Enrolled Agent Position Quiz

Thank you for your interest in the Enrolled Agent position.  I am pleased to let you know that we are advancing you to the next stage of the process.

You may take as much or as little time as you like to complete this six-question quiz.  We estimate that the right candidate will be able to tackle this challenge in about an hour.  When you are finished with the home-based interview, please email your answers to questions to lawfirmrecruitment2019@gmail.com.  Please send the answers as a Word Document.  Also, be sure to write your last name spelled backwards in the subject line so we know you’re really paying attention.  We will notify you by email to schedule an interview or when the position is filled.

Question 1:

Our client is a well-known local chef, whose restaurant is behind on its taxes, and wants to know if an offer-in-compromise is a good option for her business.  Our client is a James Beard Award winner, can put us all to shame in the kitchen and even wrote a best-selling book on the chemistry of food flavors, but she never went to law school.  Compose a short email to her describing an offer-in-compromise, its advantages and any potential disadvantages.

Question 2:

Diane, our client, was married to David for ten years and has two children from that marriage, ages two and five. David worked as an employee at an architectural firm and Diane works for a large construction company. During the marriage, David controlled all the finances. One year ago, Diane found out that David had been having an affair and had been embezzling money from his employer which he did not include on their federal tax returns. They separated, and after six months, Diane filed for divorce. The divorce is not yet final. Last week an IRS Revenue Officer contacted Diane and informed her that their taxes have not been paid.

If Diane submitted a Form 8857, Request for Innocent Spouse Relief, for which of the following could she potentially qualify?

  1. Relief from joint and several liability under I.R.C. section 6015(b) or (c).
  2. Relief from joint and several liability under I.R.C. section 6015(f).
  3. Relief from tax on community property income under I.R.C. section 66(c).
  4. Relief under I.R.C. section 6015(f) or 66(c).
  5. None of the above – she does not qualify for relief.

Question 3:

A married couple in Washington State is considering hiring our Firm for an offer-in-compromise.  The taxes owed are the husband’s separate liabilities from before they were married.  Will the non-liable spouse’s income be considered by the IRS when determining the minimum required offer amount?  If so, how does the Internal Revenue Manual treat the non-liable spouse’s income for purposes of the offer-in-compromise?

Question 4:

This position will include some administrative duties, at least at the beginning.  One day you find out that Firm has accumulated several old toner cartridges that are just sitting in a cabinet because no one knows what to do with them.  They cannot be returned to the manufacturer.  Research online and find three ways we could dispose of these cartridges in an environmentally friendly manner.  Summarize your findings with your recommendations in a memorandum to the Firm’s owner.

Question 5:

At your last job, describe in detail how you:

  1. a) Managed your e-mail inbox;
  2. b) Kept track of billable time; and
  3. c) Handled a difficult situation with a client.

Question 6:

We would like to learn a little more about you as a person.  Please answer one of the following questions:

  1. What’s a great movie you have seen or book you have read in the last twelve months?
  2. What is a hobby or interest that you enjoy?
  3. What is something new that you have learned recently?