# Enrolled Agent Exam [Part 3] 28, Incompetence and Disreputable Conduct Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-28-incompetence-and-disreputable-conduct Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-28-incompetence-and-disreputable-conduct.md Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413) Published: 2026-09-02T22:41:20+00:00 Episode link: https://open-exam-prep.com/ Audio file: https://episodes.captivate.fm/episode/db24014f-f5da-494e-ba4d-ca271efade43.mp3 Processing state: not_requested JSON: https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-3-28-incompetence-and-disreputable-conduct Duration seconds: 189 ## 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: - Disreputable conduct includes not just federal tax crimes, but any felony or crime involving dishonesty or breach of trust. - Willfully failing to file your own tax return or attempting to evade taxes is a clear violation under Circular 230. - Using abusive language, threats, or knowingly false accusations against IRS personnel constitutes contemptuous conduct. - Knowingly assisting a person who is suspended or disbarred to practice before the IRS is grounds for sanctions. - Providing a false or misleading opinion, knowingly or recklessly, is a prime example of professional incompetence. 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 ## Actions - request_transcript: `POST https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-3-28-incompetence-and-disreputable-conduct/transcription-requests` — Idempotently request low-priority transcript generation for this episode. - read_markdown: `GET https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-28-incompetence-and-disreputable-conduct.md` — Read the agent-friendly Markdown representation of this episode resource. A page view does not enqueue transcription. Agents should invoke `request_transcript` explicitly when they need this episode processed. ## Transcript Full transcripts are not published on public pages unless there is a clear rights basis.