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: - A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. - Using delay as a strategy, such as hoping an IRS agent will be reassigned, is a clear violation of Circular 230. - A practitioner is not absolved of responsibility just because a client is causing the delay; they must still act with diligence to move the case forward. - Filing for an extension is permissible, but using extensions as a tactic to obstruct or without a valid reason constitutes an unreasonable delay. - The EA exam tests this concept through scenarios that require you to distinguish between reasonable and unreasonable delays. 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