What rights does a tax preparer who does not participate in the Annual Filing Season Program and is not a CPA, attorney or enrolled agent have to represent clients before the IRS with respect to tax returns prepared on and after January 1, 2016? A) A preparer may represent clients only in connection with initial audits
B) A preparer may represent clients only in connection with customer service matters
C) A preparer may represent clients only before the Taxpayer Advocate Service
D) Beginning in 2016, a preparer has no right to represent clients before the IRS except in regard to returns prepared by the preparer before January 1, 2016

Question 1: for those students who do not take traffic school, which of the following is true? . they are 75% more likely to get a traffic ticket, 24% more likely to be involved in an accident, and 16% more likely to have an accident! . they are 10% more likely to get a traffic ticket, 24% more likely to be involved in an accident, and 75% more likely to have an accident - they are 5% more likely to get a traffic ticket, 75% more likely to be involved in an accident, and 16% more likely to have an accident - they are 50% more likely to get a traffic ticket, 5% more likely to be involved in an accident, and 24% more likely to have an accident

Which of the following is not a potential distraction that could negatively impact your fitness to drive? a. passengers b. technology c. emotions d. traffic lights

Which of the following is not an indication of being drowsy? a. heavy eyelids b. excessive blinking c. irritability d. joint pain