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Duties to the IRS and to clients

SEE 3 Chapter 3 · IRS outline 1B1, 1B2, 1B8, 1B12, 1B13

An enrolled agent serves two masters who sometimes pull in opposite directions: the client who pays, and the tax system the agent is sworn to deal with honestly. Circular 230's subpart B sets the ground rules. This chapter follows Nadia through a busy week of them: an IRS request for records, a client's old mistake, a client who wants to stall, a fee dispute and a refund check that someone hoped to cash.

In this chapter

1. When the IRS asks: submitting records promptly
2. Records you don't have, and not interfering
3. When the client made a mistake
4. No stalling: prompt disposition
5. Returning client records, even in a fee dispute
6. Refund checks: hands off

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Answering IRS requests
• a client's omission or error
• prompt disposition
• returning client records
• refund checks

Chapter 2: Becoming and staying an enrolled agent · Chapter 4: Fees, advertising and the people you work with