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Exams · Certifications · Licensing

IRS Special Enrollment Examination (SEE) for Enrolled Agents

1. Practices and procedures: practice questions

Our Enrolled Agent (SEE) bank has 56 questions on this topic. Here are 5 of them with answers; the full mock exam draws from every topic, like the real one.

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Question 1

A former IRS employee who personally and substantially participated in a particular matter involving specific parties:

  1. May represent a client if the IRS agrees
  2. May never represent anyone else in that same matter
  3. May represent a client in that matter after 1 year
  4. May represent a client in that matter after 2 years
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B. May never represent anyone else in that same matter — Former government employees may not represent or knowingly assist in a particular matter involving specific parties in which they participated personally and substantially while employed.

Question 2

The civil fraud penalty under section 6663 is:

  1. 20% of the underpayment
  2. 100% of the tax due for the year of the fraud
  3. 40% of the underpayment
  4. 75% of the underpayment attributable to fraud
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D. 75% of the underpayment attributable to fraud — If any part of an underpayment is due to fraud, a 75% penalty applies to the fraud portion. The IRS must prove fraud by clear and convincing evidence.

Question 3

How long must a practitioner keep written conflict-of-interest consents?

  1. Until the client dies or the firm closes, whichever is later
  2. At least 36 months from the end of the representation
  3. 4 years from the date each consent was signed
  4. 12 months from the date signed
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B. At least 36 months from the end of the representation — Section 10.29(c) requires keeping consents for at least 36 months after the representation ends and providing them to the IRS on request.

Question 4

In each enrollment year of the cycle, an enrolled agent must complete at least:

  1. 16 hours of CE, including 6 hours of ethics
  2. 24 hours of CE, including 2 hours of ethics
  3. 16 hours of CE, including 2 hours of ethics
  4. 10 hours of CE, with no ethics requirement
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C. 16 hours of CE, including 2 hours of ethics — A minimum of 16 hours, including 2 hours of ethics or professional conduct, must be completed each enrollment year.

Question 5

Section 10.23 of Circular 230 provides that a practitioner may not:

  1. Charge an hourly fee higher than the published rate
  2. Represent clients who are located in more than one state at the same time
  3. Communicate with the IRS by e-mail
  4. Unreasonably delay the prompt disposition of any matter before the IRS
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D. Unreasonably delay the prompt disposition of any matter before the IRS — Practitioners must not unreasonably delay the prompt disposition of matters before the IRS.

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