what is an enrolled agent
An Enrolled Agent (EA) is a person who has demonstrated competence
in the field of taxation and can represent taxpayers before all
administrative levels of the Internal Revenue Service.
"Enrolled" means licensed by the federal government. "Agent" means
authorized to appear in place of the taxpayer at the Internal Revenue
Service. 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 dealings with
the Treasury Department.
EA's advise clients and prepare tax returns for individuals, partnerships,
corporations, estates, trusts and any entities with tax-reporting
requirements. Their expertise in the continually changing tax law field
enables them to effectively represent taxpayers audited by the IRS.
Unlike attorneys and CPA's, who may or may not choose to specialize in
taxation, all EA's specialize in tax matters. EA's are also the only taxpayer
representatives who receive their right to practice from the United States
government; CPA's and Attorneys are licensed by the States.
Because Enrolled Agents come under the jurisdiction of the Federal
Government, not the States, they can practice anywhere in the United
States. Why would this be important? Because if an Enrolled Agent loses
his or her license, there is nowhere to go. It's over. In the case of
Attorneys or CPA's, they can always go to other States.
Only EA's are required to demonstrate to the Internal Revenue Service
their competence in tax matters before they may represent a taxpayer
before the IRS.
One way to earn the EA designation is for an applicant to pass a
challenging two-day examination administered by the IRS, which covers
all aspects of taxation. Successful candidates are then subjected to a
background check conducted by the IRS.
After being initially licensed, EA's are required to complete at least 72
credit hours of specialized tax study, reported every three years, to
maintain their status.
in the field of taxation and can represent taxpayers before all
administrative levels of the Internal Revenue Service.
"Enrolled" means licensed by the federal government. "Agent" means
authorized to appear in place of the taxpayer at the Internal Revenue
Service. 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 dealings with
the Treasury Department.
EA's advise clients and prepare tax returns for individuals, partnerships,
corporations, estates, trusts and any entities with tax-reporting
requirements. Their expertise in the continually changing tax law field
enables them to effectively represent taxpayers audited by the IRS.
Unlike attorneys and CPA's, who may or may not choose to specialize in
taxation, all EA's specialize in tax matters. EA's are also the only taxpayer
representatives who receive their right to practice from the United States
government; CPA's and Attorneys are licensed by the States.
Because Enrolled Agents come under the jurisdiction of the Federal
Government, not the States, they can practice anywhere in the United
States. Why would this be important? Because if an Enrolled Agent loses
his or her license, there is nowhere to go. It's over. In the case of
Attorneys or CPA's, they can always go to other States.
Only EA's are required to demonstrate to the Internal Revenue Service
their competence in tax matters before they may represent a taxpayer
before the IRS.
One way to earn the EA designation is for an applicant to pass a
challenging two-day examination administered by the IRS, which covers
all aspects of taxation. Successful candidates are then subjected to a
background check conducted by the IRS.
After being initially licensed, EA's are required to complete at least 72
credit hours of specialized tax study, reported every three years, to
maintain their status.