Enrolled Agent Exam [Part 3] 03, What Constitutes Practice Before the IRS

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 "practice before the IRS" is a specific set of actions defined by Circular 230, going far beyond just preparing tax returns. - The four key activities that constitute practice: communicating with the IRS for a client, representing them in meetings, filing necessary documents, and rendering specific written tax advice. - The most critical distinction for the exam: preparing a tax return is NOT practice, but defending that return to the IRS is. - Common exam traps often involve scenarios with unenrolled preparers or individuals representing themselves, which are exceptions to the rule. - A Power of Attorney (Form 2848) is the formal document authorizing a professional to practice before the IRS on a taxpayer's behalf. 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