EA Part 3 Crossword Puzzle

123456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051
Across
  1. 2. Providing false information to IRS
  2. 5. Acting on behalf of a taxpayer before the IRS
  3. 8. Collection Due Process hearing
  4. 9. Person authorized to represent taxpayers
  5. 12. Disciplinary action imposed by OPR
  6. 15. Arrangement to pay tax over time
  7. 16. Must not be false or misleading
  8. 20. Collection Appeals Program
  9. 23. Tax Information Authorization
  10. 24. Essential ethical quality for practitioners
  11. 25. Authority granted by Form 2848
  12. 26. Public reprimand by the IRS
  13. 27. Documents practitioners must provide upon request
  14. 28. Official IRS communication
  15. 31. Protections allowing review of IRS actions
  16. 32. Power of Attorney and Declaration of Representative
  17. 33. Relief from joint tax liability
  18. 37. Known tax error that must be addressed
  19. 42. Required knowledge and skill to practice
  20. 45. Settlement for less than full tax owed
  21. 47. Permanent loss of practice rights
  22. 48. Situation where representation may be impaired
  23. 49. Request for return of overpaid tax
  24. 51. Minimum standard for many tax positions
Down
  1. 1. IRS process for recovering unpaid taxes
  2. 3. Duty to protect client information
  3. 4. Court where taxpayers can challenge deficiencies
  4. 6. Must be based on reasonable assumptions
  5. 7. Legal time limit for IRS actions
  6. 10. Reduction or removal of penalties
  7. 11. Review of taxpayer records and returns
  8. 13. Written permission required for certain conflicts
  9. 14. IRS audit process
  10. 17. Revealing information when authorized or required
  11. 18. Formal recording of tax liability
  12. 19. Position lacking any legal merit
  13. 21. Responsibility for oversight of firm compliance
  14. 22. Government claim against taxpayer property
  15. 29. Legal seizure of taxpayer property
  16. 30. IRS record frequently requested by representatives
  17. 34. Temporary loss of practice rights
  18. 35. Basis for relief from certain penalties
  19. 36. Proposed additional tax assessed by IRS
  20. 38. Independent IRS function resolving disputes
  21. 39. Following tax laws and regulations
  22. 40. Diligence Required standard of care under ยง10.22
  23. 41. Ending representation when required ethically
  24. 43. Office that disciplines tax practitioners
  25. 44. Monetary consequence for violations
  26. 46. Standards governing practitioner conduct
  27. 50. Regulations governing practice before the IRS