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

Question

Quizplus · Accepted Answer

Under Section 10.3, Subpart A, of Circular 230, unenrolled agents are not authorized to practice before the IRS. Enrolled agents, enrolled actuaries, and enrolled retirement plan agents are specifically authorized to practice.