# Enrolled Agent Exam [Part 3] 49, IRS Third-Party Contacts and Direct Contact Rules

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-49-irs-third-party-contacts-and-direct-contact-rules
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-3-49-irs-third-party-contacts-and-direct-contact-rules.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-09-23T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/0fc4c708-bf6e-423d-bc06-1ceb28d6e541.mp3
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Duration seconds: 220

## 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 IRS must generally provide a taxpayer with 45 days' advance notice before contacting third parties about their tax liability. - A valid Form 2848, Power of Attorney, prohibits the IRS from bypassing the representative and contacting the taxpayer directly. - An exception allows the IRS to contact a taxpayer directly if the practitioner is causing unreasonable delays or hindering an investigation. - The practitioner's duty is to instruct their client to refer any direct IRS contact back to them and to reassert their role as the sole point of communication. - Exceptions to the third-party notice rule include criminal investigations, taxpayer authorization, or when notice could jeopardize tax collection or lead to reprisal. 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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