Envestnet Tamarac may compare user-entered labels that differ in capitalization or punctuation. Write a function that determines whether two strings are anagrams after normalization.
Two strings are normalized by converting uppercase English letters to lowercase and ignoring every character that is not a letter from a through z. The strings are anagrams if their normalized forms contain the same letters with the same frequencies, regardless of order.
Implement is_anagram(first, second), where both inputs are strings. Return True when the normalized strings are anagrams, and return False otherwise. An empty normalized string is a valid value, so strings containing no English letters are anagrams of one another.
def is_anagram(first, second):