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What is an Enrolled Agent?

An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the US Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service (IRS) for audits, collections, and appeals.

What does the term "Enrolled Agent" mean?

"Enrolled" means to be licensed to practice by the Federal Government, and "Agent" means authorized to appear in the place of the taxpayer at the IRS. Only Enrolled Agents, Attorneys, and CPAs may represent taxpayers before the 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 dealings with the US Treasury Department.

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How does one become an Enrolled Agent?

The license is earned in one of two ways, by passing a comprehensive examination which covers all aspects of the tax code, or having worked at the IRS for five years in a position which regularly interpreted and applied tax code and its regulations. All candidates are subjected to a rigorous background check conducted by the IRS.

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How can an Enrolled Agent help me?

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

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Are Enrolled Agents required to take continuing professional education?

In addition to the stringent testing and application process, the IRS requires the Enrolled Agents to complete 72 hours of continuing professional education, reported every three years, to maintain their Enrolled Agent status.  National Association of Enrolled Agents (NAEA) members are obligated to complete 90 hours per three year reporting period.  Because of the knowledge necessary to become an Enrolled Agent and the requirements to maintain the license, there are only about 46,000 practicing Enrolled Agents.

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What are the differences between Enrolled Agents and other tax professionals?

Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS.  Unlike Attorneys and CPAs, who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation.  Enrolled Agents are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and Attorneys are licensed by the states).

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Are Enrolled Agents bound by ethical standards?

Enrolled Agents are required to abide by the provisions of the US Department of the Treasury’s Circular 230, which provides the regulations governing the practice of Enrolled Agents before the IRS.  NAEA members are also bound by a Code of Ethics and Rules of Professional Conduct of the Association.

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When to utilize a Tax Attorney?

    1. When you are being sued by the IRS.
    2. When you are scheduled to appear in a court of law.
    3. When you need legal advice.
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