Enrolled Agent Exam [Part 3] 67, Penalty Abatement and Reasonable Cause

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

Opublikowano: 2026-10-11

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 three strict requirements for the First-Time Abate (FTA) administrative waiver. - How the core standard of "ordinary business care and prudence" is applied in reasonable cause cases. - The critical exam trap involving reliance on a tax advisor and the need for full disclosure. - Key differences between penalty abatement a...