the signature requirement: each spouse must sign a Form 2848 to authorize representation on a jointly filed return matter. Choice D misstates the consequence of an omission: a Form 2848 that fails to state the tax periods is not effective merely because an examination is pending.

Question 14

Which of the following is correct regarding a practitioner's reliance on information furnished by a client?

  1. A practitioner may rely in good faith on information furnished by a client without verifying it, but must make reasonable inquiries if the information appears to be incorrect, inconsistent with an important fact or another factual assumption, or incomplete. (correct answer)
  2. A practitioner may rely on information furnished by a client only after independently verifying each item of income, deduction, and credit shown on the client's documents or used in preparing the return.
  3. A practitioner who relies on information furnished by a client should verify the information with third parties before claiming any deduction or credit, because Circular 230 imposes strict liability for inaccurate client records.
  4. A practitioner who finds an inconsistency in information furnished by a client must withdraw from the representation unless the client provides a written explanation of the inconsistency.
Explanation: Circular 230 §10.34(d) permits a practitioner to rely in good faith, without verification, on information furnished by the client, but it also requires the practitioner to make reasonable inquiries when the information appears to be incorrect, inconsistent with an important fact or another factual assumption, or incomplete. Choice A correctly states both parts of that rule. Choice B misstates the verification duty: independent verification of every item is not required before preparing or signing a return. Choice C misstates the standard: Circular 230 does not impose strict liability for inaccurate client records, and third-party verification is not generally required before claiming a deduction or credit. Choice D misstates the required response: the practitioner must first make reasonable inquiries, and the rule does not require automatic withdrawal merely because the client has not provided a written explanation.

Question 15

An EA is retained to represent a corporation in an employment tax audit. The corporation's chief financial officer, an officer with legal authority to bind the corporation, signs Form 2848 by hand on behalf of the corporation in the EA's office. The IRS has not previously received any document showing her authority to bind the corporation.

Which of the following is correct regarding the CFO's execution of the corporation's Form 2848?

  1. A copy of the corporate resolution or bylaws establishing the CFO's authority must be attached to the Form 2848, because the IRS will not accept a corporate power of attorney without one.
  2. The CFO signs and enters her exact title, and in executing the form she certifies that she has authority to bind the corporation; no resolution or bylaws need be attached to the form. (correct answer)
  3. A separate Form 2848 signed by each shareholder and director of the corporation is required.
  4. A completed Form 56 designating the CFO as the corporation's fiduciary for federal tax matters must be filed with the Form 2848.
Explanation: 26 C.F.R. § 601.503(c)(3); Instructions for Form 2848, line 7. A corporation's power of attorney must be executed by an officer having authority to legally bind the corporation, who must certify that he or she has that authority, and the Form 2848 instructions direct that officer to sign and enter his or her exact title. Neither source requires a corporate resolution or bylaws to be attached. Under § 601.503(c), IRS officials may require evidence of authority in a particular case, but that is a discretionary request, not a filing requirement. Choice B is correct. Choice A turns the IRS's discretionary power to request evidence into a mandatory attachment that neither the regulation nor the instructions impose. Choice C is wrong because the corporation itself is the taxpayer, and its power of attorney is executed by one authorized officer, not by every shareholder and director. Choice D is wrong because Form 56 notifies the IRS of a fiduciary relationship, such as an executor, administrator, or trustee, and does not establish a corporate officer's ordinary authority to act for the corporation.