1.2 Conduct of Practice

Question 1

what form needs to be submitted for written declaration

Answer 1

Form 2848

Question 2

when can a practioner represent conflicting interests before the IRS?

Answer 2

1. all directly affected parties provide informed written consent at the time of the existence of the conflicts of interest. written consent should be within 30 days of informed consent
2. representative must not be prohibited by law
3. copies of consents must be retained for 36 months from the date of conclusion of the representation of the affected clients

Question 3

can you negotiate client refunds

Answer 3

NO

Question 4

if an agent publishes a fee schedule, the agent must

Answer 4

1. abide by it for a reasonable length of time
2. or 30 days

Question 5

when can practioners charge contingent fees

Answer 5

1. examination of returns
2. claim for credit or refund
3. judicial proceedings

Question 6

Radio or TV advertising must be recorded and retained for how long?

Answer 6

36 months

Question 7

copies of communication should be retained for how long?

Answer 7

36 months