# Enrolled Agent Exam [Part 3] 12, Furnishing Information to the IRS

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-12-furnishing-information-to-the-irs
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-12-furnishing-information-to-the-irs.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-08-17T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/ba5d99d1-1d92-4e06-9cbe-dd9cbcc28718.mp3
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Duration seconds: 217

## Resource

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: - Under Circular 230 Section 10.20, you must promptly submit records upon a lawful IRS request. - If you don't possess requested records, you must notify the IRS and identify who you believe has them. - An exam trap is choosing an answer that only states you don't have the records, which is an incomplete duty. - Information may be withheld if you have a good-faith belief it is privileged, but the privilege must be formally asserted. - Remember the 'PIP' mnemonic: Promptly respond, Inform and Identify, or assert a valid Privilege. 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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## Transcript

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