Tax Preparer Data Security and AI Quiz

Answers and explanations appear as you take the quiz.

1. Why does the FTC Safeguards Rule apply to paid tax preparers?
   • Because they file returns electronically
   • Because the Gramm-Leach-Bliley Act treats them as financial institutions
   • Because the IRS delegated its authority to the FTC
   • Because they hold PTINs
2. Which IRS publication is the WISP template developed with the Security Summit?
   • Publication 17
   • Publication 4557
   • Publication 5708
   • Publication 334
3. Why does the guide say poor grammar is no longer a reliable phishing warning sign?
   • Language models help criminals write fluent, personalized messages
   • Email filters now fix grammar automatically
   • The IRS requires perfect grammar in all emails
   • Phishing no longer uses email
4. A caller who sounds like the firm owner asks to change a client's direct-deposit account. Which control does the guide recommend?
   • Follow the request if the voice matches
   • Ask the caller a trivia question
   • Email the client's bank
   • Verify through a second, known channel before acting
5. Which Internal Revenue Code section limits using or disclosing tax return information without taxpayer consent?
   • Section 7216
   • Section 482
   • Section 199A
   • Section 6662
6. Under the amended Safeguards Rule, the FTC must be notified of certain breaches involving unencrypted data of at least how many consumers?
   • 50
   • 5,000
   • 500
   • 10
7. When vetting an AI intake tool, which question matters most for client confidentiality?
   • Whether the tool has a mobile app
   • Whether uploaded prompts and files are used to train the vendor's models, and how long they are kept
   • How many languages the interface supports
   • Whether the vendor offers a free trial
8. What misconception about small tax offices does the guide correct?
   • That they need tax software
   • That they file returns
   • That they must renew PTINs
   • That they are too small to be targeted