What is the title of Treasury Department Circular No. 230? (2 points)

2. Before admitting a representative to practice, the Treasury may require that the representative demonstrate the following: (3 points)

Who may practice before the IRS? Provide the Circular 230 cite and list 3. (3 points)

What must a practitioner do who identifies an error or omission on a clients return? Provide the Circular 230 cite and explain. (3 points)

Explain if and when a practitioner may rely on the work of another person. Provide the Circular 230 cite & explain. (3 points)

Explain the circumstances in which a practitioner may charge a contingent fee. Provide the Circular 230 cite & explain. (3 points)

You are a practitioner who has a dispute with your client over fees. Explain whether or not you are required to return your clients records to him/her. Provide the Circular 230 cite & explain. (3 points)

Your client asks you to deposit his/her refund in your account, take your fee, and refund the difference to him/her. Can you do this? Provide the Circular 230 cite & explain. (3 points)

What sanctions does Treasury have authority to impose on practitioners who violate the regulations? Provide the Circular 230 cite & explain. (3 points)

Provide the title to Circular 230, section 10.33, and explain what this section provides in your own words. (3 points)

Provide the title to Circular 230, section 10.37, and explain what this section provides in your own words. (3 points)