IRS Special Enrollment Examination
(SEE) New 2026 Latest Version with
All the 100 Questions for Part 1, 100%
Correct Answers and Rationale
A private letter ruling is legally binding on the IRS if: -
<<<<ANSWERS>>>The taxpayer that received the private letter ruling,
fully and accurately described the proposed transaction in their request and
carried out the transaction as described.
Annual Filing Season Program - <<<<ANSWERS>>>A voluntary program
administered by the IRS in which noncredentialled tax return preparers
complete continuing education training and receive a certificate from the
IRS.
Person's ineligible to practice before the IRS: - <<<<ANSWERS>>>-
corporation, association, partnership, and others that are not individuals are
also not eligible to practice before the IRS.
People that are not required to have a PTIN: - <<<<ANSWERS>>>person
who gives an opinion about events that have not happened
-person who furnishes typing, copying, or mechanical assistance
-person who prepares the return of his employer (or of an officer or
employee of the employer) by whom the person is regularly and
continuously employed
-fiduciary who prepares a tax return for a trust or estate
-an unpaid VITA assistant or Tax Counseling for the Elderly (TCPE)
-employee of the IRS who performs official duties by preparing a tax return
for a taxpayer who requests it
An IRS employee can become an EA if: - <<<<ANSWERS>>>they
possess a minimum of five years of past service with the IRS and technical
experience as outlined in Circular 230. The application must be made
within 3 years from the date the employee left the IRS
,For the IRS to grant a guaranteed installment agreement, a taxpayer must
have not failed to file any income tax returns or pay any tax shown on such
returns during any of the preceding: - <<<<ANSWERS>>>5 taxable years
The IRS may accept an Offer in Compromise filed by the taxpayer or their
representative under which of the conditions below? -
<<<<ANSWERS>>>The taxpayer's tax debt might not be accurate
Which of the following tasks may be performed by an enrolled agent on
behalf of his or her client? - <<<<ANSWERS>>>Prepare and sign a protest
to challenge examination results in the IRS Independent Office of Appeals
An enrolled agent (EA) may represent a taxpayer: - <<<<ANSWERS>>>At
conferences or meetings with the IRS Examination Division
A new client visits an enrolled agent (EA). The taxpayer believes that the
U.S. tax system is purely voluntary and filed a return showing no income
tax, requesting all withholding be refunded. The IRS assessed a $5,000
frivolous return penalty.The taxpayer has received a Notice of Intent to
Levy and Right to Collection Due Process (CDP) hearing concerning the
$5,000 penalty. The taxpayer wants the EA to present the previous
arguments about the tax system in the CDP hearing request. Which of the
following is a correct statement regarding the CDP hearing request raising
arguments previously deemed frivolous? - <<<<ANSWERS>>>If the IRS
provides the taxpayer with notice that the CDP request is frivolous, the
taxpayer will be given 30 days to withdraw or amend the CDP request to
avoid a frivolous submission penalty
A taxpayer received a notice from the IRS stating a prior year's tax return
had been examined and that an adjustment was made increasing the
amount of tax by $2,560. The taxpayer disagrees with the adjustment.
Under which situation could the taxpayer request an audit reconsideration?
- <<<<ANSWERS>>>The taxpayer did not appear for the examination or
did not send information to the IRS
An enrolled agent's (EA's) client is an individual taxpayer who is requesting
assistance with a proposed penalty. Which of the following is a method of
contesting the penalty? - <<<<ANSWERS>>>After the penalty has been
assessed and paid, the EA can file a claim for refund with the IRS
, An enrolled agent's written communications with a client may be privileged
if they concern: - <<<<ANSWERS>>>Representing the client in an IRS
examination
When advertising their services, an enrolled agent may use which one of
the following phrases to describe their professional designation? -
<<<<ANSWERS>>>Admitted to practice before the Internal Revenue
Service
Which of the below statements is correct regarding complaints for the
sanctioning of a practitioner, employer, firm, appraiser, or other entity for
violations of the regulations governing practice before the Internal Revenue
Service? - <<<<ANSWERS>>>In general, discovery may be permitted at
the discretion of an Administrative Law Judge
If a taxpayer and the IRS fail to settle a non-docketed examination
controversy in the IRS Independent Office of Appeals, the next event to
occur is: - <<<<ANSWERS>>>Issuance of a notice of deficiency
To avoid imposition of the accuracy-related penalty for a substantial
understatement of income tax, which of the following is a type of authority
that may be relied upon by the taxpayer to try to show substantial authority
for the tax treatment of an item? - <<<<ANSWERS>>>Treasury regulations
Which of the following statements is true regarding rejected electronic filed
returns? - <<<<ANSWERS>>>To timely file the return, the taxpayer must
file the paper return by the later of the due date of the return or ten
calendar days after the notification of rejection
Employment Tax Records: - <<<<ANSWERS>>>business is required to
retain payroll and employment tax records for at least 4 years after the tax
becomes due or is paid, whichever is later
Property Records - <<<<ANSWERS>>>records relating to the basis of
property should be retained as long as they may be material to any tax
return involving the property. The basis of property is material until the
statute of limitations expires for the tax year an asset is sold or otherwise
disposed of.
What is title 26? - <<<<ANSWERS>>>This is the internal revenue code
(SEE) New 2026 Latest Version with
All the 100 Questions for Part 1, 100%
Correct Answers and Rationale
A private letter ruling is legally binding on the IRS if: -
<<<<ANSWERS>>>The taxpayer that received the private letter ruling,
fully and accurately described the proposed transaction in their request and
carried out the transaction as described.
Annual Filing Season Program - <<<<ANSWERS>>>A voluntary program
administered by the IRS in which noncredentialled tax return preparers
complete continuing education training and receive a certificate from the
IRS.
Person's ineligible to practice before the IRS: - <<<<ANSWERS>>>-
corporation, association, partnership, and others that are not individuals are
also not eligible to practice before the IRS.
People that are not required to have a PTIN: - <<<<ANSWERS>>>person
who gives an opinion about events that have not happened
-person who furnishes typing, copying, or mechanical assistance
-person who prepares the return of his employer (or of an officer or
employee of the employer) by whom the person is regularly and
continuously employed
-fiduciary who prepares a tax return for a trust or estate
-an unpaid VITA assistant or Tax Counseling for the Elderly (TCPE)
-employee of the IRS who performs official duties by preparing a tax return
for a taxpayer who requests it
An IRS employee can become an EA if: - <<<<ANSWERS>>>they
possess a minimum of five years of past service with the IRS and technical
experience as outlined in Circular 230. The application must be made
within 3 years from the date the employee left the IRS
,For the IRS to grant a guaranteed installment agreement, a taxpayer must
have not failed to file any income tax returns or pay any tax shown on such
returns during any of the preceding: - <<<<ANSWERS>>>5 taxable years
The IRS may accept an Offer in Compromise filed by the taxpayer or their
representative under which of the conditions below? -
<<<<ANSWERS>>>The taxpayer's tax debt might not be accurate
Which of the following tasks may be performed by an enrolled agent on
behalf of his or her client? - <<<<ANSWERS>>>Prepare and sign a protest
to challenge examination results in the IRS Independent Office of Appeals
An enrolled agent (EA) may represent a taxpayer: - <<<<ANSWERS>>>At
conferences or meetings with the IRS Examination Division
A new client visits an enrolled agent (EA). The taxpayer believes that the
U.S. tax system is purely voluntary and filed a return showing no income
tax, requesting all withholding be refunded. The IRS assessed a $5,000
frivolous return penalty.The taxpayer has received a Notice of Intent to
Levy and Right to Collection Due Process (CDP) hearing concerning the
$5,000 penalty. The taxpayer wants the EA to present the previous
arguments about the tax system in the CDP hearing request. Which of the
following is a correct statement regarding the CDP hearing request raising
arguments previously deemed frivolous? - <<<<ANSWERS>>>If the IRS
provides the taxpayer with notice that the CDP request is frivolous, the
taxpayer will be given 30 days to withdraw or amend the CDP request to
avoid a frivolous submission penalty
A taxpayer received a notice from the IRS stating a prior year's tax return
had been examined and that an adjustment was made increasing the
amount of tax by $2,560. The taxpayer disagrees with the adjustment.
Under which situation could the taxpayer request an audit reconsideration?
- <<<<ANSWERS>>>The taxpayer did not appear for the examination or
did not send information to the IRS
An enrolled agent's (EA's) client is an individual taxpayer who is requesting
assistance with a proposed penalty. Which of the following is a method of
contesting the penalty? - <<<<ANSWERS>>>After the penalty has been
assessed and paid, the EA can file a claim for refund with the IRS
, An enrolled agent's written communications with a client may be privileged
if they concern: - <<<<ANSWERS>>>Representing the client in an IRS
examination
When advertising their services, an enrolled agent may use which one of
the following phrases to describe their professional designation? -
<<<<ANSWERS>>>Admitted to practice before the Internal Revenue
Service
Which of the below statements is correct regarding complaints for the
sanctioning of a practitioner, employer, firm, appraiser, or other entity for
violations of the regulations governing practice before the Internal Revenue
Service? - <<<<ANSWERS>>>In general, discovery may be permitted at
the discretion of an Administrative Law Judge
If a taxpayer and the IRS fail to settle a non-docketed examination
controversy in the IRS Independent Office of Appeals, the next event to
occur is: - <<<<ANSWERS>>>Issuance of a notice of deficiency
To avoid imposition of the accuracy-related penalty for a substantial
understatement of income tax, which of the following is a type of authority
that may be relied upon by the taxpayer to try to show substantial authority
for the tax treatment of an item? - <<<<ANSWERS>>>Treasury regulations
Which of the following statements is true regarding rejected electronic filed
returns? - <<<<ANSWERS>>>To timely file the return, the taxpayer must
file the paper return by the later of the due date of the return or ten
calendar days after the notification of rejection
Employment Tax Records: - <<<<ANSWERS>>>business is required to
retain payroll and employment tax records for at least 4 years after the tax
becomes due or is paid, whichever is later
Property Records - <<<<ANSWERS>>>records relating to the basis of
property should be retained as long as they may be material to any tax
return involving the property. The basis of property is material until the
statute of limitations expires for the tax year an asset is sold or otherwise
disposed of.
What is title 26? - <<<<ANSWERS>>>This is the internal revenue code
