Assessment and Evaluation Flashcards

What does a CAA send to the IRS instead of the applicant's original identification documents?

Answer: Copies of the authenticated documents with the Certificate of Accuracy

CAAs keep originals with the applicant and submit copies plus the COA, which is the main benefit of using a CAA.

An applicant presents a foreign driver's license and a civil birth certificate. Which statement best evaluates this set?

Answer: Sufficient, if both are current or acceptable and one has a photo

Two acceptable documents, one with a photo, together establishing identity and foreign status, can satisfy the requirement.

Which situation indicates a person should NOT be issued an ITIN?

Answer: Person eligible to obtain a Social Security number

ITINs are only for individuals who are not eligible for an SSN.

An ITIN that is not used on a federal tax return for how many consecutive tax years will expire?

Answer: Three

ITINs expire if not used on a federal return for three consecutive tax years.

During evaluation, the name on the applicant's passport differs from the name entered on Form W-7. What should the CAA do?

Answer: Resolve the discrepancy so the W-7 matches the documents or obtain supporting name-change documentation

Information on the W-7 must match the supporting documents, so discrepancies must be resolved before submission.

Generally, what must accompany a Form W-7 unless an exception applies?

Answer: A valid federal income tax return

Form W-7 generally must be attached to a federal tax return unless the applicant meets an exception.

Which feature is MOST important when evaluating whether a document proves foreign status?

Answer: It shows the applicant's country of citizenship or is issued by a foreign authority

Foreign status is shown by documents that identify foreign citizenship or come from a foreign government.