EA Exam Course: TFA Third-Party Contacts: 45-Day Notice, 1-Year Window, Exceptions & Records
Автор: Enrolled Angel
Загружено: 2026-03-10
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EA Exam Prep Course — Part 3: Representation
Unit 3.10: The IRS Examination Process
Lesson 5: Third-Party Contacts Under the Taxpayer First Act: Notices, Exceptions, and Records
0:00 Intro
0:05 Third-Party Contacts
0:27 45 days
0:49 Employer/Bank/Neighbor vs Another government agency
1:17 No-Notice Exceptions
1:41 Record of contacts
2:08 Practice Questions
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