# Enrolled Agent Exam [Part 3] 32, Frivolous Submissions and Badges of Fraud

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-32-frivolous-submissions-and-badges-of-fraud
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-32-frivolous-submissions-and-badges-of-fraud.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-09-06T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/943b71d9-0f0b-4f0b-9e03-a22cbf86037e.mp3
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Duration seconds: 196

## 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: - How to identify common frivolous tax arguments tested on the EA exam, such as 'wages are not income.' - The critical difference between negligence (20% penalty) and civil fraud (75% penalty), which hinges on intent. - Key examples of 'badges of fraud' that indicate a taxpayer's willful intent to deceive, like keeping two sets of books or concealing assets. - A practitioner's duties under Circular 230 when a client insists on taking a frivolous position. - The specific civil penalty for filing a frivolous return ($5,000) and how it differs from fraud or negligence penalties. 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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