Episode Details

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 specific individuals, like family members and full-time employees, who can make limited appearances before the IRS without being a CPA, attorney, or EA. - The IRS definition of "immediate family" for representation purposes under Circular 230. - The critical exam distinction between a regular full-time employee and an independent contractor for employer representation. - The role of fiduciaries, such as executors or trustees, in representing estates and trusts before the IRS. - How the IRS can grant a discretionary "special appearance" on a case-by-case basis for individuals with unique knowledge relevant to a tax matter. 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