Email Communication is Preferred…Please Use the Below Format or Include the Same
Information Detailed Below
****PLEASE LIMIT THE CHALLENGE TO ONE
PAGE PER QUESTION AND SUBMIT ON OR
BEFORE OCTOBER 23, 2005****Last year many individuals
sent us their challenge several times and frequently faxed it to us as well as e-mailed it to us.
Please send us the challenge only once. Duplication slows down our grading process. We prefer
that you send us the challenge via e-mail.
Submit challenges: email to: firstname.lastname@example.org
Submit challenges: fax to: 202-622-5903
Submit challenges: mail to: Office of Professional Responsibility
Licensure and Education
Room 7238, SE:OPR
1111 Constitution Avenue, NW
Washington, DC 20024
Street Address, Apt.:
City, State, Zip:
Date of exam, Location:
Part # _ ____ , Question # _______
Overview of challenge: (Please check at least one)
I believe that the tentative answer is an incorrect statement of the law_____.
I believe that an essential fact is missing, or that the question is vague, making it possible that
more than one answer may be correct_____.
I believe that an error in the question (typographic or otherwise) created confusion that prevented
identification of the correct answer, or made all of the alternative answers incorrect_____.
Other (please elaborate)_____.
Summary of challenge:
Candidate’s Argument and Authority (provide at least one reference): Internal Revenue
Code section, Treasury Regulation, Circular 230, Form or Publication: