ENROLLED AGENTS: THE TAX
PROFESSIONALS
What is
an Enrolled Agent?
An Enrolled Agent (EA) is an
individual who has demonstrated technical competence in the
field of taxation. Enrolled Agents, or EA’s can represent
taxpayers before all administrative levels of the Internal
Revenue Service. EA’s are the only taxpayer representatives who
receive their right to practice from the United States
Government. (CPA’s and attorneys are licensed by the states.)
What does
the term “Enrolled Agent” mean?
“Enrolled” means EA’s are license
by the federal government. “Agent” means EA’s are authorized to
appear in place of the taxpayer at the Internal Revenue
Service. Only EA’s, attorneys and CPA’s may represent taxpayers
before IRS. The Enrolled Agent profession dates back to 1884
when, after questionable claims had been presented for Civil War
losses, Congress acted to regulate persons who represented
citizens in their dealing with the Treasury Department.
How can
an Enrolled Agent help me?
EA’s advise, represent and
prepare tax returns for individuals, partnerships, corporations,
estates, trusts and any entities with tax reporting
requirements. EA’S prepare millions of tax returns each year.
EA’s expertise in the continually changing field of tax law
enables them to effectively represent taxpayers audited by the
IRS.
What are
the differences between EA’s and other tax professionals?
Only Enrolled Agents are required
to demonstrate to the Internal Revenue Service their competence
in matters of taxation before they may represent a taxpayer
before the IRS. Unlike attorneys and CPA’s, who may or may not
choose to specialize in taxes, all EA’s specialize in taxation.
Are
Enrolled Agents required to take continuing professional
education?
In addition to the stringent
testing and application process to become an EA, the IRS
requires Enrolled Agents to complete 72 hours of continuing
professional education, reported every three years, to keep
their Enrolled Agent status.
