# Enrolled Agent Exam [Part 3] 26, Written Tax Advice Standards

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-26-written-tax-advice-standards
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-26-written-tax-advice-standards.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-08-31T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/a204dac7-87dc-45b2-8cef-a93f481094a5.mp3
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JSON: https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-3-26-written-tax-advice-standards
Duration seconds: 162

## 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: - Why you cannot base written advice on unreasonable factual or legal assumptions. - The 'know or should know' standard for identifying all relevant facts in a client scenario. - When it is and is not reasonable to rely on information provided by a client without verification. - The absolute prohibition against factoring in the 'audit lottery' in your tax advice. - The requirement to apply the law to the client's specific facts, not just state it generally. 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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