Form 2848 Future Tax Years Practice Question
Work the complete fact pattern before revealing the explanation. This question is adapted from the IRS public sample set for the current exam law period.
How many future years will the IRS record to the Centralized Authorization File at a taxpayer's request after receiving a valid Form 2848?
- A
Through December 31 of the receipt year plus one year
- B
Through December 31 of the receipt year plus two years
- C
Through December 31 of the receipt year plus three years
Correct answer - D
Through December 31 of the receipt year plus four years
Through December 31 of the receipt year plus three years
The IRS will record a Form 2848 for tax matters no more than three future years beyond December 31 of the year it receives the form.
Transfer the reasoning, not the wording.
Restate the tested rule without the answer choices. Then change one decisive fact and explain which option would need to change. That short exercise makes the explanation retrievable instead of merely familiar.
Official sample source
PassFast adapted this public IRS sample for web practice and added the concise explanation above.