I passed the enrolled agent examination in 2001 and completed the "Application for Enrollment to Practice Before the IRS" (Form 23) and
paid the application fee five months ago. Today, I received an IRS
letter from the Director of Practice, with a proposal that my
application be denied for failing to disclose that I was assessed
estimated tax/or failure to pay penalties for the years 1996, 1999,
and 2000. All taxes and estimated tax penalties have been paid at the
time the returns were filed, which were timely.
In Form 23, under 9a, it ask if I was assessed any penalties for the proceeding 3 years, this is the question where I answered "No",
looking back now I should have answered "Yes" instead. The IRS named
year 1996 which is past the "proceeding 3 year question," and 1999 I
had no tax penalty, but in 2000 I did have an estimated tax penalty of approximately $1,054, which was paid at the time of filing my return.
I am worried that I will not obtain my enrollment because of this
problem, considering all the hard effort I put in the study time to
past this vigorous two-day exam; it's a shame to be denied EA status
as a result of this problem.
Have any of you experienced this problem? Can anyone share some
comments to help me with my problem?
Any comments would be greatly appreciated. Thank you.
On Sunday, November 3, 2002 at 2:06:41 AM UTC-5, Edwin L. wrote:
I passed the enrolled agent examination in 2001 and completed the "Application for Enrollment to Practice Before the IRS" (Form 23) and
paid the application fee five months ago. Today, I received an IRS
letter from the Director of Practice, with a proposal that my
application be denied for failing to disclose that I was assessed
estimated tax/or failure to pay penalties for the years 1996, 1999,
and 2000. All taxes and estimated tax penalties have been paid at the
time the returns were filed, which were timely.
In Form 23, under 9a, it ask if I was assessed any penalties for the proceeding 3 years, this is the question where I answered "No",
looking back now I should have answered "Yes" instead. The IRS named
year 1996 which is past the "proceeding 3 year question," and 1999 I
had no tax penalty, but in 2000 I did have an estimated tax penalty of approximately $1,054, which was paid at the time of filing my return.
I am worried that I will not obtain my enrollment because of this
problem, considering all the hard effort I put in the study time to
past this vigorous two-day exam; it's a shame to be denied EA status
as a result of this problem.
Have any of you experienced this problem? Can anyone share some
comments to help me with my problem?
Any comments would be greatly appreciated. Thank you.
Hi Edit,
Was your application finally accepted? Was the problem solved? If not I can give you some some contacts (lawyers) that will assist you free of charge.
Regards
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