Enrolled Agent Exam [Part 3] 61, Collection Due Process and Equivalent Hearings

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

Opublikowano: 2026-10-05

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: - That Collection Due Process (CDP) rights are triggered by a Notice of Federal Tax Lien or a Final Notice of Intent to Levy. - A timely CDP hearing request using Form 12153 must be filed within 30 days of the notice date to suspend collection actions and the collection statute of limitations. - F...