Enrolled Agent Representation Lab

Enrolled Agent Representation Lab

Learn to approach tax representation one case at a time. Each episode examines a fictional IRS notice or taxpayer scenario, identifies the procedural issue, and explains the authority and questions behind a sound response. Built for enrolled agents, exam candidates, tax professionals, and instructors. Brought to you by Jellypod, the AI Podcast Studio that turns the documents you already have into podcasts your audience will actually finish. Independent educational resource. Not affiliated with or endorsed by the IRS or any credentialing organization. This podcast does not provide tax or legal advice.

  1. Aug 11

    How to Handle an IRS CP 523 Default Notice

    This episode breaks down how to respond to an IRS CP 523 default notice, from verifying transcript codes and statutory deadlines to understanding when a payment plan can be cured administratively. It also covers CAP appeal strategy, common representation pitfalls, and the ethics of making sure a client remains compliant going forward. Show Notes 5.14.11 Defaulted Installment Agreements, Terminated ...: https://www.irs.gov/irm/part5/irm_05-014-011

  2. Aug 10

    How a $62,500 Form 3520 Penalty Happens

    This episode breaks down a shocking IRS CP15 penalty tied to a late Form 3520 filing, explaining how a foreign gift can trigger a $62,500 assessment when IRS master file systems fail to sync. It also walks through the defense strategy, including transcript review, mailing proof under Section 7502, Circular 230 due diligence, and the options for administrative abatement or refund litigation. Show Notes Gifts from foreign person | Internal Revenue Service: https://www.irs.gov/businesses/gifts-from-foreign-person

  3. Aug 7

    Letter 105C: Why the Refund Clock Keeps Ticking

    This episode breaks down the dangerous refund-suit deadline that starts with a Letter 105C disallowance and shows why IRS Appeals talks do not stop the clock. It also covers how Form 907, federal court filing options, and a fast-action checklist can protect a taxpayer’s refund claim before it is lost forever. Show Notes Issuance of tax refund after expiration of Sec. 6532 time limit: https://www.thetaxadviser.com/issues/2021/apr/tax-refund-expiration-sec-6532-time-limit/ Notice of Claim Disallowance: Don't Make This Mistake - TAS: https://www.taxpayeradvocate.irs.gov/news/nta-blog/nta-blog-notice-of-claim-disallowance-dont-make-this-mistake/2022/04/

  4. Aug 6

    CP2000, 1099-C, and the Insolvency Defense

    This episode breaks down how to respond to a CP2000 notice triggered by canceled debt, including why a 1099-C can create taxable income and how to challenge the adjustment at the AUR level. It also walks through proving insolvency with a date-specific balance sheet, using Form 982, and avoiding common valuation and ethics pitfalls. Show Notes 26 U.S. Code § 108 - Income from discharge of indebtedness: https://www.law.cornell.edu/uscode/text/26/108

  5. Aug 5

    Stopping a 941 Penalty Cascade

    Learn how to dissect an IRS payroll tax penalty notice, verify the underlying facts with transcripts and EFTPS traces, and use IRC Section 6656(e) to stop a penalty cascade before it spreads. The episode also contrasts First Time Abate with Reasonable Cause and closes with a practical five-step response checklist for handling Form 941 deposit issues.

  6. Aug 4

    IRS Lien Withdrawal: DDIA Checks, Form 12277, and Circular 230

    This episode breaks down when a taxpayer with an active direct debit installment agreement may qualify for withdrawal of a filed federal tax lien, and how that differs from a true lien release. It also covers the transcript checks, Form 12277 filing strategy, lender notification, and the due diligence requirements practitioners must follow under Circular 230.

  7. Aug 3

    Beating an IRS Letter 525 Audit Deadline

    Learn how to respond when an IRS audit letter proposes tax deficiencies and penalties, including the first steps for verifying records, pulling transcripts, and assessing substantiation under Section 274(d). The episode also maps out the key appeal options, deadline strategy, and ethical obligations practitioners must follow to protect a client before the case escalates.

  8. Jul 31

    IRS Passport Hold: Why Paying Less Won’t Fix It

    This episode breaks down the mechanics of IRS passport certification, why paying a balance below the threshold does not restore travel rights, and how certified debts are decertified under the law. It also walks through an expedited strategy using pending installment agreements, imminent-travel proof, and practitioner due diligence to help a client get back on track fast. Show Notes 5.19.25 Passport Program | Internal Revenue Service: https://www.irs.gov/irm/part5/irm_05-019-025

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About

Learn to approach tax representation one case at a time. Each episode examines a fictional IRS notice or taxpayer scenario, identifies the procedural issue, and explains the authority and questions behind a sound response. Built for enrolled agents, exam candidates, tax professionals, and instructors. Brought to you by Jellypod, the AI Podcast Studio that turns the documents you already have into podcasts your audience will actually finish. Independent educational resource. Not affiliated with or endorsed by the IRS or any credentialing organization. This podcast does not provide tax or legal advice.

Information

  • Creator
    Enrolled Agent Representation Lab
  • Years Active
    2026
  • Episodes
    17
  • Rating
    Clean
  • Copyright
    © Copyright 2026 Enrolled Agent Representation Lab
  • Show Website
    Enrolled Agent Representation Lab