P3-U08 · PART 3 · SOURCE CYCLE 2026-2027
Practitioner Misconduct
How to complete this unit
This unit uses 15 source-gated recall cards and 19 admissible practice questions. Complete the sequence in order; the unreleased wiki prose remains outside the learner path.
- 1 · LearnBuild the rule
Answer each recall prompt before opening it. Then learn the exact rule, test the controlling facts through four quick challenges, explore common questions, and finish with one own-words teach-back.
- 2 · ApplyUse it in context
Complete at least 19 mapped questions over two sessions. Review the explanation even when the answer is correct.
- 3 · ProveTest readiness
Use the Part 3 mock under time pressure. Return here for every flagged or missed concept before the next attempt.
Verified recall questions
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here. Stable unit ownership gathers this lesson across 1 textbook collection.
Q1.Which Circular 230 sanction is essentially a public reprimand?
Censure. The IRS OPR FAQ describes censure as essentially a public reprimand.
Q2.A practitioner receives a fixed-term suspension. May the practitioner automatically resume practice when the stated term ends?
No; the practitioner must petition for and be granted reinstatement by OPR. The OPR FAQ states that even a fixed-term suspension requires a successful petition for reinstatement.
Q3.What common mistake should be avoided with sanctionable acts?
Circular 230 sanctions require conduct within the rule's identified grounds and the applicable disciplinary process.
Q4.What threshold rule applies to incompetence and disreputable conduct?
Conviction, dishonesty, misappropriation, contemptuous conduct, and specified willful tax failures are among conduct addressed by §10.51.
Q5.What should a representative verify about potential for criminal aspects?
The limited tax-practitioner confidentiality privilege does not apply to communications in connection with promoting a tax shelter or to criminal tax matters.
Q6.A suspended or disbarred practitioner may:
Appear before the IRS as a fiduciary.
Q7.All of the following are considered examples of disreputable conduct for which an enrolled agent can be disbarred or suspended except:
Nonwillful failure to timely pay personal income taxes.
Q8.Alisha is an enrolled agent that was disbarred from practice by OPR. How long must Alisha wait in order to petition for reinstatement?
Five years.
Q9.Which of the following types of disciplinary actions allows a practitioner to continue practicing before the IRS?
Censure
Q10.Bowie is an enrolled agent. The OPR receives a complaint about Bowie and launches an investigation. The OPR determines Bowie has violated provisions of Circular 230 by cashing his client's refund checks. Bowie wants to fight the determination. Which of the following best describes the due process procedures that Bowie will face?
The formal OPR complaint is filed A disciplinary hearing is held before an administrative law judge Either OPR or Bowie may appeal The Treasury Appellate Authority issues the final decision Bowie must sue in court to contest the decision
Q11.Renata Smith, an enrolled agent, advises her prospective clients that she is able to obtain approval of qualified retirement plans with unique vesting provisions because of her close relationship with the IRS territory manager of the Tax Exempt Government Entities operating unit in her locality. This type of solicitation constitutes:
Disreputable conduct
Q12.Under Treasury Department Circular 230, all of the following are considered to be "incompetence and disreputable conduct" except:
Willfully disclosing tax return information with the consent of the taxpayer.
Q13.What is the primary source of disciplinary cases opened by the Office of Professional Responsibility (OPR)?
Internal and external referrals
Q14.Which of the following is a common reason for referral to the OPR?
Cashing, diverting, or splitting a taxpayer's refund by electronic or other means
Q15.Which of the following is not listed in Circular 230 as conduct that could cause a practitioner to be censured, suspended, or disbarred?
Indictment on a criminal offense charge.
Ready to move on?
- ▸ Explain at least 80% of these 15 rules without opening the answer, twice on different days.
- ▸ Score 80% across 19 or more mapped questions over two sessions, not one memorized round.
- ▸ Complete a timed Part 3 mock and return to this unit if its concepts remain flagged or missed.
Use these checks to choose your next study action. They do not predict a PSI scaled score.