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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 the Declaration of Representative on Form 2848 is a sworn statement, made under penalty of perjury, concerning an individual's eligibility to practice before the IRS. - How to identify the correct designation code for different types of representatives, such as Enrolled Agents, CPAs, and attorneys. - The specific, limited representation rights granted to unenrolled return preparers and the common exam scenarios testing these limitations. - The critical requirement that students in tax clinics must be under the direct supervision of a qualified practitioner to represent taxpayers. - The severe consequences of making a false declaration, including violations of Circular 230, monetary penalties, and potential disbarment.
For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep
