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1/30/2008 11:40:51 PM
보수 교육을 받아 두었다가 나중에 갱신신청서가 오면 그것을 작성재출하면 자격은유지됩니다.
가장 경제적이라기보단 이 방법밖에 없다고 보시면 됩니다.
다음과 같은 Circular230의 규정이 있으니 참고 하세요..즉, Inactive retirement status 신청하시면 되는거죠.
(l) Inactive retirement status. An individual who no longer practices
before the Internal Revenue Service may request being placed in
an inactive status at any time and such individual will be placed in
an inactive retirement status. The individual will be ineligible to practice
before the Internal Revenue Service. Such individual must file a
timely application for renewal of enrollment at each applicable renewal
or enrollment period as provided in this section. An individual who is
placed in an inactive retirement status may be reinstated to an
active enrollment status by filing an application for renewal of enrollment
and providing evidence of the completion of the required continuing
professional education hours for the enrollment cycle. Inactive
retirement status is not available to an individual who is subject of
a disciplinary matter in the Office of Director of Practice.
가장 경제적이라기보단 이 방법밖에 없다고 보시면 됩니다.
다음과 같은 Circular230의 규정이 있으니 참고 하세요..즉, Inactive retirement status 신청하시면 되는거죠.
(l) Inactive retirement status. An individual who no longer practices
before the Internal Revenue Service may request being placed in
an inactive status at any time and such individual will be placed in
an inactive retirement status. The individual will be ineligible to practice
before the Internal Revenue Service. Such individual must file a
timely application for renewal of enrollment at each applicable renewal
or enrollment period as provided in this section. An individual who is
placed in an inactive retirement status may be reinstated to an
active enrollment status by filing an application for renewal of enrollment
and providing evidence of the completion of the required continuing
professional education hours for the enrollment cycle. Inactive
retirement status is not available to an individual who is subject of
a disciplinary matter in the Office of Director of Practice.
