Episode
Enrolled Agent Exam [Part 3] 17, Practitioner Fees and Contingent Fee Rules
- Podcast
- Finance Exam Prep
- Published
- Aug 22, 2026
- Duration seconds
- 182
- Processing state
not_requested- Canonical source
- https://open-exam-prep.com/
Actions
POST https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-3-17-practitioner-fees-and-contingent-fee-rules/transcription-requests
Idempotently request low-priority transcript generation for this episode.GET https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-17-practitioner-fees-and-contingent-fee-rules.md
Read the agent-friendly Markdown representation of this episode resource.
Summary
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: - The general prohibition under Circular 230 against charging unconscionable and contingent fees. - The specific exception allowing contingent fees for representing a client during an IRS examination or challenge to an original tax return. - The critical 120-day rule for charging contingent fees on amended returns or claims for refund in connection with an IRS examination. - The exception that permits contingent fees for claims related solely to statutory interest and penalties. - The circumstances under which a contingent fee is allowed for services related to judicial proceedings. 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