1. What should a representative do if a prospective client has had three prior r
ID: 396822 • Letter: 1
Question
1. What should a representative do if a prospective client has had three prior representatives for the same tax issue and complains that the representative's proposed fees are too high?irs USA
A.. Consider declining representation of the taxpayer.
B.. Agree to represent the client for free.
C.. Increase the representation fees to account for the probability the client will be difficult to
effectively represent.
D.. Contact the other three representatives and ask why they were unable to resolve the client's
tax problems.
2. Which of the following is an example of secondary authority? USA
A.. Internal Revenue Code §121.
B.. Revenue Ruling 2004-53.
C.. American Jobs Creation Act of 2004.
D.. Keller v. Commissioner, TC Memo 2006-131 (a Tax Court decision).
Explanation / Answer
Ans 1: D. Contact the other three representatives and ask why they were unable to resolve the client's tax problems.
Explanation: Contacting the previous representatives would give the current representative their perspectives and would help him/her to justify the proposed fees to the client because of the case's complexity.
Ans 2: D. Keller v. Commissioner, TC Memo 2006-131 (a Tax Court decision).
Explanation: Secondary authority helps to explain the actual verbatim texts of primary authority.
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