# Enrolled Agent Exam [Part 3] 15, Prompt Disposition of Pending Matters

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-15-prompt-disposition-of-pending-matters
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-15-prompt-disposition-of-pending-matters.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-08-20T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/f19cfdb3-7a27-4f67-b3c5-e790160bf7b0.mp3
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Duration seconds: 191

## 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: - 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

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## Transcript

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