Enrolled Agent Exam [Part 3] 60, Assessment Lien Levy and Collection Sequence

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

Opublikowano: 2026-10-04

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 collection process begins with an assessment, followed by a Notice and Demand for Payment, which is a prerequisite for liens and levies. - A statutory "secret" lien arises automatically after non-payment, while a Notice of Federal Tax Lien (NFTL) is filed to make the lien public and secure priority a...