# Enrolled Agent Exam [Part 3] 22, Practice of Law and Tax Court Boundaries

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-22-practice-of-law-and-tax-court-boundaries
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-22-practice-of-law-and-tax-court-boundaries.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-08-27T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/86c90029-acea-4a72-8a28-eea48a60626d.mp3
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Duration seconds: 203

## 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: - Enrolled Agents are authorized by Circular 230 to represent taxpayers before the IRS, but this does not constitute the practice of law. - Providing legal advice, such as interpreting case law or drafting legal documents like trusts and partnerships, is considered the unauthorized practice of law for an EA. - An Enrolled Agent cannot represent a client in U.S. Tax Court based solely on their EA credential; this is a frequent exam trap. - To practice before the U.S. Tax Court, a non-attorney must pass a separate and difficult examination administered by the Court itself. - Exam questions frequently test the boundary between permissible IRS administrative practice and the unauthorized practice of law through situational scenarios. 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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