# Enrolled Agent Exam [Part 3] 44, Federally Authorized Tax Practitioner Privilege

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-44-federally-authorized-tax-practitioner-privilege
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-44-federally-authorized-tax-practitioner-privilege.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-09-18T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/8c751df2-8f9d-4726-ac2b-20930807c883.mp3
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Duration seconds: 193

## 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: - The IRC 7525 privilege extends attorney-client type confidentiality to federally authorized tax practitioners for tax advice. - The privilege is strictly limited to non-criminal, federal tax matters and does not apply to state or local tax issues. - Communications related to tax return preparation are not protected, as the information is intended for disclosure. - There is a significant exception: written communications promoting corporate tax shelters are not privileged. - The privilege belongs to the client, who can waive it by disclosing the confidential communications to a third party. 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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