USA EA Compliance Question

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Hey I've been studying for the EA (take the first one tomorrow!) and something has been nagging me. Hopefully it's nothing but here goes.

In 2014 I had thought I finalized my return but I later found out I had not filed. I forgot I was waiting on some info on a nontaxable HSA distribution and just plum forgot about the whole thing. I fixed this in February of 2016 when looking at my 2015 taxes. So at the end of the day it was a late filed return. I haven't had any other issues with the IRS and all returns have been filed on time. So all tax returns have been filed and there are no outstanding tax liabilities.

Would something like this be a compliance issue for becoming an Enrolled Agent?
 

kirby

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The question that will be asked is if you have (at point of application) filed all required returns and you have no outstanding liabilities. That describes you now. You have repaired the past issues.
 

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