单选题 Question ID: EA3 M1 094 (Topic: EA Part 3 Mock Exams) The following tax professionals have unlimited representation rights before the Internal Revenue Service EXCEPT:

A、 Attorneys.
B、 Certified Public Accountants.
C、 AFSP certificate holders.
D、 Enrolled agents.
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单选题 Question ID: EA3 M1 059 (Topic: EA Part 3 Mock Exams) Francine plans to amend a prior-year return due to a loss on worthless securities. How long does she have to amend her tax return with regards to worthless securities?

A、3 years
B、7 years
C、5 years
D、10 years

单选题 Question ID: EA3 M1 087 (Topic: EA Part 3 Mock Exams) How does a taxpayer submit additional documentation to the IRS on an e-filed tax return?

A、A Form 1040-X must be filed with the paper attachments.
B、The taxpayer should use Form 2848 and mail in supporting documentation.
C、The return must be paper-filed if additional documentation must be sent with the return.
D、The taxpayer should use Form 8453 and mail in supporting documentation.

单选题 Question ID: EA3 M1 039 (Topic: EA Part 3 Mock Exams) Russell is a taxpayer who filed an appeal of an IRS examination. He signed IRS Form 8821, Tax Information Authorization, for his tax preparer, Emily. Which of the following is correct?

A、Emily may represent Russell before IRS Appeals with the oral consent of the client.
B、Emily may represent Russell before IRS Appeals with a note attached by the client.
C、Emily may represent Russell before IRS Appeals based on the Form 8821.
D、Emily may not represent the client before IRS Appeals.

单选题 Question ID: EA3 M1 054 (Topic: EA Part 3 Mock Exams) Alaina, an enrolled agent, represented her client, Inigo, and his former business partner, Danny, before the Internal Revenue Service with regard to a partnership tax matter. Due to the potential conflict of interest, Alaina obtained written consent from each of her clients, waiving the conflict of interest and giving informed consent. Alaina must keep those written consents for how long after the conclusion of representation?

A、48 Months
B、36 Months
C、24 Months
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单选题 Question ID: EA3 M1 046 (Topic: EA Part 3 Mock Exams) Which of the following types of tax advice is specific advice provided by the IRS to a taxpayer for a fee?

A、Chief Counsel advice.
B、Private letter rulings.
C、Technical advice memoranda.
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单选题 Question ID: EA3 M1 006 (Topic: EA Part 3 Mock Exams) An electronically filed return is not considered “filed” until:

A、The electronic portion of the return has been rejected by the IRS.
B、The electronic portion of the return has been submitted to the transmitter.
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D、The electronic portion of the return has been submitted to the IRS.

单选题 Question ID: EA3 M1 079 (Topic: EA Part 3 Mock Exams) Which IRS insignia may an enrolled agent use in their advertising?

A、The U.S. Treasury seal.
B、The IRS eagle insignia.
C、The IRS Financial Management Service insignia.
D、The official IRS e-file logo.

单选题 Question ID: EA3 M1 031 (Topic: EA Part 3 Mock Exams) Which of the following is illegal under the Internal Revenue Code?

A、Tax avoidance.
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C、Possessing foreign trusts.
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