A practitioner may endorse or otherwise negotiate any check issued to a client if the client has authorized the practitioner to do so. True False QUESTION 2 Tax advisors should provide clients with the highest quality representation concerning Federal tax issues by adhering to best practices in providing advice and in preparing or assisting in preparation of a submission to the Internal Revenue Service. C True O False QUESTION 3 An enrolled agent has the same ability to practice before the Internal Revenue Service as does an attorney or CPA. O True False Practice before the Internal Revenue Service include preparing documents, filing documents, corresponding and communicating with the Internal Revenue Service and representing a client at conferences, hearings, and meetings. O True False QUESTION 5 Enrolled Agents, enrolled retirement plan agents, and registered tax return preparers must renew their status with the Internal Revenue Service to maintain eligibility to practice before the IRS. O True False QUESTION 6 A CPA may be denied to practice before the IRS if he or she has not filed their own individual income tax returns. True OO False QUESTION 7 An employee of the Mississippi Department of Revenue may not practice before the Internal Revenue Service if such employment may disclose facts or information applicable to Federal tax matters. O True O False QUESTION 8 In order to practice before the Internal Revenue Service, an individual must be twenty- one years old. True False QUESTION 9 An individual must pass a written four part examination administered by the Internal Revenue Service in order to receive status as an enrolled agent. True O False An enrolled agent must complete a minimum of 72 hours of continuing education credit during an enrollment cycle with a minimum of 16 during each enrollment year. True False QUESTION 11 An enrolled agent must complete two hours of ethics or professional credit each enrollment year. True O False QUESTION 12 A practitioner who, having been retained by a client with respect to a matter administered by the Internal Revenue Service, knows that the client has not complied with the revenue laws of the United States or has made an error in or omission from any return, document, affidavit, or other paper which the client submitted or executed under the revenue laws of the United States, must advise the client promptly of such noncompliance, error, or omission. True