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 US. Department of Treasury to represent taxpayers for audits, collections and appeals before all administrative levels of the Internal Revenue Service.

Why Should I choose an EA who is a member of the National Association of Enrolled Agents?

The principal concern of NAEA and its members is honest, intelligent and ethical representation of the financial position of taxpayers before government agencies. Members of NAEA must fulfill continuing professional education requirements that exceed IRS’ standards. In addition, NAEA members adhere to a stringent code of ethics and rules of professional conduct as well as the Treasury Department’s Circular 230 regulations. NAEA members belong to a strong network of experienced, well-trained tax professionals who effectively represent their clients and work on behalf of taxpayers to see that the tax code is fairly applied and reasonably enforced.

How Can an Enrolled Agent Help Me?

Enrolled Agents advise, represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any other entity with tax-reporting requirements. Enrolled agents prepare millions of tax returns each year. Enrolled agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by the IRS.

Privilege and the Enrolled Agent

The IRS Restructuring and Reform Act of 1998 provides a limited client privilege for federally authorized practitioners, Attorneys, CPAs and Enrolled Agents (those bound by the Treasury Department’s Circular 230 regulations.) This privilege allows confidentiality between the taxpayer and the enrolled agent when the taxpayers is being represented in cases involving audits and collection matters. It is not applicable to the preparation and filing of a tax return. This privilege does not apply to state tax matters although a number of states have an accountant-client privilege. Ask your enrolled agent how privilege may affect you.