EA Part 3 · Practices and Procedures
Which circumstance may qualify an enrolled agent for an administrative waiver of mandatory continuing education requirements?
- A.Relocation of primary tax practice
- B.Failure to receive renewal notices
- C.Severe business financial hardship
- D.Active military deployment
Show answer and explanation
Answer: D
Documented active military service may support an administrative continuing education waiver. A waiver must be requested and granted; it is not automatic.
