
educationSep 2, 20263:09pending
Enrolled Agent Exam [Part 3] 28, Incompetence and Disreputable Conduct
About this episode
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:
- Disreputable conduct includes not just federal tax crimes, but any felony or crime involving dishonesty or breach of trust.
- Willfully failing to file your own tax return or attempting to evade taxes is a clear violation under Circular 230.
- Using abusive language, threats, or knowingly false accusations against IRS personnel constitutes contemptuous conduct.
- Knowingly assisting a person who is suspended or disbarred to practice before the IRS is grounds for sanctions.
- Providing a false or misleading opinion, knowingly or recklessly, is a prime example of professional incompetence.
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
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