To Maintain Active Enrollment to Practice Before the Internal Revenue

To maintain active enrollment to practice before the Internal Revenue Service, each individual enrolled is required to have his or her enrollment renewed. The Office of Professional Responsibility will notify the individual of his or her renewal of enrollment and will issue the individual a card to evidence enrollment. Which of the following statements about renewal of enrollment is correct?

A) A reasonable refundable fee may be charged for each application for renewal of enrollment filed with the Office of Professional Responsibility.
B) Failure by an individual to receive notification from the Office of Professional Responsibility of the renewal requirement will not be justification for the failure to timely renew enrollment.
C) Forms required for renewal may only be obtained from the National Association of Enrolled Agents.
D) The enrollment cycle is a 3 year period and all Enrolled Agents must renew at the same time, no matter when they first became Enrolled Agents.