What is An Enrolled
Agent?
- A federally-authorized tax practitioner
- Having
technical expertise in the field of taxation
- Empowered
by the U.S. Department of the Treasury to represent
taxpayers before all administrative levels of the
Internal Revenue Service for audits, collections,
and appeals, similar to attorneys and CPAs
How does one become an Enrolled Agent?
- By passing a comprehensive two-day examination
covering all aspects of the tax code, or
- By
having worked at the IRS for five years in a position
which regularly interpreted and applied the tax
code and its regulations
- All
candidates are subjected to a rigorous background
check conducted by the IRS and are subject to continuing
education requirements
How can an Enrolled Agent help me?
By advising, representing and preparing tax returns
for individuals, partnerships, corporations, estates,
trusts, and any 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.
Privilege and the Enrolled Agent
Enrolled Agents enjoy a limited client privilege.
This privilege allows confidentiality between the
taxpayer and the Enrolled Agent under certain conditions.
The privilege applies to situations in which the
taxpayer is being represented in cases involving
audits and collection matters but does
not apply in criminal cases. That
is why we partner with a competent tax and criminal
attorney in every criminal case.
Are Enrolled Agents required to take continuing
professional education?
- Enrolled Agents must complete 72 hours of
continuing professional education every three
years.
- NAEA members are obligated to complete 90
hours every three years.
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 directly from the U.S. government
(CPAs and attorneys are licensed by the states).
Are Enrolled Agents bound by any ethical
standards?
Enrolled
Agents (similar to attorneys and CPA’s) are
required to abide by the provisions of the Department
of 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. |
