Select from the option list provided the effect each scenario would have upon a tax professional's ability to practice before the IRS. A choice may be used once, more than once, or not at all.

Scenario	Effect
1. A CPA is suspended from practice by the Office of Professional Responsibility.
2. A CPA who has been suspended in New York but now practices in Wyoming.
3. A professional private society of which the CPA is a member has issued a revocation of membership for nonpayment of society dues.
4. An office clerk from the office of the Commissioner of the IRS does not have one of the required certifications but has received authorization from the Commissioner to represent the clerk's friend's business before the IRS. The office clerk had no previous interaction with the friend's tax issues and is not employed there.
5. James, an administrative assistant for GlobalCom, has a master's degree in taxation but never took a certification exam. James wrote a letter to the Office of Professional Responsibility and received permission to represent GlobalCom in a tax dispute.
6. Larry, a CPA, receives a referral from Sid, an insurance adjuster who Larry occasionally plays golf with. Unknown to Larry, Sid receives all of his clients from Ted, a personal injury attorney engaged in deceptive advertising practices. With respect to Larry,

Possible answers:

This would disqualify the professional from practice before the IRS.

This would qualify the professional to practice before the IRS.

This would have no impact upon the professional's ability to practice before the IRS.

Answer rating: 100% (QA)

Scenario Effect 1 A CPA is suspended from practice by the Office of Professional Responsibility This ... View the full answer