Whocan Represent a Taxpayer Before the IRS Appeals Office Under

question 35

Multiple Choice

Whocan represent a taxpayer before the IRS Appeals Office under Circular 230?

• A)a CPA
• B)an officer of a corporation may represent the corporation
• C)an attorney
• D)all of these are correct
• E)both a CPA and an attorney

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Definitions:

Virtual Currencies

Digital or online currencies that use cryptography for security and operate independently of a central bank.

Point-of-sale Terminals

Electronic systems used at retail locations to process card payments and manage sales transactions.

Preauthorized Payments

Financial transactions that are set up in advance to regularly move funds from one account to another, commonly used for recurring bills and subscriptions.

Magnetic Ink Character Recognition

A technology used to verify the legitimacy and facilitate the processing of checks and other documents, employing magnetic ink.