Enrolled Agent Exam [Part 3] 31, Expedited Suspension Procedures

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:

- Expedited suspension is a swift action by the OPR under Circular 230 for serious misconduct.

- Key triggers include loss of a professional license for cause or conviction of a tax crime or felony involving dishonesty.

- A pattern of willful failure to file federal tax returns is a specific grounds for this procedure.

- The suspension is immediate, but the practitioner has 30 days to respond and request a conference with the OPR.

- Exam questions focus on distinguishing which specific acts qualify for expedited suspension versus standard disciplinary action.

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