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:

Hourly Wage

Compensation paid to an employee calculated on a per-hour basis.

Gross Pay

Total income earned by an employee before any deductions or taxes are applied.

Overtime

Additional hours worked beyond the standard work hours, typically compensated at higher pay rates.

Time And A Half

Compensation rate that is 1.5 times the employee's regular hourly rate, typically paid for overtime work.