Enrolled Agent Exam [Part 3] 49, IRS Third-Party Contacts and Direct Contact Rules

Podcast: Finance Exam Prep · Ran Chen, EA, CFP®

Opublikowano: 2026-09-23

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The IRS must generally provide a taxpayer with 45 days' advance notice before contacting third parties about their tax liability. - A valid Form 2848, Power of Attorney, prohibits the IRS from bypassing the representative and contacting the taxpayer directly. - An exception allows the IRS to contact a taxpayer directly if the p...