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:

Collective Bargaining Agreements

Legal contracts between employers and labor unions representing employees, outlining wages, working hours, and other terms of employment.

Union Strength

The influence and effectiveness of a labor union in achieving its objectives, often measured by membership size, financial resources, and bargaining power.

Union Shop Agreement

A labor agreement requiring all employees of a business to become union members as a condition of employment.

Due Process Protections

Guarantees under the law that provide individuals the right to fair procedures and trials.