What is an Enrolled Agent?
An Enrolled Agent (EA) is a federally licensed tax practitioner who has technical expertise in the field of taxation and is empowered by the U.S. Department of the Treasury to represent taxpayers for audits, collections and appeals before all administrative levels of the Internal Revenue Service.
Enrolled Agents vs. Other Tax Preparers:
- Only EAs demonstrate their competence in matters of taxation and report their hours of continuing professional education to the IRS.
- EAs are the only taxpayer representatives who receive their right to practice directly from the U.S. Government. Certified public accountants (CPAs) and attorneys are licensed by states and their licenses are state specific. Unlike attorneys and CPAs, who may or may not choose to focus on taxes, all EAs specialize in taxation and are recognized as professionals in all states. California is the only state that requires additional testing.
How can an Enrolled Agent help me?
- EAs advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any other entity
with tax-reporting requirements.
- EAs also prepare millions of tax returns each year, and their expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS and State Authorities.
Top 10 reasons you need an Enrolled Agent
- The profession has been regulated by Congress since 1884.
- Enrolled Agents are licensed by the Federal government.
- Enrolled Agents are the only tax professionals who receive their right to practice from the United States government.
- Enrolled Agents are authorized to appear in place of the taxpayer at the Internal Revenue Service.
- Enrolled Agents are authorized to demonstrate to the IRS their competence in matters of taxation before they present a taxpayer.
- Enrolled Agents take a difficult two-day examination administered by the IRS, which covers taxation of individuals, corporations, partnerships, estates and trusts, procedures and ethics.
- Enrolled Agents are required to complete 72 hours of continuing education to keep them abreast of any and all tax law changes.
- Enrolled Agents are bound by Circular 230, which gives them limited client privilege in situations where the taxpayer is being represented in cases involving audits and collection matters.
- Enrolled Agents are subjected to a rigorous background check conducted by the IRS.
- All Enrolled Agents specialize in taxation.