Under Section 10

question 12

Multiple Choice

Under Section 10.3, Subpart A, of Circular 230, the following individuals may practice before the IRS EXCEPT:

• A)unenrolled agents
• B)enrolled agents
• C)enrolled actuaries
• D)enrolled retirement plan agents

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Definitions:

Business's Name

The official legal name under which a company operates and is recognized.

Fanciful Trademarks

Trademarks that consist of invented or fictional words or logos not related to the product or service they represent, offering the strongest level of trademark protection.

Distinctive Trademarks

Trademarks that are unique and recognizable, and capable of distinguishing the goods or services of one enterprise from those of others.

Trademark Infringement

The illicit application of a trademark or service mark, or a mark that's strikingly similar, on associated or competing products and services, causing confusion among customers.