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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: - 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 practitioner is causing unreasonable delays or hindering an investigation. - The practitioner's duty is to instruct their client to refer any direct IRS contact back to them and to reassert their role as the sole point of communication. - Exceptions to the third-party notice rule include criminal investigations, taxpayer authorization, or when notice could jeopardize tax collection or lead to reprisal.
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
